Tax Policy develops and implements tax policies and programs; reviews regulations and rulings to administer the Internal Revenue Code, negotiates tax treaties, provides economic and legal policy analysis for domestic and international tax policy decisions. It also provides estimates for the President's budget, fiscal policy decisions, and cash management decisions.
The Office of Tax Policy assists the Secretary and is responsible for developing and implementing tax policies and programs; providing the official estimates of all Government receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions; establishing policy criteria reflected in regulations and rulings and guiding their preparation with the Internal Revenue Service; negotiating tax treaties for the United States and representing the United States in meetings and work of multilateral organizations dealing with tax policy matters; and providing economic and legal policy analysis for domestic and international tax policy decisions.
Organization
The Assistant Secretary (Tax Policy) is the senior advisor to the Secretary of the Treasury for analyzing, developing, and implementing Federal tax policies and programs. In addition to the Assistant Secretary, the Immediate Office of the Assistant Secretary includes the Deputy Assistant Secretaries for Tax Policy, for Tax Analysis, for International Tax Affairs, and for Tax, Trade and Tariff Policy; and a staff of assistants and advisors.
The Assistant Secretary (Tax Policy) and Deputies oversee the cooperative activities of the Office of the Tax Legislative Counsel, the Office of the International Tax Counsel, the Office of the Benefits Tax Counsel, and the Office of Tax Analysis. Additional information about these Offices can be found by clicking on each title. (To learn more about Tax Policy Resources, scroll down)
Key Personnel
- David Kautter, Assistant Secretary (Tax Policy), directs the Office of Tax Policy in developing, recommending, and implementing Federal tax policy on behalf of the Department. The Immediate Office includes five deputies, and several senior advisors and special assistants.
- LG "Chip" Harter, Deputy Assistant Secretary (International Tax Affairs), provides advice and counsel to the Assistant Secretary related to international tax policy and tax treaties, and officially represents the Administration’s interests in international settings.
- Tim Skud, Deputy Assistant Secretary (Tax, Trade and Tariff Policy), provides policy oversight for the Alcohol and Tobacco Tax and Trade Bureau and for issues regarding the Department's Customs revenue functions.
Tax policy resources
This web page describes the Office and its responsibilities. A second Tax Policy webpage is in the Policy Issues section of the Treasury website. It contains links to papers, tables, reports, and other documents of interest including work by the economists in the Office of Tax Analysis.
- the Policy Issues page for the Office of Tax Policy is here.
- this page includes links to Revenue Proposals, Tax Expenditures, International Tax Documents, Reports, and more.
- the Policy Issues page for the Office of Tax Analysis (economists) is here.
- this includes links to Distribution Analyses, the Analyses of Key Provisions and Proposals, OTA Working Papers, and more.
Contact
Assistant Secretary (Tax Policy)
Department of the Treasury
1500 Pennsylvania Ave., NW, Room 3120
Washington, DC 20220
Office of the Tax Legislative Counsel, Room 3044
Office of the International Tax Counsel, Room 3058
Office of the Benefits Tax Counsel, Room 3044
Office of Tax Analysis Room 4116
All press inquiries should be directed here.