part31-5
- 31.2.1.1
Basic Principles of Significant Case Coordination - 31.2.1.2
Definitions - 31.2.1.3
Coordination Procedures in Nondocketed Significant Cases - 31.2.1.4
Screening and Reporting of Significant Cases Approaching Litigation
- 31.2.1.5
Significant Litigation Cases - 31.2.1.6
Development of Litigation Work Plans for Significant Tax Court Cases
- 31.2.1.7
Significant Tax Court Case Issue Results Report - 31.2.1.8
Coordination Procedures in Significant Department of Justice Cases
- Exhibit 31.2.1-1
Significant Case Procedures — Coordination of National Project
Cases - Exhibit 31.2.1-2
LMSB Significant Case Approaching Litigation - Exhibit 31.2.1-3
SBSE Significant Case Approaching Litigation - Exhibit 31.2.1-4
TEGE Significant Case Approaching Litigation - Exhibit 31.2.1-5
Associate Office Significant Case Petition or Compliant Review - Exhibit 31.2.1-6
LMSB Significant Case Screening Form - Exhibit 31.2.1-7
SBSE Significant Case Screening Form - Exhibit 31.2.1-8
TEGE Significant Case Screening Form - Exhibit 31.2.1-9
Significant Tax Court Case Issue Results Report - Exhibit 31.2.1-10
Issue Results
-
The significant case program is an aspect of tax administration of critical
importance to the Internal Revenue Service. In support of this program, the
Office of Chief Counsel plays an essential role in the development of appropriate
technical positions to be taken and in the proper development and disposition
of significant cases, including the litigation of such cases in the United
States Tax Court and other federal courts. In recognition of the unique challenges
of this program, it is the policy of the Office of Chief Counsel to utilize
a coordinated approach to deal with the most significant case matters. This
approach is designed to ensure that the best resources of the Office of Chief
Counsel as a whole will be available to deal with those cases that have the
greatest importance to tax administration. -
See CCDM 31.1 for the Guiding Principles that apply generally to coordination
between the Associate Chief Counsel and Division Counsel offices.
-
The Division Counsel and Associate Chief Counsel offices have successfully
coordinated significant cases in the United States Tax Court for many years.
Extrapolating from this experience, the procedures in this chapter focus on
principles essential to successful case management and extend these principles
to litigating cases in other federal courts and providing legal advice to
IRS divisions in nondocketed cases. -
In every case, it is the role of the Office of Chief Counsel to ensure
the uniform application of the tax laws. It is, therefore, important that
Division Counsel and Associate Chief Counsel, individually and collectively,
ensure the fulfillment of that objective. The role of the Associate Chief
Counsel will be the interpretation of the Code and the development of technical
positions of the Internal Revenue Service for use in published guidance and
in the development and litigation of cases consistent with published guidance.
The role of Division Counsel will be the development and execution of the
litigation strategy that implements those positions to ensure that the position
taken in specific cases is one that is reasonable, based on the facts of the
case, and contributes to sound tax administration. -
In nondocketed cases, Division Counsel will be responsible for providing
legal advice relating to case development to their respective IRS client divisions
that is consistent with Service position as reflected in published guidance
of the Service and well established case law. To the extent that a regulation
or ruling does not provide clear guidance on the position to be taken in litigation,
or the position of the Internal Revenue Service is not clear from existing
case law or the unambiguous language of the Code, Division Counsel must coordinate
with the Associate Chief Counsel concerning the position of the Service. In
addition, where there is a statutory change or a new regulation, or there
are no reported opinions, or when published guidance is pending, or there
is a significant new court opinion, Division Counsel, in coordination with
the Associate Chief Counsel, must ensure that the advice provided to their
respective IRS client divisions or the position they intend to take in litigation
is consistent with the Service’s position on the law. The advice of
the IRS client divisions will be sought concerning the need for published
guidance in lieu of individual case development and litigation. -
In docketed cases, there must be an active working partnership between
the Division Counsel and Associate Chief Counsel offices. This partnership
must span the entire process of significant case coordination from initial
case planning and development through pretrial practice, trial preparation,
trial of the case, submission of briefs, and appellate consideration. Every
person and every office involved in the case must be encouraged to contribute
to the entire process. Executives in both the Division Counsel and Associate
Chief Counsel offices must be directly engaged in all significant cases within
the scope of their respective roles. Executives will be expected to participate
in the development of substantive legal positions, decisions about litigation
tactics and strategy, and substantive review of significant pleadings, motions,
and briefs. Their involvement must go well beyond traditional notions of management
review and oversight. Litigation decisions, such as whether to try or settle
a case, whether to use mediation/arbitration, or whether to employ an expert
witness, should be made by Division Counsel after appropriate coordination
with the Associate Chief Counsel offices. In addition, Division Counsel offices
must keep their respective IRS client divisions apprised of the status of
docketed significant cases through consultation and the use of pertinent information
from the Significant Tax Court and Department of Justice Cases Bi-Monthly
Reports, described in CCDM 31.2.1.5.5 Significant Litigation Cases Bi-Monthly
Reports. -
In both nondocketed and docketed cases, coordination should occur as
early in the process as is practicable and should continue through case development,
litigation, and resolution, as appropriate. In most cases, informal coordination
and advice should be sufficient. -
Any disagreements between Division Counsel and Associate Chief Counsel
offices, or between the Office of Chief Counsel and the Department of Justice,
should be resolved through existing reconciliation procedures. -
Overview of Procedures. This chapter incorporates these basic principles
into specific procedures for the management of significant cases. These procedures
do not mandate a set of rules to be rigidly followed in every case. Rather,
they establish an overall framework for dealing with significant cases and,
within this framework, suggest general guidelines for actions in each case.
-
Significant Case. A “Significant Case”
as defined
in this section will be reported and coordinated under these procedures unless
excluded. -
Discretion to Exclude Cases. A case that otherwise meets the definition
of a Significant Case may be excluded from these procedures as a result of
the screening processes described in CCDM 31.2.1.4 Screening and Reporting
of Significant Cases Approaching Litigation and CCDM 31.2.1.5 Significant
Litigation Cases. -
Significant Nondocketed Cases. For nondocketed cases, the term “Significant Case”
includes any case described in one or more
of the following categories:-
A case involving the validity of a statute or a regulation;
-
A case involving an issue of importance to tax administration, such as
a case of first impression; one involving the interpretation of a new statute
or regulation when there are no reported opinions or when published guidance
is pending; one affecting large numbers of taxpayers or an industry; or one
falling within an operating division’s major strategic goal; -
A case likely to attract congressional or public attention on a national
level; or -
A case in which the Government seeks to distinguish a position set forth
in published guidance.
