President Donald Trump has nominated James R. Gadwood, a tax attorney from the law firm Miller Chevalier, to serve as the chief counsel of the Internal Revenue Service, a move that has drawn attention due to the firm’s prior work on Trump’s tax matters. The White House announced the nomination on Tuesday, highlighting Gadwood’s extensive experience representing large corporations and affluent clients in IRS audits.

Miller Chevalier has represented DJT Holdings LLC, Trump’s holding company, in tax-related issues, according to three individuals familiar with the matter. Gadwood has not publicly commented on whether he was directly involved in his firm’s representation of Trump or his affiliated entities. Over the years, Trump and his holding company have frequently been subject to IRS audits, as the agency traditionally reviewed the president’s tax returns annually.

The nomination comes amid intensified scrutiny over the Trump administration’s unusual decision to halt IRS audits of Trump, his family, and related entities. This audit protection arose from a legal settlement following a lawsuit Trump filed against the IRS earlier this year. Todd Blanche, the acting attorney general, issued the order to suspend tax audits related to Trump, covering returns that had already been filed.

This development marks a break from standard IRS procedures and is expected to be a focal point during Gadwood’s confirmation process. The protective measure was part of a broader resolution of the dispute, which stemmed from allegations that the IRS improperly leaked Trump’s tax returns during his presidency.

While the Trump administration has maintained its stance on shielding the president and his affiliates from audits, it has retreated from plans to establish a $1.8 billion compensation fund intended for individuals who claimed to be victims of federal overreach linked to the tax return leaks. The fund was originally part of the settlement designed to resolve Trump’s lawsuit against the IRS.

Gadwood’s nomination places him at the center of a contentious issue regarding the IRS’s impartiality and independence in overseeing tax compliance by high-profile figures, notably the sitting president. The confirmation proceedings are likely to address these concerns as lawmakers and observers weigh the implications of his appointment for the agency’s future operations.