Commissioner of Internal Revenue

Last updated
Commissioner of Internal Revenue
Logo of the Internal Revenue Service.svg
Logo of the IRS
Doug O'Donnell.jpg
Incumbent
Doug O'Donnell
Acting  
since January 20, 2025
United States Internal Revenue Service
Style Commissioner
Reports to Secretary of the Treasury
Seat Internal Revenue Service Building
1111 Constitution Ave., NW
Washington, D.C.
Appointer President of the United States
with Senate advice and consent
Term length 5 years
Constituting instrument 26 U.S.C.   § 7803
Formation1862
First holder George S. Boutwell
Website www.irs.gov

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]

Contents

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]

On December 4, 2024, President-elect Donald Trump announced his intention to nominate Billy Long to serve as Commissioner of the Internal Revenue Service. [6] [7]

Daniel Werfel was the latest 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. [8] He announced his resignation Friday, January 17, 2025, effective immediately on January 20, the day of the inauguration. [9]

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." [10] The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury. [11]

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. [12]

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." [13]

List of commissioners

The following lists Commissioners of Internal Revenue, in chronological order: [14] [15]

No.ImageNameTerm startTerm endNotes
1 George S. Boutwell, the first Commissioner of Internal Revenue Service.jpg George S. Boutwell July 17, 1862March 4, 1863
– Joseph J Lewis BIR 1862.jpg Joseph J. Lewis (Acting)March 5, 1863March 17, 1863
2 Joseph J. Lewis March 18, 1863June 30, 1865
3 William Orton (Western Union President) (3x4a).jpg William Orton July 1, 1865October 31, 1865
4 Edward A. Rollins BIR.png Edward A. Rollins November 1, 1865March 10, 1869
5 Columbus Delano, Hon. of Ohio. Delegate to Republican National Convention at Chicago in 1860 (1).jpg Columbus Delano March 11, 1869October 31, 1870
– J. W. Douglass.png John Watkinson Douglass (Acting)November 1, 1870January 2, 1871
6 General Alfred Pleasonton. Union Army. (9238303681) (cropped).jpg Alfred Pleasonton January 3, 1871August 8, 1871
7 J. W. Douglass.png John Watkinson Douglass August 9, 1871May 14, 1875
8 Daniel D. Pratt, Brady-Handy photo portrait, sitting (3x4a).jpg Daniel D. Pratt May 15, 1875August 1, 1876
9 GBRaum (3x4a).jpg Green B. Raum August 2, 1876April 30, 1883
– Henry C. Rogers (Acting)May 1, 1883May 10, 1883
– John Jay Knox - Brady-Handy.jpg John Jay Knox (Acting)May 11, 1883May 20, 1883
10 Walter-Evans.jpg Walter Evans May 21, 1883March 19, 1885
11 Joseph S. Miller.png Joseph S. Miller March 20, 1885March 20, 1889
12 John W. Mason March 21, 1889April 18, 1893
13 Joseph S. Miller.png Joseph S. Miller April 19, 1893November 26, 1896
14 William St. John Forman (Illinois Congressman).jpg William St. John Forman November 27, 1896December 31, 1897
15 NathanBScott.jpg Nathan B. Scott January 1, 1898February 28, 1899
16 George W. Wilson March 1, 1899November 27, 1900
– Robert Williams Jr. (Acting)November 28, 1900December 19, 1900
17 John W. Yerkes December 20, 1900April 30, 1907
–Henry C. Rogers (Acting)May 1, 1907June 4, 1907
