By Richard Rubin
WASHINGTON -- President Trump has chosen James Gadwood, a tax attorney who has represented energy companies, hospitality companies and investment firms, to be the top lawyer at the Internal Revenue Service.
The high-profile, challenging role would put Gadwood at the center of crucial IRS decisions in implementing last year's tax law. The IRS is also facing legal controversy over data-sharing with immigration authorities and a Justice Department order that directed the end of tax audits of Trump and his businesses.
Gadwood, currently vice chair of the tax department at Miller & Chevalier in Washington, D.C., will need Senate confirmation before he can become chief counsel of the IRS. The chief counsel's office, which has about 2,300 employees, provides legal advice to IRS officials, oversees tax regulations and handles litigation in the U.S. Tax Court.
Gadwood wasn't Trump's first choice. Last year, he picked Donald Korb, who had held the same job during the George W. Bush administration. Korb was days away from Senate confirmation in November when Trump withdrew his nomination, following criticism from conservative activist Laura Loomer of Korb's past political donations.
By nominating Gadwood, Trump can put Kenneth Kies back as acting chief counsel for now. Kies, who is also the Treasury Department's top tax-policy official, had passed a deadline that forced him to step aside as chief counsel unless there was a formal nominee.
"It's not as bad as doing two entirely different jobs," Kies joked during a recent speech. If there's a disagreement between the chief counsel and the Treasury Department's tax-policy office, he said, "I just go in my office and close the door and I would meet with myself."
According to his law-firm biography, Gadwood has represented large companies and high-net-worth individuals in disputes with the IRS. He has been a registered lobbyist for Marriott International, helping the hotel company with the tax accounting of loyalty points. He also lobbied on tax credits for Hyzon Motors, the now-defunct maker of hydrogen-fueled trucks.
He has technical tax knowledge of partnerships and accounting and experience handling tax controversies, said Michael Desmond, who chairs the Miller & Chevalier tax practice and was IRS chief counsel in Trump's first term.
"He's not a showboater," Desmond said. "He's not out there to get attention. He speaks extensively but is very deliberate in everything he does and everything he says."
Write to Richard Rubin at richard.rubin@wsj.com
(END) Dow Jones Newswires
June 23, 2026 13:14 ET (17:14 GMT)
Copyright (c) 2026 Dow Jones & Company, Inc.
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