Part 30 Administration Chap. 5 Employment Sec. The following covers special trial attorney program. An STA is responsible for litigating the most sensitive, important and complex Tax Court litigation cases in the office.
Emphasis is placed on direct litigation responsibilities.
Management and indirect litigation functions are to be kept to a minimum. Accordingly, refund cases, criminal cases, and general litigation matters will not be assigned to special trial attorneys, except in extraordinary circumstances. Special Trial Attorneys dedicated to international issues will be expected to devote part of their time to providing legal advice to other international functions within their respective Regions. The Special Trial Attorney is primarily involved in the overall litigation of major issues and cases. However, occasionally it may be critical that the STA become involved at a very early stage of a case's life, even in some instances back at the revenue agent level.