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Commissioner of Internal Revenue

The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS),[1] an agency within the United States Department of the Treasury.[2]

The office of Commissioner was created by Congress as part of the Revenue Act of 1862.[3] Section 7803 of the Internal Revenue Code[4] provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President of the United States, with the consent of the U.S. Senate, for a five-year term.[5]

Daniel Werfel is the current Commissioner of Internal Revenue, having been sworn in on March 13, 2023. Werfel is the 50th Commissioner to serve in the position since it was created.[6]

Responsibilities

The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising the President on the appointment and removal of a Chief Counsel of the IRS. Treasury Order 150-10 states in relevant part: "The Commissioner of Internal Revenue shall be responsible for the administration and enforcement of the Internal Revenue laws."[7] The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury.[8]

One of the Commissioner's most important responsibilities with respect to the internal revenue laws is setting the Treasury Regulations administered by the IRS. The U.S. Treasury Regulations provide (in part):

(a) Issuance. --The Commissioner, with the approval of the United States Secretary of the Treasury, or his delegate, shall prescribe all needful rules and all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.[9]

However, the General Counsel of the Department of the Treasury has "the authority to approve all regulations pertaining to the internal revenue laws, including the authority to ratify and approve, where necessary, any such regulations previously issued."[10]

Current and past commissioners

The following lists Commissioners of Internal Revenue, in chronological order:[11]

References

  1. ^ See generally 26 U.S.C. § 7803.
  2. ^ 26 C.F.R. section 601.101(a).
  3. ^ Act of July 1, 1862, Ch. CXIX, 12 Stat. 432.
  4. ^ 26 U.S.C. sec. 7803, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206 (July 22, 1998).
  5. ^ 26 U.S.C. § 7803.
  6. ^ "Werfel begins work as 50th IRS Commissioner". Internal Revenue Service. 2023-03-13. Retrieved 2023-03-16.
  7. ^ Treasury Order 150-10, Delegation—Responsibility for Internal Revenue Laws, U.S. Dep't of the Treasury (April 22, 1982), at treasury.gov
  8. ^ Treasury Order 101-05, Reporting Relationships and Supervision of Officials, Offices and Bureaus, and Delegation of Certain Authority in the Department of the Treasury, U.S. Dep't of the Treasury (Jan. 10, 2011), at treasury.gov
  9. ^ 26 C.F.R. § 301.7805-1.
  10. ^ Treasury Order 107-03, Regulations Pertaining to the Internal Revenue Law, U.S. Dep't of the Treasury (Jan. 30, 1978), at treasury.gov
  11. ^ "Internal Revenue Service Data Book 2003" (PDF). irs.gov. Retrieved September 13, 2007.
  12. ^ George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).
  13. ^ Official IRS Web Site, Acting Commissioner Linda E. Stiff "Acting Commissioner of Internal Revenue Linda e. Stiff". Archived from the original on 2008-02-24. Retrieved 2017-08-11.{{cite web}}: CS1 maint: bot: original URL status unknown (link) (Mar. 24, 2008)
  14. ^ President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue, May 16, 2013

External links

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