Tax Policy

Tax Policy develops and implements tax policies and programs; reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions. It also provides estimates for the President's budget, fiscal policy decisions, and cash management decisions.​​​

The Office of Tax Policy assists the Secretary and is responsible for developing and implementing tax policies and programs; providing the official estimates of all Government receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions; establishing policy criteria reflected in regulations and rulings and guiding their preparation with the Internal Revenue Service; negotiating tax treaties for the United States and representing the United States in meetings and work of multilateral organizations dealing with tax policy matters; and providing economic and legal policy analysis for domestic and international tax policy decisions.

Organization

The Assistant Secretary (Tax Policy) is the senior advisor to the Secretary of the Treasury for analyzing, developing, and implementing Federal tax policies and programs.  In addition to the Assistant Secretary, the Immediate Office of the Assistant Secretary includes the Deputy Assistant Secretaries for Tax Policy, for Tax Analysis, for International Tax Affairs, for Tax & Climate Policy, for Tax Policy and Delivery, and for Tax, Trade and Tariff Policy; and a staff of assistants and advisors.

The Assistant Secretary (Tax Policy) and Deputies oversee the cooperative activities of the Office of the Tax Legislative Counsel, the Office of the International Tax Counsel, the Office of the Benefits Tax Counsel, and the Office of Tax Analysis.  Additional information about these Offices can be found by clicking on each title.  (To learn more about Tax Policy Resources, scroll down)

Key Personnel

  • Aviva Aron-Dine, performing the duties of Assistant Secretary (Tax Policy), directs the Office of Tax Policy in developing, recommending, and implementing Federal tax policy on behalf of the Department. The Immediate Office includes the following individuals and their staffs.
  • Shelley Leonard, performing the duties of Deputy Assistant Secretary (Tax Policy), provides advice and counsel to the Assistant Secretary related to tax policy and coordinates domestic administrative guidance projects.
  • Gregory Leiserson, Deputy Assistant Secretary (Tax Analysis), provides advice and economic analysis to the Assistant Secretary and oversees the work of the Office of Tax Analysis.
  • Scott Levine, Acting Deputy Assistant Secretary (International Tax Affairs), provides advice and counsel to the Assistant Secretary related to international tax policy and tax treaties and coordinates international administrative guidance projects.
  • Seth Hanlon, Deputy Assistant Secretary (Tax & Climate Policy), provides advice and counsel to the Assistant Secretary related to tax and climate policy including the clean energy provisions of the Inflation Reduction Act.
  • Ted Lee, Deputy Assistant Secretary (Tax Policy and Delivery), provides advice and counsel to the Assistant Secretary related to tax policy and administration, including uptake of credits and deductions by eligible individuals and entities, as well as high-priority administrative guidance projects.
  • Deputy Assistant Secretary (Tax, Trade and Tariff Policy), provides policy oversight for the Alcohol and Tobacco Tax and Trade Bureau.

Tax policy resources

This web page describes the Office and its responsibilities.  A second Tax Policy webpage is in the Policy Issues section of the Treasury website.  It contains links to papers, tables, reports, and other documents of interest including work by the economists in the Office of Tax Analysis.

  • the Policy Issues page for the Office of Tax Policy is here. 
    • this page includes links to Revenue Proposals, Tax Expenditures, International Tax Documents, Reports, and more.
  • the Policy Issues page for the Office of Tax Analysis (economists) is here.
    • this includes links to Distribution Analyses, the Analyses of Key Provisions and Proposals including the Child Credit Advance, OTA Working Papers, and more.

Contact

Assistant Secretary (Tax Policy)
Department of the Treasury
1500 Pennsylvania Ave., NW, Room 3120
Washington, DC  20220

Office of the Tax Legislative Counsel, Room 3044
Office of the International Tax Counsel, Room 3058
Office of the Benefits Tax Counsel, Room 3044
Office of Tax Analysis Room 4116

All press inquiries should be directed here.