LibGuides: Tax Law Research : Federal and Ohio: Public Guidance from the Office of Chief Counsel

Introduction

The Chief Counsel for the Internal Revenue Service provides advice to the IRS Commissioner on all matters pertaining to the interpretation, administration and enforcement of the Internal Revenue laws, represents the IRS in litigation, and provides all other legal support needed by the IRS to carry out its mission of serving America’s taxpayers.

In terms of authority, the various materials issued by the Office of Chief Counsel are just underneath the Internal Revenue Code, Treasury regulations, and case law. Sub-pages of this part of this libguide deal with these materials, including revenue rulings, revenue procedures, actions on decisions, notices and announcement, and other publications.

Charts

Section 7 of the Data Book provides an overview of the IRS Chief Counsel’s workload and activities.

Links

Organization and Duties of the Chief Counsel's Office
from the Internal Revenue Manual
Office of the Chief Counsel at-a-Glance
IRS website.
Chief Counsel's Directives Manual (CCDM)
The Chief Counsel Directives Manual (CCDM), published as Parts 30 through 39 of the Internal Revenue Manual, is the authoritative statement of policy and guidance for the IRS Office of Chief Counsel on matters covered therein.
While some parts and sections of the CCDM may contain specific procedures, it is not a comprehensive checklist for every action. Step-by-step guides may be developed outside of the CCDM. The principal intent of the CCDM is to clearly and concisely reflect Chief Counsel policy for the effective operation of the Chief Counsel organization.
Legalbitstream.com
A free website that provides access to tax law. Most of what is legalbitstream is also on other free sites, such as Irs.gov. However, there is some material that cannot be found anywhere else on the free internet, including some of the written advice of the IRS.
Understanding IRS Guidance - A Brief Primer
IRS. gov