IRS Responsibilities: Chief Counsel

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

The Chief Counsel is the chief law officer of the IRS and is the legal advisor to the Commissioner and the Commissioner's employees. The Office of Chief Counsel furnishes legal opinions for the preparation and review of rulings and memoranda of technical advice; prepares, reviews, and assists in the preparation of proposed legislation, treaties, regulations, and Executive orders relating to laws affecting the IRS; represents the Commissioner in the Tax Court; and determines which civil actions should be litigated under the laws relating to the IRS and prepares recommendations for the Department of Justice regarding commencement of legal actions. In the Office of Chief Counsel, Branch 5 in the Passthroughs and Special Industries division is responsible for IRC §42, as well as §§ 45D, 47, and certain other tax incentives.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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