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


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. 


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