Internal Revenue Service, Office of Chief Counsel

About Internal Revenue Service, Office of Chief Counsel

The Office of Chief Counsel is the legal division of the Internal Revenue Service, a government agency within the U.S. Department of the Treasury. The Chief Counsel is a presidential appointee confirmed by the Senate and serves as the principal legal adviser to the IRS Commissioner on the Internal Revenue Code and related legal questions. Beyond advising the agency, the office also issues interpretive advice that reaches taxpayers and Treasury.

Its functions include preparing legislative proposals, regulations and revenue rulings, and coordinating IRS litigation positions with the Department of Justice. Attorneys also handle filings in United States Tax Court and issue letter rulings in response to taxpayer requests. According to the office's own descriptions, its legal guidance extends to claims, labor and personnel law, ethics and general government law, and public contracts and technology law. In New York, the office has a listed location at 1600 Stewart Avenue in Westbury, and its published location materials also name Long Island and Manhattan.

Practice areas

Areas of work that Internal Revenue Service, Office of Chief Counsel describes on its own website. They describe the organization as a whole, not the practice of any individual attorney listed below.

Organization profile based on its official website and public sources (reviewed October 30, 2026). Attorney list from the New York State Unified Court System registration data. Not affiliated with Internal Revenue Service, Office of Chief Counsel.

Registered attorneys

Registration status can change at any time. Confirm any attorney's current status through the official New York Attorney Search.