112 STAT. 698 PUBLIC LAW 105-206-^ULY 22, 1998 President. Committees on Finance, Grovernmental Affairs, and Appropriations of the Senate. "(3) CONSULTATION WITH BOARD.—The Commissioner shall consult with the Oversight Board on all matters set forth in paragraphs (2) and (3) (other than paragraph (3)(A)) of section 7802(d). "(b) CHIEF COUNSEL FOR THE INTERNAL REVENUE SERVICE.— "(1) APPOINTMENT. —T here shall be in the Department of the Treasury a Chief Counsel for the Internal Revenue Service who shall be appointed by the President, by and with the consent of the Senate. "(2) DUTIES.— The Chief Counsel shall be the chief law officer for the Internal Revenue Service and shall perform such duties as may be prescribed by the Secretary, including the duty— "(A) to be legal advisor to the Commissioner and the Commissioner's officers and employees; "(B) to furnish legal opinions for the preparation and review of rulings and memoranda of technical advice; "(C) to prepare, review, and assist in the preparation of proposed legislation, treaties, regulations, and Executive orders relating to laws which affect the Internal Revenue Service; "(D) to represent the Commissioner in cases before the Tax Court; and "(E) to determine which civil actions should be litigated under the laws relating to the Internal Revenue Service and prepare recommendations for the Department of Justice regarding the commencement of such actions. If the Secretary determines not to delegate a power specified in subparagraph (A), (B), (C), (D), or (E), such determination may not take effect until 30 days after the Secretary notifies the Committees on Ways and Means, Government Reform and Oversight, and Appropriations of the House of Representatives and the Committees on Finance, Governmental Affairs, and Appropriations of the Senate. " (3) PERSONS TO WHOM CHIEF COUNSEL REPORTS.— The Chief Counsel shall report directly to the Commissioner of Internal Revenue, except that— "(A) the Chief Counsel shall report to both the Commissioner and the General Counsel for the Department of the Treasury with respect to— "(i) legal advice or interpretation of the tax law not relating solely to tax policy; "(ii) tax litigation; and "(B) the Chief Counsel shall report to the General Counsel with respect to legal advice or interpretation of the tax law relating solely to tax policy. If there is any disagreement between the Commissioner and the General Counsel with respect to any matter jointly referred to them under subparagraph (A), such matter shall be submitted to the Secretary or Deputy Secretary for resolution. "(4) CHIEF COUNSEL PERSONNEL. — All personnel in the Office of Chief Counsel shall report to the Chief Counsel. " (c) OFFICE OF THE TAXPAYER ADVOCATE.— "(1) ESTABLISHMENT.—
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