In an exclusive interview, Tax Analysts discussed with former IRS Commissioner Lawrence B. Gibbs tax policy issues including changes within the...
In an exclusive interview, Tax Analysts discussed with former IRS Commissioner Lawrence B. Gibbs tax policy issues including changes within the Service, disclosure, taxpayer privacy, noncompliance, and the effects of the 1998 IRS reform legislation.
Larry Gibbs served as commissioner of the IRS from August 1986 to March 1989. He is now a member of the law firm of Miller & Chevalier, in Washington.
Lawrence Gibbs: In November 1972, just before President Nixon was reelected for a second term, I was appointed deputy chief counsel by then-Secretary of the Treasury George Schultz. Several months later Lee Henkel resigned as chief counsel, and I served as the acting chief counsel (from April until October 1973), just as Watergate was beginning to unfold. Commissioner Don Alexander then appointed me to become the assistant commissioner (technical), a position later merged into the chief counsel's office, until I resigned in January 1976. As the assistant commissioner (technical), my office was responsible for reviewing and commenting on all regulations, issuing all PLRs and TAMs in the IRS National Office, preparing all revenue rulings and other guidance published in the Cumulative Bulletin, and developing all IRS forms and publications, including all of the foregoing activities with respect to employee benefit plan and exempt organization matters that later were transferred to the assistant commissioner (EP/EO) when ERISA was enacted.
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