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13.1.10.2
(10-31-2004)
Obtaining Legal Advice From Chief Counsel
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When working your cases, you may come upon issues
that are beyond the scope of your expertise. Your options include discussing
the case with your manager, consulting a Technical Advisor, consulting with
the Operating Division or Functional Unit, or contacting the Chief Counsel
office for a legal opinion. The Technical Advisors are our primary source
for interpreting internal policies and procedures, while Chief Counsel provides
legal advice on the rights and responsibilities of both taxpayers and the
Internal Revenue Service under the Code.
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Generally, the field offices of the Division Counsel
(Small Business/Self Employed) will provide routine legal support or advice,
whether oral or written, to the (TAS). In every Counsel SB/SE post of duty
there will be a manager or senior attorney designated as the point of contact
(SB/SE contact) for TAS issues.
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Advice on issues involving non-tax administration
matters such as personnel, labor, and procurement should be requested from
your local General Legal Services office. Similarly, advice on criminal tax
matters should be requested from your local Criminal Tax Counsel office.
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Counsel's procedures for providing legal advice
to TAS are included in the Chief Counsel Directives Manual (CCDM). You can
find the CCDM under the IRM link on the TAS Intranet site at http://counsel.web.irs.gov/intranet_new/deskguide/ccdmchapters/.
13.1.10.2.1
(08-21-2000)
Who Initiates Contact
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If you believe that you may need legal advice,
contact the Technical Advisor or your manager. That person will either answer
your question or recommend a request for legal advice from the SB/SE contact.
The Technical Advisor or your manager will determine who will make the request
from the SB/SE contact. This applies whether you are a Local, Area or Operating
Division Taxpayer Advocate employee.
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If a case has been elevated to an Area Taxpayer
Advocate (ATA) who determines that legal advice is warranted, but the Local
Taxpayer Advocate (LTA) office did not request advice initially, the LTA should
request advice on behalf of the ATA from the Local Taxpayer Advocate's SB/SE
contact.
13.1.10.2.2
(08-21-2000)
Advice Requests
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When a potential imminent hardship does not allow
time for processing a written request or when your question is simple enough
to warrant an oral response, call the designated SB/SE contact after making
contact as described in IRM 13.1.10.2.1, Who Initiates Contact
. Have available a summary of the relevant facts and questions. The
SB/SE contact will answer your question or refer you to the appropriate attorney.
Counsel's policy is to respond within 24 hours to requests for oral advice.
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At the request of Counsel or whenever legal assistance
requires the review or analysis of a complicated set of facts, prepare a written
request (signed by the ATA, LTA or Taxpayer Advocate group manager) clearly
stating:
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The legal issue on which you are seeking advice
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A summary of the relevant facts and case history
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Your analysis (if any) of the appropriate statute
or other law
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A description of any prior contacts on the case
with other IRS employees and/or Chief Counsel attorneys
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A proposed response date
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Your name and telephone number
13.1.10.2.3
(08-21-2000)
Time Frames for Advice by Counsel
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The assigned Counsel attorney should contact you
to confirm receipt of a written request, determine when a response is needed,
and discuss the specific date by which Counsel will provide a response. In
discussing the response date, consider the need to avoid unnecessary hardship
to the taxpayer and the need for Counsel to work with other offices in the
IRS. Counsel should provide you with written notification (either by fax,
E-mail, or memorandum) of the name and telephone number of the attorney assigned
to answer the request and the anticipated completion date.
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Keep both the taxpayer and the assigned attorney
informed about any significant developments in the case while Counsel is preparing
legal advice.
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If Counsel does not provide legal advice by the
agreed upon date, contact the assigned attorney to determine the reason for
the delay. If the taxpayer will not experience additional unnecessary hardship,
consider whether you can agree to an adjusted response date. If the taxpayer
will experience unnecessary hardship and the attorney anticipates a continued
delay, advise the attorney of the need and reasons for the expedited consideration.
If the attorney is unable to provide a response within a time frame that you
believe is workable, suggest that the attorney consult with his or her manager
for other options. Advise your manager of the situation for further guidance
and assistance.
13.1.10.2.4
(08-21-2000)
Additional Review by Counsel
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When Counsel provides legal advice in response
to your request and you believe the advice should be reviewed at a higher
level in Counsel, contact your manager. Your manager will determine whether
such review is warranted. If so, your LTA or the ATA should forward the request
and any documents for review to the Area Counsel SB/SE who oversees the SB/SE
contact office. If, after the review conducted under the direction of the
Area Counsel, your manager believes additional review is warranted, your manager
should inform the Area Counsel. The Area Counsel will forward the request
and any material for review to the Division Counsel SB/SE and simultaneously
forward a copy to the Office of the Counsel to the National Taxpayer Advocate
(CNTA). Division Counsel SB/SE will provide a response after consultation
with the CNTA.
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