The Tax Division represents the United States of America and its officials in most of the civil and criminal litigation that concerns or relates to the internal revenue law. The Organization is headed by Assistant Attorney General, who is appointed by the President and confirmed by the Senate. There are various sections working under Tax Division and each of these sections are based in Washington DC except for the Southwestern Civil Trial Section, and Tax Division employ 350 attorneys in fourteen civil, criminal, and appellate sections.

The Civil Trial Section’s work includes a broad array of litigation in the US District Courts, US Bankruptcy Courts, and State Courts. The attorneys working at Civil Trial Section needs to defend the United States in tax refund and civil damages suits, they represent employees of IRS and Justice Department in law suits for damages allegedly caused in the performance of their official duties, and also defends the Secretary of the Treasury, the Commissioner of Internal Revenue, and other officials against lawsuits testing the validity of federal tax regulation and rulings. This section also represents some of the other federal departments and agencies in cases involving the immunity of the Federal government from state and local taxation.

The Court of Federal Claims Section defends all tax suits filed in the US Court of Federal Claims whereas Appellate Section has the responsibility of handling appeals in all civil tax cases. The attorneys working at Appellate Section prepare briefs and present oral arguments in the US Courts of Appeals and State Appellate Courts. They also assist the Office of Solicitor General in preparing briefs in the US Supreme Court. The Office of Review resolves disagreement between the litigating sections and the IRS in order to make the status of Tax Division and IRS true and reliable