-
-
Industry Counsel should be consulted when determining the significance
of a case involving industry and issue specialization issues. See CCDM 33.6.2.4. -
Significant Cases Approaching Litigation. For cases that are near the
stage at which a statutory notice of deficiency or Final Partnership Administrative
Adjustment (FPAA) may be issued to the taxpayer, or likely to be litigated
as refund, bankruptcy, declaratory judgment, injunction, or summons cases,
the term “Significant Case”
includes any case described
in one or more of the categories set forth in CCDM 31.2.1.2 Definitions, paragraph
(3) and further:-
A case with an issue that has been designated for litigation or is under
consideration for designation for litigation; -
A case involving an Industry Program Coordinated issue; or
-
A tax shelter case involving a “Listed Transaction” or substantially similar
transaction within the meaning of Treas. Reg. § 1.6011–4(b)(2).
-
-
Significant Docketed Cases. For cases docketed in the United States
Tax Court, or any other federal court, including refund actions, bankruptcy
cases involving the merits of the tax, declaratory judgment suits, injunction
suits, and summons enforcement actions (Department of Justice Cases), the
term “Significant Case”
includes any case described in
one or more of the categories set forth in CCDM 31.2.1.2 Definitions at paragraphs
(3) and (5). -
Levels of Coordination in Tax Court Cases. A Tax Court case may be classified
under one coordination procedure and, as the case is developed, the coordination
procedure may be changed. -
National Coordination. Tax Court cases determined to be significant
in accordance with these procedures will be formally coordinated on a national
basis between Division Counsel and Associate Chief Counsel offices. Such cases
will have a Lead Division Attorney and Principal Associate Attorney, and will
be subject to the National Work Plan coordination procedures described in
CCDM 31.2.1.6.1 Coordination of Litigation Work Plans, at paragraphs (1) through
(4). -
Division Coordination. Tax Court cases determined to be significant,
but which do not require formal national coordination between Division Counsel
and Associate Chief Counsel offices, may be subject to Division Counsel coordination.
Such cases will have a Lead Division Attorney, and will be subject to the
Division Work Plan coordination procedures described in CCDM 31.2.1.6.1 Coordination
of Litigation Work Plans, at paragraph (5). -
National Project Coordination. In order to provide efficient centralized
control for case handling, common or related issues in Tax Court cases may
be coordinated within a project on a national basis between Division Counsel
and Associate Chief Counsel offices. Each identified project will have a Project
Coordinator and a Principal Associate Attorney, and will be subject to the
National Project Work Plan coordination procedures described in CCDM 31.2.1.6.1
Coordination of Litigation Work Plans, at paragraph (6). The details of National
Project Coordination procedures are contained in Exhibit 31.2.1–1. Division
Counsel may also elect to use, but at the Division Counsel level only, the
National Project Coordination procedures described in CCDM 31.2.1.6.1 Coordination
of Litigation Work Plans, at paragraph (6). -
Coordination in Department of Justice Cases. Coordination in Department
of Justice cases is described in CCDM 31.2.1.8 Coordination Procedures in
Significant Department of Justice Cases. -
Lead Division Attorney. In the United States Tax Court, the Lead Division
Attorney will be the lead counsel of record, responsible for the development,
litigation, and resolution of the case, and responsible for all court filings
in consultation with the other team members. In other federal court litigation,
the Lead Division Attorney will have primary responsibility for all aspects
of coordination with the Department of Justice, including the preparation
of defense, enforcement, and settlement letters. In nondocketed cases, the
Lead Division Attorney will have primary responsibility for interaction with
the IRS client division. -
Principal Associate Attorney. In all cases, the Principal Associate
Attorney will be responsible for coordinating Associate Chief Counsel participation
in the case and will be expected to become knowledgeable about the case as
a whole. The Principal Associate Attorney may participate in the trial of
a United States Tax Court case at the request and direction of the Lead Division
Attorney and with the concurrence of the Associate Chief Counsel. -
Project Coordinator. The Project Coordinator will be a Division Counsel
attorney who is responsible for the development, management, coordination,
and control of all cases within the nationally identified project. -
Litigation Work Plan. A litigation work plan is essential to the proper
development and litigation of every significant case docketed in the United
States Tax Court. The specific form and contents of the work plan will be
determined by the responsible executives on a case-by-case basis, according
to the nature, importance, and difficulty of the legal and factual issues
presented by the case, the activity, or status of the case, and the availability
of resources. The requirements for work plans are described in CCDM 31.2.1.6
Development of Litigation Work Plans for Significant Tax Court Cases. In general,
work plans will be created and revised through the development of the case
using the APOLLO program. Working with Associate Chief Counsel personnel,
Division Counsel personnel are responsible for entering updates into the APOLLO
program to ensure accurate and up-to-date information in the database. -
Project Work Plan. A project work plan is essential for every project.
The lead case in the project will have a fully developed Litigation Work Plan.
See Exhibit 31.2.1–1. -
APOLLO. APOLLO is a nationwide tracking system for significant cases.
APOLLO resides in CASE-MIS and interacts with TLCATS. APOLLO tracks information
on issues, work plans, litigation dates, expert witnesses, attorney contacts,
and amounts in issue. -
LMSB Management Analyst. The Management Analyst in LMSB Counsel Headquarters
is responsible for receiving all screening and reporting information and generating
reports of significant case activity. -
Email Inbox. An email inbox will be established in LMSB Counsel Headquarters
to facilitate the exchange of information on significant cases. Messages sent
to the inbox should not be marked private. -
Monthly and Bi-Monthly Reports. Significant cases will be reported on
the following reports which are described in CCDM 31.2.1.3 through CCDM 31.2.1.5:-
Significant Nondocketed Cases Bi-Monthly Report,
-
Significant Cases Approaching Litigation Monthly Report,
-
Significant Tax Court Cases Monthly Screening Report,
-
Significant Department of Justice Cases Monthly Screening Report,
-
Significant Tax Court Cases Bi-Monthly Report, and
-
Significant Department of Justice Cases Bi-Monthly Report.
-
-
When issues in examination are significant, as described in CCDM 31.2.1.2
Definitions in paragraph (3) coordination is required. Coordination in nondocketed
cases may take many forms. The nature of the issue and the stage of development
of the case will generally provide a guide to the type of coordination required.
Whether a case is significant, and the appropriate coordination required for
a particular case, is a matter of sound judgment to be exercised by both Division
Counsel and Associate Chief Counsel personnel. Advice and work products on
significant cases are cleared at appropriate levels of the organization and
with all concerned offices. -
Division Counsel. Types of coordination available to Division Counsel
personnel may include the following from among existing forms of coordination
and advice:-
Informal discussion with IRS client experts, such as Technical Advisors,
and Division Counsel experts, such as Industry Counsel, Associate Area Counsel
(Industry Programs), Area Counsel and Division Counsel headquarters staff.
