Final answer:
The Chief Counsel is appointed by the President of the United States and reports to the Commissioner of the IRS.
Step-by-step explanation:
The subject of this question falls under Social Studies as it pertains to the structure and functions of the United States government. The Chief Counsel is a legal position within the Internal Revenue Service (IRS) and assists in providing legal advice and counsel on matters related to tax law and administration. The Chief Counsel is appointed by the President of the United States and reports to the Commissioner of the IRS. This appointment is part of the President's authority to nominate and appoint individuals to various positions within the executive branch of the government.