President Donald Trump has nominated Jim Gadwood, a tax controversy lawyer and Vice Chair of Miller & Chevalier's tax department, to serve as the IRS Chief Counsel. This nomination follows the withdrawal of Donald Korb's nomination for the same position. If confirmed by the Senate, Gadwood would become the fourth person to hold this role since Trump took office.
The previous nominee, Donald Korb, a partner at Sullivan & Cromwell and former IRS chief counsel during the George W. Bush administration, had his nomination pulled by Trump on his Truth Social platform. Korb's nomination faced criticism from political activist Laura Loomer, who questioned his loyalties and "by-the-book" style, leading to its withdrawal after Senate Republicans had pushed to advance his confirmation. Democrats had also raised concerns about Korb's comments and his stance on data sharing between the IRS and the Department of Homeland Security.
The IRS Chief Counsel position is critical, especially given the agency's current state. The agency has seen a high turnover in leadership, including multiple acting chief counsels since Marjorie Rollinson's resignation. The selection process for this role has been in turmoil, with the agency operating without a Senate-confirmed leader while facing challenges like preparing for a new tax-filing season under new GOP tax law, workforce reductions, and controversial data sharing practices. Gadwood's experience with large companies on federal tax accounting, transfer pricing, and federal civil tax controversies would be crucial in this role.