Such discussions may cross to other Division Counsel experts. For example,
TEGE issues can arise in LMSB cases, and LMSB Division Counsel personnel should
coordinate with TEGE Division Counsel personnel. -
Informal discussion with the Associate Chief Counsel office.
-
Submission of a formal request for legal advice to the Associate Chief
Counsel office. -
Submission of legal advice provided to examiners for pre-review by the
Associate Chief Counsel office. -
Submission of technical advice memoranda and technical expedited advice
memoranda requests to the Associate Chief Counsel office. -
Recommendation for published guidance to the Associate Chief Counsel office.
-
-
Associate Chief Counsel. When Division Counsel personnel raise issues
either informally or formally with an Associate Chief Counsel office, Associate
Chief Counsel personnel should ensure that:-
Division Counsel personnel requesting informal advice are aware of pending
published guidance or broader policy concerns. -
Cases with overlapping jurisdiction with other Associate Chief Counsel
offices are coordinated properly. -
The Associate Chief Counsel is informed of pending significant issues
and cases. -
All written work products reflect the position of the Office of Chief
Counsel. -
Advice and work products on significant cases are cleared at appropriate
levels of the organization and with all concerned offices in the exercise
of sound judgment.
-
-
Significant Case Aspect Code in TECHMIS. When a nondocketed case poses
a significant issue, the Division Counsel office is responsible for inputting
the Significant Case Aspect Code (NSC). This aspect code will be used to generate
the Significant Nondocketed Cases Bi-Monthly Report or other related TECHMIS
reports.
-
Nondocketed cases approaching litigation will be screened in the Division
Counsel office and reported to Chief Counsel executives in the Significant
Cases Approaching Litigation Monthly Report as provided in this section. The
primary purpose of such screening and reporting is to identify those significant
cases that may become the subject of future litigation in order to allow the
Office of Chief Counsel and the Department of Justice to anticipate resource
requirements associated with such cases. Relevant portions of the report will
be shared with the Department of Justice with taxpayer identifying information
redacted.
-
Because of their day-to-day involvement with the LMSB operating division,
Associate Area Counsel are uniquely positioned to identify nondocketed cases
that are approaching litigation and would constitute docketed significant
cases as defined in CCDM 31.2.1.2 in paragraph (5) above. Accordingly, Associate
Area Counsel will regularly screen their nondocketed cases in order to identify
potential docketed significant cases that are near the stage at which a statutory
notice of deficiency or FPAA may be issued to the taxpayer; likely to be litigated
as refund, bankruptcy, or summons cases; or are under consideration for designation
for litigation. One aspect of consideration is whether the case merits assistance
from or assignment to a Special Trial Attorney. -
If such a case is identified, the Associate Area Counsel will complete
an LMSB Significant Case Approaching Litigation form and forward it to the
Associate Area Counsel (Strategic Litigation) (AAC(SL)). The form will be
accompanied by an Executive Summary for each significant issue. The Executive
Summary will set forth clearly and succinctly: a) a brief discussion of the
issue; b) a statement of the issue’s significance; c) a brief summary
of coordination that has occurred to date, whether with an Associate Chief
Counsel office, Industry Counsel, Technical Advisor, or other field personnel
working similar issues; and d) anticipated expert witness needs. The coordination
summary will also reference prior written advice (e.g., PLR, TAM, formal request
for legal advice, Coordinated Issue Paper) and will be accompanied by copies
of such advice, if feasible, and key email messages relating to the issue. -
The LMSB Significant Case Approaching Litigation form will include the
identity of the court in which it is anticipated the case will become docketed
and the time frame for such docketing. If the case is one that is near the
stage at which a statutory notice of deficiency or FPAA may be issued to the
taxpayer, the form will also include the Associate Area Counsel’s recommendation
that the case be: a) transferred to a Strategic Litigation group for statutory
notice review; b) assigned to a Special Trial Attorney for joint statutory
notice review with the Associate Area Counsel attorney; c) assigned to a Strategic
Litigation group after the case becomes docketed in the United States Tax
Court; or d) retained by the Associate Area Counsel. Upon docketing, refund,
bankruptcy, or summons enforcement cases are generally handled by Associate
Area Counsel. -
Upon receipt of an LMSB Significant Case Approaching Litigation form,
the AAC(SL) will forward the form to the Area Counsel and the Division Counsel.
If the case involves an industry issue relevant to another Area Counsel, the
AAC(SL) also will provide a copy to the other Area Counsel and the AAC(SL)
for that Area. The AAC (SL) will evaluate the case and the Associate Area
Counsel’s recommendations, and forward his or her recommendations for
case assignment together with the form. In addition to determining case assignment,
if the Area Counsel and Division Counsel agree that the case is a significant
case approaching litigation, the Associate Area Counsels and Associate Area
Counsel (SL) will be so notified, and the case will be added to the Significant
Cases Approaching Litigation Monthly Report. -
The LMSB Significant Case Approaching Litigation form is contained in
Exhibit 31.2.1–2.
-
Because of their day-to-day involvement with the SB/SE operating division,
Associate Area Counsel are uniquely positioned to identify nondocketed cases
that are approaching litigation and would constitute docketed significant
cases as defined in CCDM 31.2.1.2 in paragraph (5) above. Accordingly, Associate
Area Counsel will regularly screen their nondocketed cases in order to identify
potential docketed significant cases that are near the stage at which a statutory
notice of deficiency or FPAA may be issued to the taxpayer; likely to be litigated
as refund, bankruptcy, or summons cases; or are under consideration for designation
for litigation. -
If such a case is identified, the Associate Area Counsel will complete
an SB/SE Significant Case Approaching Litigation form and forward it to the
Area Counsel and Tax Litigation-Examination Manager. The form will be accompanied
by an Executive Summary for each significant issue. The Executive Summary
will set forth clearly and succinctly: a) a brief discussion of the issue;
b) a statement of the issue’s significance; c) a brief summary of coordination
that has occurred to date, whether with an Associate Chief Counsel office
or other field personnel working similar issues; and d) anticipated expert
witness needs. The coordination summary will also reference prior written
advice (e.g., PLR, TAM, formal request for legal advice, Coordinated Issue
Paper) and will be accompanied by copies of such advice, if feasible, and
key email messages relating to the issue. -
The SB/SE Significant Case Approaching Litigation form will include
the identity of the court in which it is anticipated the case will become
docketed and the time frame for such docketing. Upon docketing, Tax Court,
refund, bankruptcy, or summons enforcement cases are generally handled by
Associate Area Counsel. -
Upon receipt of an SB/SE Significant Case Approaching Litigation form,
the Area Counsel and Tax Litigation-Examination Manager will evaluate the
case and the Associate Area Counsel’s recommendations. If the Area Counsel
and Tax Litigation-Examination Manager agree that the case is a significant
case approaching litigation, the Associate Area Counsel will be so notified
for inclusion in the Significant Cases Approaching Litigation Monthly Report. -
The SB/SE Significant Case Approaching Litigation form is contained
in Exhibit 31.2.1–3.
