Authorization for Office of Appeals to hire attorneys

Subparagraph (B) of section 7803(e)(6) is amended to read as follows: (B) Hiring of counsel The Chief of Appeals shall have the authority to appoint counsel in the Internal Revenue Service Independent Office of Appeals to report directly to the Chief of Appeals. Any counsel appointed pursuant to this subparagraph shall not report to the Chief Counsel for the Internal Revenue Service and shall not represent the Government in litigation. Any legal interpretation of counsel appointed pursuant to this subparagraph shall not be binding on the Secretary..