As we reach Day 500 of the IRS Section 501(c)(4) controversy
(with a shout out to the Tax Prof Blog for keeping count), the IRS
is continuing to implement restructuring of the Tax Exempt and
Governmental Entities Division ("TE/GE"). In a
statement made on September 9, 2014, the IRS announced that the
current Office of Division Counsel/Associate Chief Counsel (TE/GE)
will be split into two offices: the Office of Associate Chief
Counsel (TE/GE), which will report to the deputy chief counsel
(technical), and the Office of Division Counsel (TE/GE), which will
report to the deputy chief counsel (operations). With this
restructuring, IRS field attorneys will be part of the Office of
Division Counsel and IRS national office attorneys will be part of
the Office of Associate Chief Counsel. The IRS noted that
these changes will bring TE/GE in line with other Chief Counsel
Division and Associate Counsel Offices, and predicted that these
changes will have limited impact on