-
Because of their day-to-day involvement with the TEGE operating division,
TEGE Area and Deputy Area Counsel and national office branches are uniquely
positioned to identify nondocketed cases that are approaching litigation and
would constitute docketed significant cases as defined in CCDM 31.2.1.2 at
paragraph (5) above. Accordingly, TEGE Area and Deputy Area Counsel, and national
office branch managers, will regularly screen their nondocketed cases in order
to identify potential docketed significant cases that are near the stage at
which a statutory notice of deficiency or FPAA may be issued to the taxpayer,
likely to be litigated as refund, bankruptcy, summons or declaratory judgment
cases; or are under consideration for designation for litigation. -
If such a case is identified, the Area or Deputy Area Counsel or branch
manager will complete a TEGE Significant Case Approaching Litigation form
and forward it to the Division Counsel/Associate Chief Counsel. The form will
be accompanied by an Executive Summary for each significant issue. The Executive
Summary will set forth clearly and succinctly: a) a brief discussion of the
issue; b) a statement of the issue’s significance; c) a brief summary
of coordination that has occurred to date, whether with an Associate Chief
Counsel office, Industry Specialist, or other field personnel working similar
issues; and d) anticipated expert witness needs. The coordination summary
will also reference prior written advice (e.g., PLR, TAM, formal request for
legal advice, Coordinated Issue Paper) and will be accompanied by copies of
such advice, if feasible, and key email messages relating to the issue. -
The TEGE Significant Case Approaching Litigation form will include the
identity of the court in which it is anticipated the case will become docketed
and the time frame for such docketing. Upon docketing, Tax Court, refund,
bankruptcy, or summons enforcement cases are handled by Associate Area Counsel.
The form will also include any recommendation that a) informal TEGE national
office branch assistance be sought in statutory notice review; b) the case
be assigned to a specific senior trial attorney with greater expertise in
the subject matter area involved; or c) a request for a Special Trial Attorney
should be considered if the case becomes docketed in the United States Tax
Court. -
Upon receipt of a TEGE Significant Case Approaching Litigation form,
in addition to determining case assignment, if the Area Counsel and the Division
Counsel/Associate Chief Counsel agree that the case is a Significant Case
approaching litigation, the Area or Deputy Area Counsel or branch manager
will be so notified for inclusion in the Significant Cases Approaching Litigation
Monthly Report. -
The TEGE Significant Case Approaching Litigation form is contained in
Exhibit 31.2.1–4.
-
The LMSB HQ Management Analyst will generate the Significant Cases Approaching
Litigation Monthly Report based on the information provided by the Division
Counsel offices. The report will be distributed to all Executives in the Office
of Chief Counsel and to the Assistant Attorney General for Tax at the Department
of Justice (with taxpayer identifying information redacted).
-
Screening of Tax Court Petitions. Tax Court petitions (including amended
petitions) will be screened in the Associate Chief Counsel and Division Counsel
offices and reported to Chief Counsel executives in the Significant Tax Court
Cases Monthly Screening Report as provided in this section. The primary purpose
of such screening is to determine which of the petitions represent Significant
Cases, and to establish whether such a case will be subject to National, Division,
or National Project Coordination as defined in CCDM 31.2.1.2 Definitions at
paragraphs (8) through (10) or excluded. Even though a case may meet the definition
of Significant Case in CCDM 31.2.1.2 Definitions in paragraph (6), the Associate
Chief Counsel and Division Counsel offices have discretion in nominating the
case for coordination. -
Screening of Complaints. Complaints in refund cases initiated in the
United States District Court, bankruptcy cases involving the merits of a tax
liability, declaratory judgment suits, and summons actions recommended for
enforcement, will be screened in Division Counsel offices and reported to
Chief Counsel executives in the Significant Department of Justice Monthly
Screening Report as provided in this section. Complaints in refund actions
initiated in the Court of Federal Claims will be screened in the Division
Counsel and Associate Chief Counsel offices, and similarly reported. The primary
purpose of screening is to determine which of the complaints or recommended
summons enforcement actions represent Significant Cases. Such classification
is not intended to supersede the existing procedures for classifying a case
as “Standard”
or “S.O.P.”
for purposes
of referral to the Department of Justice. A case deemed Significant should
be classified as “Standard.”
However, not all ”
Standard”
cases are Significant Cases.
-
The Associate offices will screen all Tax Court petitions that present
issues within their jurisdiction with contested deficiencies or FPAAs in excess
of $1,000,000, and all complaints in Court of Federal Claims cases, as provided
below. -
The Docket, Records & User Fee Branch of the Office of Associate
Chief Counsel
Procedure & Administration will identify and provide
copies of all Tax Court petitions to all Associate offices and to Division
Counsel Headquarters (LMSB and SB/SE) within five business days of the date
the petition or amended petition is served. The Disclosure & Litigation
Support Branch of the Office of Associate Chief Counsel (Procedure & Administration)
will provide copies of all Court of Federal Claims complaints to all Associate
offices and to Division Counsel Headquarters (LMSB and SB/SE) within five
business days of the date the complaint is served. -
Tax Court petitions and Court of Federal Claims complaints will be screened
by each Associate Chief Counsel office to identify and consider for coordination
those issues in the case that are within the subject matter jurisdiction of
that office. -
For each Tax Court petition screened, the Associate Chief Counsel office
will determine whether the case should be classified as a Significant Case
(National, Division, or National Project) or excluded. For each Court of Federal
Claims complaint screened, the Associate Chief Counsel office will determine
whether the case should be classified as a Significant Case, or excluded. -
In Tax Court cases, for each proposed National or National Project Significant
Case, and in each Court of Federal Claims Significant Case, the Associate
Chief Counsel will personally approve the proposal. -
In Tax Court cases, for each proposed National or National Project Significant
Case, and in each Court of Federal Claims Significant Case, the Associate
Chief Counsel office will designate a Principal Associate Attorney for the
issues under the jurisdiction of that Associate office. -
Within five business days after a determination that a case should be
classified as a Significant Case, the Associate Chief Counsel office will
so notify the affected Division Counsel Headquarters office. That headquarters
office will be responsible for notifying the appropriate Division Counsel
personnel. -
If the Associate Chief Counsel office believes that the Tax Court petition
or the Court of Federal Claims complaint cannot adequately be screened because
of an inadequate description or explanation of the issues involved, the Associate
Chief Counsel office will contact the Division Counsel attorney to determine
whether Service files can provide information to determine the significance
of the issues. If the significance cannot be determined within the initial
screening period, by agreement of the Associate Chief Counsel office and the
affected Area Counsel, screening may be deferred for a period of 30 days.
This period of time may not be further extended. Under such circumstances,
the case will temporarily be classified as “deferred”
for
purposes of the monthly report described below. The case will be re-screened
in the following month, with the benefit of greater knowledge of the significance
of the issue, and a determination made whether the case should be classified
as a Significant Case. -
Within ten days after the end of each month, each Associate Chief Counsel
office will provide to the Division Counsel (LMSB) HQ Management Analyst a
list of all Tax Court petitions and Court of Federal Claims complaints assigned
to that Associate Chief Counsel office for screening during the month, and
the proposed classification of each case. -
The Associate Office Significant Case Petition or Complaint Review form
used to facilitate the screening of Tax Court petitions and Court of Federal
Claims complaints is contained in Exhibit 31.2.1–5.
-
Screening of Tax Court Petitions. All Tax Court petitions will be screened
by the assigned Division Counsel office, as provided below. The primary purpose
of screening is to determine which of the petitions represent Significant
Cases, and to establish whether such a case will be subject to National, Division,
or National Project Coordination as defined in CCDM 31.2.1.2 Definitions at
paragraph (8) through (10), or excluded. In addition, the screening may be
used within the Division Counsel office to determine the best allocation of
Division Counsel resources to meet the needs of the case. -
Screening of Department of Justice Complaints and Other Actions. All
complaints in refund cases initiated in the United States District Courts
and Court of Federal Claims, bankruptcy cases involving the merits of a tax
liability, declaratory judgment suits, and summons actions recommended for
enforcement, will be screened by the assigned Division Counsel office, as
provided below. The primary purpose of screening is to determine which of
the complaints or recommended summons enforcement actions represent Significant
Cases. In addition, the screening may be used within the Division Counsel
office to determine the best allocation of Division Counsel resources to meet
the needs of the case.
-
The LMSB Associate Area Counsel, using the LMSB Significant Case Screening
Form, will be responsible for initiating the screening of all Tax Court petitions
to determine whether the case should be classified as a Significant Case (National,
Division, or National Project) or excluded; and for initiating the screening
of all complaints in District Court and Court of Federal Claims cases and
summons actions recommended for enforcement, to determine whether the case
should be classified as a Significant Case or excluded. -
For each petition, complaint or enforcement action screened, the Associate
Area Counsel, within five business days after receiving the petition, complaint
or recommending the enforcement action, will forward the completed LMSB Significant
Case Screening Form, together with a copy of the petition, complaint or referral
letter, to the Associate Area Counsel (Strategic Litigation). The form must
be accompanied by an Executive Summary for each proposed significant issue.
The Executive Summary should set forth clearly and succinctly: a) a brief
discussion of the issue; b) a statement of the issue’s significance;
c) a brief summary of coordination that has occurred to date, whether with
an Associate office, Industry Specialist, or other field personnel working
similar issues; and d) anticipated expert witness needs. The coordination
summary should also reference prior written advice (e.g., PLR, TAM, formal
request for legal advice, Coordinated Issue Paper) and should be accompanied
by copies of such advice if feasible and key email messages relating to the
issue. -
Within five business days after receiving the LMSB Significant Case
Screening Form, the AAC(SL) will supplement the form with recommendations
and forward the form to the Area Counsel and Division Counsel, and when appropriate,
the AAC(SL) and Area Counsel with industry interest in the taxpayer or significant
issue. If inter-Area coordination is appropriate, the AAC(SL) will consult
and make recommendations to their respective Area Counsel. -
Within five business days after receiving the LMSB Significant Case
Screening Forms from Associate Area Counsel and AAC (SL), the Area Counsel
will consult with other affected Area Counsel, when appropriate, and the Division
Counsel to determine whether, in a Tax Court case, the case should be classified
as a National, Division, or National Project Significant Case or excluded;
or whether, in a Department of Justice case, the case should be classified
as Significant Case or excluded. The Division Counsel and Division Counsel
(LMSB) HQ Management Analyst will provide this information to the appropriate
Associate offices, and to any other affected Division Counsel, in all Tax
Court cases recommended for National or National Project coordination and
in all Department of Justice cases. All Tax Court cases screened will be reflected
on the Significant Tax Court Cases Monthly Screening Report. All Department
of Justice cases screened will be reflected on the Significant Department
of Justice Case Monthly Screening Report. If the case is classified as a Significant
Case, the Area Counsel will open the case in APOLLO for inclusion in the Significant
Tax Court Cases Bi-Monthly Report or the Significant Department of Justice
Cases Bi-Monthly Report. -
If the Area Counsel believes that the petition, complaint, or referral
letter cannot be adequately screened because of an insufficient description
or explanation of the issues involved, the Area Counsel will so advise the
affected Associate Chief Counsel office. If the significance cannot be determined
within the initial screening period, by agreement of the Associate Chief Counsel
office and the affected Area Counsel, screening may be deferred for a period
of 30 days. This period of time may not be further extended. Under such circumstances,
the case will temporarily be classified as “deferred”
for
purposes of the monthly report described below. The case will be re-screened
in the following month, with the benefit of greater knowledge of the significance
of the issue, and a determination made whether the case should be classified
as a Significant Case. -
The LMSB Significant Case Screening Form is contained in Exhibit 31.2.1–6.
-
The SB/SE Associate Area Counsel assigning a regular Tax Court case
will be responsible for screening the petition to determine whether the case
should be classified as a Significant Case (National, Division, or National
Project) or excluded. The SB/SE Associate Area Counsel will be responsible
for screening all complaints in Court of Federal Claims and District Court
refund cases and bankruptcy pleadings which raise an issue as to the merits
of the tax liability, and summons actions recommended for enforcement, to
determine whether the case should be classified as a Significant Case or excluded.
The results of screening will be recorded by the Associate Area Counsel on
the SB/SE Significant Case Screening Form. -
For each petition, complaint or enforcement action recommended to be
a Significant Case, the Associate Area Counsel, within five business days
after reviewing the petition, will forward the SB/SE Significant Case Form,
together with a copy of the petition, complaint or referral letter and an
Executive Summary to the Area Counsel and the Tax Litigation-Examination Manager.
The Executive Summary should set forth clearly and succinctly: a) a brief
discussion of the issue; b) a statement of the issue’s significance;
c) a brief summary of coordination that has occurred to date, whether with
an Associate office, the client, or other Counsel field personnel working
similar issues; and d) anticipated expert witness needs. The coordination
summary should also reference prior written advice (e.g., PLR, TAM, Chief
Counsel Advice, Coordinated Issue Paper) and should be accompanied by copies
of such advice if feasible, and key email messages relating to the issue. -
Within five business days after receiving the Associate Area Counsel
recommendation, the Area Counsel and the Tax Litigation-Examination Manager
will consult and determine whether, in a Tax Court case, the case should be
classified as a National, Division, or National Project Significant Case or
excluded; or whether, in a Department of Justice case, the case should be
classified as a Significant Case or excluded. The Tax Litigation-Examination
Manager will advise the appropriate Associate Chief Counsel office, the Division
Counsel (LMSB) HQ Management Analyst, and any other affected Division Counsel
offices of all cases recommended for National or National Project coordination
and in all Department of Justice cases. All Tax Court cases screened will
be reflected on the Significant Tax Court Cases Monthly Screening Report.
All Department of Justice cases screened will be reflected on the Significant
Department of Justice Cases Monthly Screening Report. If the case is classified
as a Significant Case, the Area Counsel will open the case in APOLLO for inclusion
in the Significant Tax Court Cases Bi-Monthly Report or the Significant Department
of Justice Cases Bi-Monthly Report. -
If the Area Counsel believes that the petition, complaint or referral
letter cannot be adequately screened because of an inadequate description
or explanation of the issues involved, the Area Counsel will contact the affected
Associate Chief Counsel office. If the significance of the issue cannot be
ascertained within the initial screening period, screening may be deferred,
by agreement of the Associate Chief Counsel office and the Area Counsel, for
a period of 30 days. The case will then be re-screened in the following month,
with the benefit of greater knowledge of the significance of the issue and
a determination made whether the case should be classified as a Significant
Case. -
The SB/SE Significant Case Screening Form is contained in Exhibit 31.2.1–7.
-
The TEGE Area and Deputy Area Counsel, using the TEGE Significant Case
Screening Form, will along with the Division Counsel/Associate Chief Counsel
(TEGE) national office branches be responsible for screening of all Tax Court
petitions to determine whether the case should be classified as a Significant
Case (National, Division, or National Project) or excluded; and for screening
all complaints in District Court and Court of Federal Claims cases, declaratory
judgment suits, and summons actions recommended for enforcement to determine
whether the case should be classified as a Significant Case or excluded. -
For each petition, complaint or enforcement action screened, the Area
Counsel or Deputy Area Counsel, or national office branch manager, within
five business days after receiving the petition, will forward the completed
TEGE Significant Case Screening Form, together with a copy of the petition,
complaint, or referral letter, to the Division Counsel/Associate Chief Counsel
(TEGE). The form must be accompanied by an Executive Summary but only for
each proposed significant issue. The Executive Summary should set forth clearly
and succinctly: a) a brief discussion of the issue; b) a statement of the
issue’s significance; and c) a brief summary of coordination that has
occurred to date, whether with an Associate office, Industry Specialist, or
other field personnel working similar issues; and d) anticipated expert witness
needs. The coordination summary should also reference prior written advice
(e.g., PLR, TAM, formal request for legal advice, Coordinated Issue Paper)
and should be accompanied by copies of such advice if feasible and key email
messages relating to the issue. -
After receiving the TEGE Significant Case Screening Forms from the Area
or Deputy Area Counsel or from its national office branches, within five business
days the Division Counsel/Associate Chief Counsel (TEGE) will consult with
the appropriate Area and Deputy Area Counsel along with any other affected
Division Counsel when appropriate to determine whether, in a Tax Court case,
the case should be classified as a National, Division, or National Project
Significant Case or excluded; or whether, in a Department of Justice case,
the case should be classified as a Significant Case or excluded. If determined
to be significant, a copy of this information will be provided also to the
front office paralegal to the Division Counsel/Associate Chief Counsel (TEGE)
for placement on the TEGE Significant Case Monthly Report. The Division Counsel/Associate
Chief Counsel (TEGE) will provide this information to the Division Counsel
(LMSB) HQ Management Analyst, to the appropriate Associate offices, and to
any other affected Division Counsel, in all Tax Court cases recommended for
National or National Project coordination and in all Department of Justice
cases. All Tax Court cases screened will be reflected on the Significant Tax
Court Cases Monthly Screening Report. All Department of Justice cases screened
will be reflected on the Significant Department of Justice Cases Monthly Screening
Report. If the case is classified as a Significant Case, the Area Counsel
will open the case in APOLLO for inclusion in the Significant Tax Court Cases
Bi-Monthly Report or the Significant Department of Justice Cases Bi-Monthly
Report. -
If the TEGE Area or Deputy Area Counsel or the Division Counsel/Associate
Chief Counsel (TEGE) believes that the petition, complaint, or referral letter
cannot be adequately screened because of an insufficient description or explanation
of the issues involved, the Division Counsel/Associate Chief Counsel (TEGE)
will so advise the affected Associate Chief Counsel offices. If the significance
cannot be determined within the initial screening period, by agreement of
the Associate and the affected Area Counsel, screening may be deferred for
a period of 30 days. This period of time may not be further extended. Under
such circumstances, the case will temporarily be classified as “deferred”
for purposes of the monthly report described below. The case will be re-screened
in the following month, with the benefit of greater knowledge of the significance
of the issue, and a determination made whether the case should be classified
as a Significant Case. -
The TEGE Significant Case Screening Form is contained in Exhibit 31.2.1–8.
-
Reconciliation of Case Classifications. Any disagreements between Division
Counsel and Associate Chief Counsel offices over docketed case classification
should be resolved through existing reconciliation procedures. -
Reclassification/Exclusion of Cases. A Tax Court case that is initially
excluded from the procedures of this chapter, or initially classified as a
National, Division, or National Project case, may later be reclassified if,
as the case progresses, it is determined (in accordance with the standards
used for initial classification) that such reclassification is appropriate.
Likewise, a Tax Court case originally classified as a Significant Case may
subsequently be excluded from such treatment (in accordance with the standards
used for initial classification) when proposed by either the Division Counsel
or Associate Chief Counsel offices. A Department of Justice case that is initially
excluded from the procedures of this chapter may later be reclassified if,
as the case progresses, it is determined (in accordance with the standards
used for initial classification) that such reclassification is appropriate.
Likewise, a Department of Justice case originally classified as a Significant
Case may subsequently be excluded from such treatment (in accordance with
the standards used for initial classification) when proposed by either the
Division Counsel or Associate Chief Counsel offices.
