Who Serves on the IRS Legal Division Performance Review Board?

What is the IRS Legal Division Performance Review Board?

The Performance Review Board evaluates the performance of senior executives within the IRS Legal Division. It provides recommendations on appraisals, pay adjustments, and other personnel actions for career senior executives.

Federal law under 5 U.S.C. 4314(c)(4) requires publication of these board appointments in the Federal Register each year.

Who was appointed to the board in November 2026?

Acting Chief Counsel Kevin M. Salinger appointed the following individuals to the Legal Division Performance Review Board:

Audrey M. Morris, Deputy Chief Counsel (Operations); Emily M. Lesniak, Deputy Associate Chief Counsel (Procedure and Administration); Richard T. Lunger, Division Counsel (Criminal Tax); Gary E. Sharp, Associate Chief Counsel (General Legal Services); and Jeffrey Van Hove, Associate Chief Counsel (Financial Institutions and Products).

Paul Butler, Associate Chief Counsel (Procedure and Administration), was named as the alternate member.

These appointments were announced on November 4, 2026, though the notice was filed on November 3.

How do these appointments affect taxpayers?

For most individual and business taxpayers, this appointment notice has no direct impact. The board handles internal personnel matters for senior IRS legal executives rather than taxpayer cases or enforcement actions.

The notice simply fulfills a statutory transparency requirement for federal agencies.

What should I do if I have questions about my own IRS tax matter?

This announcement concerns only internal IRS executive performance review processes and does not change any taxpayer rights, deadlines, or procedures. Questions about your specific tax account, notices, or compliance should be directed to the IRS through official channels such as IRS.gov or by calling the number on your notice.

Republic Tax Relief provides private tax-resolution services for individuals and businesses facing IRS or state tax issues. Readers with existing tax-debt concerns unrelated to this board appointment can contact the firm for a free, no-obligation initial consultation to ask about suitability, scope, fees, and availability of help communicating with the IRS.