Trump Resubmits IRS Chief Counsel Nomination

The IRS Chief Counsel is appointed by the President of the United States, with the advice and consent of the U.S. Senate, and serves as the chief legal advisor to the IRS Commissioner on all matters pertaining to the interpretation, administration, and enforcement of the Internal Revenue Code, as well as all other legal matters. Under the IRS Restructuring and Reform Act of 1998, the Chief Counsel reports to both the IRS Commissioner and the Treasury General Counsel.

Attorneys in the Chief Counsel’s Office serve as lawyers for the IRS. They provide the IRS and taxpayers with guidance on interpreting federal tax laws correctly, represent the IRS in litigation, and provide all other legal support required to carry out the IRS mission.

The White House recently announced that President Trump had resubmitted his nomination of Michael Desmond as Chief Counsel for the IRS and an assistant general counsel in the Treasury Department. President Trump nominated Desmond for IRS Chief Counsel and Treasury assistant general counsel last March and the Senate Finance Committee approved the nomination in August.

However, Democratic Finance Committee member Robert Menendez of New Jersey placed a formal hold to prevent the Senate from considering the nomination. As a result, the nomination expired with the expiration of the 115th Congress. It is unclear at this point if Senator Menendez will place another hold on Desmond’s nomination. If a delay occurs, this could delay tax code guidance.