-
The Division Counsel (LMSB) HQ Management Analyst will prepare a Significant
Tax Court Cases Monthly Screening Report and a Significant Department of Justice
Cases Monthly Screening Report reflecting the results of screening. -
The Significant Tax Court Cases Monthly Screening Report and the Significant
Department of Justice Cases Monthly Screening Report will compile the information
provided by the respective Associate Chief Counsel and Division Counsel offices
regarding the petitions, complaints and enforcement actions assigned to them
for screening during the previous month. These reports will be distributed
to all Associate and Deputy Associate Chief Counsel, all Division and Deputy
Division Counsel, and all Area Counsel, Associate Area Counsel (Industry Program),
and Associate Area Counsel (Strategic Litigation), not later than 15 days
following the close of the month during which the listed petitions, complaints
and enforcement actions were screened. -
Within ten days after receipt of the Significant Tax Court Cases Monthly
Screening Report and the Significant Department of Justice Monthly Screening
Report, the respective Associate and Division Offices will advise the Division
Counsel (LMSB) HQ Management Analyst of any disagreement with any item in
the report, of any additional cases or information that should be included
in the report, and of any cases that cannot be properly evaluated pending
receipt of the administrative file.
-
Significant Tax Court Cases Bi-Monthly Report. The Division Counsel
(LMSB) HQ Management Analyst will prepare a Significant Tax Court Cases Bi-Monthly
Report from APOLLO. The report will contain a section for pending significant
Tax Court cases, subdivided by LMSB, SB/SE and TEGE Division Counsel cases.
The report will contain the due dates for the Litigation Work Plan, the Associate
and Division Counsel signature dates, the case status, issue descriptions,
and identifying information for the Lead Division Attorney and Principal Associate
Attorney. The report will be distributed to the Chief Counsel, Deputy Chief
Counsel, all Associate and Deputy Associate Chief Counsel, all Division and
Deputy Division Counsel, and all Area Counsel, Associate Area Counsel (Industry
Program), and Associate Area Counsel (Strategic Litigation), not later than
15 days following the close of every other month. -
Significant Department of Justice Cases Bi-Monthly Report. The Division
Counsel (LMSB) HQ Management Analyst will prepare a Significant Department
of Justice Cases Bi-Monthly Report. The report will contain a section for
pending significant Department of Justice cases, subdivided by LMSB, SB/SE
and TEGE Division Counsel cases. The report will contain the case status,
issue descriptions, and identifying information for the Lead Division Attorney
and Principal Associate Attorney. The report will be distributed to the Chief
Counsel, Deputy Chief Counsel, all Associate and Deputy Associate Chief Counsel,
all Division and Deputy Division Counsel, and all Area Counsel, Associate
Area Counsel (Industry Program), and Associate Area Counsel (Strategic Litigation),
not later than 15 days following the close of every other month.
-
Litigation Work Plan. A litigation work plan is essential to the proper
development, trial, and briefing of every Significant Tax Court Case. The
specific form and contents of the work plan will be determined by the responsible
executives on a case-by-case basis, according to the nature, importance, and
difficulty of the legal and factual issues presented by the case, whether
the case requires team litigation, the activity or status of the case, and
the availability of resources. The following guidelines are intended to facilitate
the creation of appropriate work plans. -
Pretrial activities are discussed in detail in CCDM 35.4.
-
Contents of Litigation Work Plan. The Lead Division Attorney, in consultation
with the Principal Associate Attorney, is responsible for the preparation
and updating of the litigation work plan. A complete work plan will set forth
the essential facts, legal issues, respondent’s position, and petitioner’s
position on the issues, litigation strategy, milestones, and time tables that
are expected to apply to the case. It is expected that the work plan will
become more specific and fully developed as the case progresses. The work
plan also serves as a working document for everyone associated with the case.
The work plan will be prepared using the APOLLO System. Details of the format
and content of the work plan are set forth in Exhibit 31.2.1–1. In general,
a complete work plan should:-
State whether the case is to be referred to Appeals (in whole or in part)
for consideration or retained by Counsel or returned from Appeals, if appropriate,
for factual development, pursuant to existing procedures, and provide a schedule
for monitoring the progress of the case (or part thereof) while it is with
Appeals to ensure adequate time for development of any issue that is not resolved
by agreement. -
Describe further action needed to properly develop the legal and factual
issue(s) presented by the case, and describe anticipated evidentiary issues.
Depending on the case, the required actions may include clarification of office
position on legal issues, retention of expert witnesses, and determination
of the need for party and third party discovery. -
Establish an overall schedule for the case through trial, including a
schedule for completion of the actions noted in subparagraph (3)(a) above,
as well as the ordinary landmarks of litigation and milestones (e.g., discovery,
expert witness reports, stipulations of fact, trial memorandum, trial, and
briefing). -
Identify the responsibilities of each Associate Chief Counsel and Division
Counsel attorney assigned to the case. Because the role of each participant
will vary depending on the particulars of each case, the work plan should
set forth the specific tasks and projected completion dates for each participant
to avoid misunderstandings and disagreements. -
The trial memorandum and the briefs filed by the respondent shall not
be inconsistent with the work plan without the consent of the Associate Chief
Counsel and Division Counsel executives responsible for approving the work
plan.
-
-
National Coordination. Significant Tax Court cases require the highest
levels of coordination between Division Counsel and Associate Chief Counsel.
Each significant case will be assigned at least one Lead Division Attorney
and one Principal Associate Attorney. In the event a case contains multiple
separate and distinct coordinated issues, more than one Lead Division Attorney
and Principal Associate Attorney may be assigned. For example, if an LMSB
case contains both a coordinated international issue and a separate and distinct
coordinated corporate issue, Division Counsel may assign different Lead Division
Attorneys to each issue. And, regardless of whether there are one or two Lead
Division Attorneys, there would be a Principal Associate Attorney for the
international issue and one for the corporate issue. On the other hand, if
the coordinated issue is primarily an international issue requiring coordination
and assistance on the corporate issue, there would be one Principal Associate
Attorney for the issue who is responsible for coordination within the National
Office. -
Work Plan Coordination. The work plan of a significant case must contain
all the elements discussed in paragraph (1) of CCDM 31.2.1.6 Development of
Litigation Work Plans for Significant Tax Court Cases. The work plan is written
by the Lead Division Attorney, in consultation with the Principal Associate
Attorney. The Principal Associate Attorney provides technical expertise to
ensure that the legal positions in the work plan reflect the position of the
Office of Chief Counsel. The Lead Division Attorney must bring to the attention
of the Principal Associate Attorney any material changes of fact as the case
is developed for trial. The Principal Associate Attorney must notify the Lead
Division Attorney of any changes in the position of the Office of Chief Counsel
as to the legal issues set forth in the work plan. -
Approval of Work Plans. The initial work plan will be due to the Area
Counsel (LMSB), Division Counsel (SB/SE) or Division Counsel/Associate Chief
Counsel (TEGE) 60 days after the answer is filed. After approval by the appropriate
Division Counsel executive and following consultation with the Division Counsel
personally, the work plan will be forwarded to the Principal Associate Attorney
for the concurrence on the technical position by the Associate Chief Counsel.
