Commissioner of Internal Revenue

From Wikipedia, the free encyclopedia

The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS), a bureau within the United States Department of the Treasury.

The office of Commissioner was created by Congress. See the Revenue Act of 1862, formally cited as Act of July 1, 1862, Ch. CXIX, 12 Stat. 432. The Commissioner is appointed by the President, with the consent of the Senate, for a five year term.^[1]

1 Responsibilities
2 Current and past commissioners
3 Notes
4 References

[edit] 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."

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

(a) Issuance. --The Commissioner, with the approval of the Secretary [of the Treasury or his delegate], shall prescribe all needful rules and regulations for the enforcement of the [Internal Revenue] Code (except where this authority is expressly given by the Code to any person other than an officer or employee of the Treasury Department), including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.^[2]

By law the Commissioner is also part of the "Federal law enforcement community."^[3]

[edit] Current and past commissioners

The first Commissioner was George S. Boutwell, who served in 1862 and 1863. From 1863 until 1865, Edward McPherson served as Deputy Commissioner. A partial list of previous Commissioners follows: