The Department of Justice (DOJ) Tax Division is responsible for litigating tax refund claims brought in Federal district courts and the Court of Federal Claims and handling appeals from decisions of the United States Tax Court (the Chief Counsel’s office is responsible for Tax Court litigation). Effective January 23, 2017, David A. Hubbert became the Acting Assistant Attorney General for the DOJ Tax Division. He replaces Carolyn Ciraolo, who resigned on January 20, 2017. A copy of the DOJ press release, which includes biographical information on Mr. Hubbert, can be found here. In accordance with the change, the Internal Revenue Service on January 31, 2017, announced corresponding changes in the address for correspondence to the DOJ Tax Division and the signature block for any Notice of Appeal from a Tax Court case.
Practice Note: The changing of the guard is routine when there is a change in the administration, as demonstrated by the prior resignation of William J. Wilkins as Chief Counsel. However, this year may be a little different as the new administration seems determined to “shake things up.” In the coming weeks and months, we expect a lot of personnel changes. Stay tuned!