Such concurrence will occur within 30 days after approval by the Division
Counsel executive. After the initial work plan is approved, subsequent work
plans are due no later than six months from the respective approval and concurrence
by the appropriate Division Counsel executives and the Associate Chief Counsel.
The work plan is a dynamic document, subject to change based on significant
milestones as the case progresses within the framework of every six months.
For example, if case development or other events calls for a change in the
technical position within the six month period, the work plan should be updated,
approved by the appropriate Division Counsel executive after consultation
with the Division Counsel personally and forwarded to the Principal Associate
Attorney for the concurrence on the technical position by the Associate Chief
Counsel. On the other hand, not every interim updated work plan requires the
concurrence of the appropriate Division Counsel executive and the Associate
Chief Counsel. Some changes may be accompanied by email alerts to Division
Counsel executives and the Principal Associate Attorney, such as, for example,
a change in the planned use of an expert witness. -
Retention of Work Plans. APOLLO will reflect the most recent, updated
work plan. The final work plan will be retained in APOLLO indefinitely. The
Principal Associate Attorney is responsible for assuring that the signed original
of each approved work plan is returned to the Lead Division Attorney, who
will maintain this paper copy in the legal file. If an electronic approval
system is adopted, the Lead Division Attorney will print each signed and approved
work plan for inclusion in the legal file. -
Division Coordination. Division Coordination cases are unique to each
division and are coordinated at the discretion of a Division or Area Counsel.-
A Division Coordinated case may be assigned a Principal Associate Attorney,
at the discretion of the Division or Area Counsel and the Associate Chief
Counsel. -
The work plan will be prepared by the Lead Division Attorney and will
contain whatever information the Division or Area Counsel deems necessary. -
The Area Counsel will set the due dates for the initial and all subsequent
work plans.
-
-
National Project Coordination. Project coordination cases pose significant
issues but are not the lead litigation cases. Generally these cases will follow
a lead case that will be coordinated under the National Coordination procedures.
Each case within a project will be assigned to a Division attorney who will
coordinate with the Project Coordinator and Principal Associate Attorney for
the project. The project will also have an Area Counsel who, along with the
Project Coordinator, will define the parameters of the project work plan.
The details of National Project Coordination procedures are contained in Exhibit
31.2.1–1.-
The project work plan will not be as detailed as a National Coordination
work plan. The project work plan will describe the issue(s) involved, the
relevant coordination required, and significant target dates. The Project
Coordinator is responsible for preparation of the project work plan, with
assistance from the Principal Associate Attorney and the Lead Division Attorney
on the lead case. The work plan is subject to the approval process set forth
in paragraph (3), above. -
All Division attorneys with cases in a project must bring to the attention
of the Project Coordinator and Principal Associate Attorney any material changes
of fact and status as cases are developed for trial. The Project Coordinator
and Principal Associate Attorney must notify the Lead Division Attorney on
the lead case and any Division attorneys with cases in a project of any changes
in the position of the Office of Chief Counsel as to the legal issue(s) involved,
or whether the status of a case originally designated as a Project Coordination
case will change to a National Coordination case. -
There may be circumstances where a case within a coordinated project moves
forward faster in litigation than the original lead case. In such circumstances,
the project coordinated case should also become subject to National Coordination.
-
-
A Significant Tax Court Case Issue Results Report will be prepared within
60 days of the date of the following events:-
Settled issue: the earlier of the filing of the decision document or a
stipulation of settled issues covering the coordinated issue. -
Tried issue (including dispositive motions) not appealed: the conclusion
of the 90 day appeal period following entry of the Tax Court decision. -
Appealed issue: when the Tax Court decision becomes final.
-
-
Preparation, Review, and Approval. The Lead Division Attorney will prepare
the Significant Tax Court Case Issue Results Report for settled or tried issues.
The Principal Associate Attorney will prepare the report for appealed issues,
except that if the issue is remanded and not appealed after remand, the report
will be prepared by the Lead Division Attorney. The report will be reviewed
and approved by the Area Counsel, and the Associate Chief Counsel or designee.
Upon approval, the report will be provided to the LMSB Management Analyst
for inclusion in Apollo. -
Removal of case from the Significant Tax Court Cases Bi-Monthly Report.
Upon receipt of the Significant Tax Court Case Issue Results Report, the LMSB
Management Analyst will remove the issue from the Significant Tax Court Cases
Bi-Monthly Report. -
The Significant Tax Court Case Issue Results Report form is contained
in Exhibit 31.2.1–9.
-
General. Significant Department of Justice cases require the highest
levels of coordination between Division Counsel and Associate Chief Counsel.
Each significant case will be assigned a Lead Division Attorney and Principal
Associate Attorney. The Lead Division Attorney and the Principal Associate
Attorney are responsible for assuring an active working relationship with
the Department of Justice on significant cases. -
In those Department of Justice cases classified as Significant, the
Division Counsel office will designate a Lead Division Attorney. Ordinarily,
the Lead Division Attorney will be the Associate Area Counsel attorney assigned
to the case. The Lead Division Attorney will be primarily responsible for
coordination with the Tax Division of the Department of Justice, as well as
with the Associate Chief Counsel and Division Counsel Headquarters offices
where appropriate. In addition, in bankruptcy cases there may be SB/SE Division
Counsel attorneys assigned as Special Assistant United States Attorneys to
handle aspects of the case. -
The Lead Division Attorney prepares the defense, referral, or settlement
letters to the Department of Justice, in coordination with the Principal Associate
Attorney and other subject matter experts. These letters are reviewed by the
Associate Chief Counsel office prior to delivery to the Department of Justice. -
The Lead Division Attorney is responsible for remaining in close contact
with the Department of Justice attorney assigned to the case as the case progresses
in litigation. The Lead Division Attorney should be aware of the general status
of the case, the key actions in case development, the overall litigation strategy,
the milestones and the time tables that are expected to apply. The Lead Division
Attorney should also take responsibility for coordinating required action
by the Office of Chief Counsel, such as clarification of office position on
legal issues in the form of supplemental correspondence, assistance in the
retention of expert witnesses, or assistance with further factual development. -
Other Coordination Procedures Applicable to Bankruptcy Cases. The coordination
procedures in this chapter supplement the large bankruptcy coordination procedures
set forth in CCDM 34.3.1.3.
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