Tax Legislative Counsel

The Office of the Tax Legislative Counsel (TLC) develops and reviews policy, legislation, regulations, revenue rulings, revenue procedures, and other published guidance dealing with all aspects of domestic federal income tax law other than employee benefits taxation matters handled by the Office of the Benefits Tax Counsel.

TLC is responsible for advising the Assistant Secretary (Tax Policy) and other Treasury officials in connection with the formulation of the Administration's domestic taxation policy, for formulating, analyzing, and reviewing domestic taxation legislation, and for preparing the Administration’s testimony on such legislation. TLC advise congressional staff in drafting legislation and in documenting the legislative history of domestic tax legislation.

In consultation with IRS, TLC is responsible for review of all Treasury regulations and IRS revenue rulings, revenue procedures, and other published guidance relating to domestic tax issues. Such regulations and rulings play a crucial role in the development of tax policy and implementation of tax law.


Tom West, Deputy Assistant Secretary (Tax Policy), is the principal deputy to the Assistant Secretary, oversees the Office of the Tax Legislative Counsel, assists in establishing and implementing the legislative goals of the Office, and coordinates the domestic administrative guidance projects of the Office.

Krishna Vallabhaneni, Tax Legislative Counsel, supervises the attorneys, accountants, and taxation specialists who provide legal advice and analysis relating to tax legislation and regulations.


Office of the Tax Legislative Counsel
Department of the Treasury
1500 Pennsylvania Avenue, NW  Room 3044
Washington DC  20220