Division Counsel Procedures for Advice Requests from IRS Division Commissioners

Generally, all requests for advice regarding Service Campus issues from Division Commissioner functions, including all headquarters or program functions within the Division Commissioner’s office, are to be sent to Division Counsel, who will coordinate or provide legal advice as appropriate. Division Counsel will:

Provide any required coordination of the request among the IRS Division and those executives responsible for the Service Campus and Computing Center operations

Provide a copy of the request to the Local Counsel principally servicing that Campus if the request involves a particular Service Campus or Computing Center

Coordinate the request, as appropriate, with the Associate offices

When a request for legal advice is coordinated with the Associate offices, Division Counsel will provide specific advice to the SB/SE & W&I executives responsible for the Service Campus or Computing Center operations and will work with the SB/SE and W&I executives responsible for Service Center operations to incorporate the advice, as appropriate, into Service procedures.