Deputy Associate Chief Counsel (Guidance), Income Tax and Accounting Division

The Office of the Associate Chief Counsel, Income Tax and Accounting (IT&A), provides legal advisory services that support uniform interpretation, application, enforcement, and litigation of federal tax laws applicable to tax accounting and a wide variety of issues relating to corporate and individual income taxation. The Deputy Associate Chief Counsel (Guidance) (IT&A), assists the Associate Chief Counsel (IT&A) in implementing and overseeing guidance as it pertains to gross income issues, including income from discharge of indebtedness; personal deductions, including alimony payments and charitable contributions; business expenses, including home office expenses; like-kind exchanges; tax penalties; tax procedure; proper year for inclusion of income, including issues relating to installment sales and long-term contracts; proper year for deductions, including economic performance concepts, uniform capitalization, and inventory issues; provides executive leadership and management of the