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24 Taxes 238 (1946)
The Chief Counsel's Office

handle is hein.journals/taxtm24 and id is 248 raw text is: THE CHIEF COUNSEL'S OFFICE Its Organization . . .Its Work By HARRY W. STELLE Attorney in Nev York City S ECTION 512 of the Revenue Act of 1934 (now section 3931 (a) of the In- ternal Revenue Code) provides for appoint- ment by the President, with the advice and consent of the Senate. of an Assistant Gen- eral Counsel for the Bureau of Internal Revenue at a salary not in excess of $10,000 per annum. This Assistant General Counsel, is now known as the Chief Counsel of the Bureau of Internal Revenue. The word Chief Counsel implies two things: First, that he is the head counsel and second, that he is the counselor attor- ney for the Bureau. That is exactly his status. The present Chief Counsel is Mr. J. P. Wenchel, who has been associated with the Bureau of Internal Revenue for a number of years. In addition to a Chief Counsel, there are four Assistant Chief Counsel. They are Mr. J. W. Burrus, in charge of Personnel; Mr. M. B. Leming, who usually acts as Chief Counsel when the Chief Counsel is not in Washington; and Messrs. R. H. Dwan and Lawrence S. Lesser. There are also five Special Assistants to the Chief Counsel. Other attorneys in the employ of the Office of the Chief Counsel are known as Special Attorneys. There is also a Chief Counsel's Committee and eight divisions in the Office of the Chief Counsel. Some of these divisions are further divided into sections and there is an addi- tional section which is independent of any division. The divisions are: The Appeals Division headed by Mr. Owen W. Swecker; the Interpretive Division over which Mr. Ellis W. Manning presides; the Legislation and Regulations Division, whose Chief is Mr. George E. Adams; a Claims Division, presided over by Mr. Ray- mond F. Brown; a Civil Division, headed by Mr. Ray E. Williamson; and the Review Division having at its head Mr. Henry A. Cox. In addition, there is a Penal Division, supervised by Mr. E. Riley Campbell, and an Alcohol Tax Division, of which Mr. Vincent DeP. Simonton is the head. The independent section, not under any division, is known as the Engineers and Auditors Section and is headed by Mr. F. T. Donahue. Appeals Division I have listed the Appeals Division first, because in my opinion, attorneys of that division come in contact with counsel for taxpayers more frequently than do attorneys of any of the other divisions. Appeals has charge of situations having to do with in- come, excess profits, unjust enrichment, and estate and gift taxes where cases of this type are pending before the Tax Court of the United States or before any of the Technical Staff Divisions of the Bureau of Internal Revenue. Most readers know, I am sure, that in each divisional office of the Technical Staff and in many of the sub- divisional offices, there are attorneys of the Chief Counsel's Office. These attorneys are in the Appeals Division. When a case has been referred to the Technical Staff by the Internal Revenue Agent in Charge, the taxpayer is frequently given an opportunity for a conference prior to the issuance of a ninety-day letter. If the case involves a principle of law and a question of fact is not the sole issue, it is referred to the Local Counsel of the Ap- March, 1946 0 T A X E S-The Tax Magazine

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