The Office of Chief Counsel provides the legal interpretation of the internal revenue laws. Industry Counsel play a critical role in fulfilling this responsibility for industry issues. They provide direct legal support to Technical Advisors, field examiners, appeals officers, and other field attorneys. They also facilitate coordination of industry issues with the Associate offices.

Industry Counsel are selected by the Area Counsel for the Area with responsibility for that particular industry or issue. To provide continuity and adequate support, more than one attorney may be designated as Industry Counsel, or Associate Industry Counsel, including additional attorneys from other Areas.

LB&I attorneys designated to provide support to Technical Advisors for an issue rather than for an industry are, for purposes of this subsection, considered Industry Counsel to those Technical Advisors. They are often referred to as "Issue Counsel." In general, the duties and responsibilities of Industry Counsel and Issue Counsel are identical. References in this section to "Industry Counsel" should be read to include Issue Counsel.

Industry Counsel develop a close working relationship with the Technical Advisors. They actively seek to identify and assist with the management of industry issues. They provide timely, informed, and practical advice on substantive, procedural, and tactical questions. They work with the Technical Advisor to prepare material for team meetings, requests for published guidance projects, requests for formal legal advice, and proposed Coordinated Issue Papers. They also work with Appeals in developing Appeals Settlement Guidelines and Appeals Coordinated Issues.

Industry Counsel work with the Technical Advisor to maintain channels of communication and effective working relationships with industry groups, taxpayers, and their representatives. They attend periodic industry working sessions to discuss emerging issues, recent developments, and other matters of significance relating to the industry.

Industry Counsel provide assistance nationwide to field attorneys, examination personnel and Appeals. They are familiar with the major industry cases. They assist examination teams and field counsel advising the teams in obtaining other Counsel support in areas such as requesting legal advice, case development, and issue coordination. They are aware of settlement trends on significant industry issues and provide advice as requested on settlement of specific cases. They take an active role in coordinating litigation affecting industry issues, and recommendations for designating industry issues for litigation. They may participate in the trial of an industry issue, depending on their workload and the significance of the issue.

Industry Counsel keep informed about significant industry issues that are under consideration by Associate Chief Counsel offices. They comment on, and may be included in, any guidance project relating to a significant industry issue. In particular, Industry Counsel ensure that the Associate Chief Counsel offices have a full understanding of the industry background and potential ramifications of such issues.

Industry Counsel are Division Counsel’s experts as to their assigned industry or issue. Industry Counsel gain knowledge of industry practices and issues. Priority is given to developing and sharing industry expertise through external and internal training, subscribing to trade publications and attending industry meetings.

The Deputy Commissioner (International), the Industry Director, the Director, Pre-Filing & Technical Guidance, or Field Specialists may assemble Emerging Issue Teams, which may recommend coordination, administrative guidance, or published legal guidance for emerging issues. In most instances, these teams will include Industry Counsel.

Industry projects and cases will occupy a substantial part of the Industry Counsel’s workload. Each Industry Counsel and supervisor will give industry assignments priority over other work assigned. Other work will be reassigned when necessary to accommodate this priority.

Associate Offices. An Associate Office, at the request of Division Counsel (LB&I), may appoint an attorney to be available for coordination of industry issues with the Industry Counsel and Technical Advisor.

The CIP is submitted to the Director (Pre-Filing & Technical Guidance). The Director (PFTG) forwards the paper to the Division Counsel (LB&I) headquarters (attn: Special Counsel (PFTG)). Division Counsel (LB&I) controls and forwards the CIP to Technical Services Section (TSS) for assignment to the Associate Chief Counsel office with primary issue jurisdiction. To the extent possible, Division Counsel indicates the appropriate Associate office for assignment. The Associate office has 90 days to review the CIP once received by TSS. The prime Branch is responsible for ensuring that all issues in the CIP are properly coordinated with the Associate office(s) having jurisdiction over the relevant issue. These coordination efforts must be completed within the time allowed for review and the prime Branch issues one response that contains all Counsel comments on the proposed CIP. TSS runs a report of the pending CIP assignments monthly. Copies of this report are furnished to each Associate and Division Counsel (LB&I).

Initial Contact with LB&I. Within seven calendar days, the prime attorney should contact the Technical Advisor responsible for drafting the CIP and Division Counsel (LB&I) to inform them that the CIP is under review.

Request for Assistance from Other Associates. If the prime attorney identifies issues that are outside the prime Associate office’s jurisdiction, an assistance request should be prepared within seven calendar days of assignment. Division Counsel (LB&I) should be notified of assistance requests.

Scope of Review. In general, the Associate Chief Counsel reviews proposed CIPs for technical accuracy. Counsel will also evaluate and comment on the appropriateness of the CIP in light of factors such as pending or anticipated guidance or litigation activities. Counsel may approve the CIP as written or recommend changes. If Counsel concludes that the CIP has technical flaws, it will state its reasons, outline the problems that need to be addressed and recommend solutions.

Signature level and Case Closure. Counsel’s comment memorandum regarding the CIP is signed by the Associate Chief Counsel and forwarded, via the Division Counsel (LB&I), to the Director (PFTG). The CIP file should be organized and submitted for closing and all TECHMIS assignments, including all WLIs, should be closed.

The review of CIPs will be completed within 90 days of receipt and assignment by TSS. The review is complete when the Associate Chief Counsel executes Counsel’s final comment memorandum. If completion cannot occur within the 90 days, the prime attorney will communicate the reasons for the delay, and the expected completion date, directly to the Technical Advisor and the Division Counsel (LB&I), with information copies to the Associate Chief Counsel, Director (PFTG) and TSS.

The Special Counsel (Pre-Filing and Technical Guidance) in the Office of the Division Counsel (LB&I) will be the primary contact to inquire about the status of any proposed CIP which is under development or pending review in Counsel.

The authority to de-coordinate an issue rests solely with the Commissioner (LB&I), generally based on advice from the Director (PFTG) and/or Industry Director(s) in consultation with Division Counsel (LB&I).