18 John G. Capers June 5, 1907August 31, 1909
19 Royal E. Cabell September 1, 1909April 27, 1913
20 William H. Osborn April 28, 1913September 25, 1917
21 ROPER, DANIEL C. HONORABLE LCCN2016862513 (cropped).png Daniel Calhoun Roper September 26, 1917March 31, 1920
22 William M. Williams April 1, 1920April 11, 1921
– Millard F. West, 2-20-22 LOC npcc.05808.jpg Millard F. West (Acting)April 12, 1921May 26, 1921
23 BLAIR, DAVID H. LCCN2016862614.jpg David H. Blair May 27, 1921May 31, 1929
24 LUCAS, ROBERT LCCN2016862615.jpg Robert H. Lucas June 1, 1929August 15, 1930
– H. F. Mires (Acting)August 16, 1930August 19, 1930
25David BurnetAugust 20, 1930May 15, 1933
– Pressly R. Baldridge (Acting)May 16, 1933June 5, 1933
26 Guy T. Helvering (Kansas Congressman).jpg Guy T. Helvering June 6, 1933October 8, 1943
27 Hannegan 2013-925 (1).jpg Robert E. Hannegan October 9, 1943January 22, 1944
– Harold N. Graves (Acting)January 23, 1944February 29, 1944
28 Joseph D. Nunan Jr. March 1, 1944June 30, 1947
29 George J. Schoeneman July 1, 1947July 31, 1951
30 John B. Dunlap August 1, 1951November 18, 1952
– John Stephens Graham (Acting)November 19, 1952January 19, 1953
– Justin F. Winkle (Acting)January 20, 1953February 3, 1953
31 T. Coleman Andrews.jpg T. Coleman Andrews February 4, 1953October 31, 1955
– O. Gordon Delk (Acting)November 1, 1955December 4, 1955
32 Russell C. Harrington December 5, 1955September 30, 1958
– O. Gordon Delk (Acting)October 1, 1958November 4, 1958
33 Dana Latham.jpg Dana Latham November 5, 1958January 20, 1961
– Charles I. Fox (Acting)January 21, 1961February 6, 1961
34 Caplin,Mortimer-favorite.JPG Mortimer Caplin February 7, 1961July 10, 1964
– Bernard M. Harding (Acting)July 11, 1964January 24, 1965
35 Sheldon Stanley Cohen (page 29 crop).jpg Sheldon S. Cohen January 25, 1965January 20, 1969
–William H. Smith (Acting)January 21, 1969March 31, 1969
36 Randolph Thrower.jpg Randolph W. Thrower April 1, 1969June 22, 1971
– Harold T. Swartz (Acting)June 23, 1971August 5, 1971
37 Johnnie Mac Walters August 6, 1971April 30, 1973
– Raymond F. Harless (Acting)May 1, 1973May 25, 1973
38 Donald C. Alexander May 25, 1973February 26, 1977
–William E. Williams (Acting)February 27, 1977May 4, 1977
39 Jerome Kurtz May 5, 1977October 31, 1980
–William E. Williams (Acting)November 1, 1980March 13, 1981
40 Roscoe L. Egger Jr. March 14, 1981April 30, 1986
– James I. Owens (Acting)May 1, 1986August 3, 1986
41 Lawrence B. Gibbs August 4, 1986March 4, 1989
– Michael J. Murphy (Acting)March 5, 1989July 4, 1989
42 Fred T. Goldberg, Jr. July 5, 1989February 2, 1992
43 Shirley D. Peterson February 3, 1992January 20, 1993
– Michael P. Dolan (Acting)January 21, 1993May 26, 1993
44 Margaret Milner Richardson May 27, 1993May 31, 1997
– Michael P. Dolan (Acting)June 1, 1997November 12, 1997
45 Charles O. Rossotti November 13, 1997November 6, 2002
–Bob Wenzel (Acting)November 7, 2002April 30, 2003
46 MarkEverson.jpg Mark W. Everson May 1, 2003May 4, 2007
– Kevin M. Brown (Acting)May 5, 2007September 9, 2007 [16]
– Linda E. Stiff (Acting)September 10, 2007March 24, 2008 [17] [18]
47 Douglas Shulman.jpg Douglas H. Shulman March 24, 2008November 9, 2012 [19]
– Steven T. Miller (Acting)November 10, 2012May 22, 2013 [20]
– Daniel Werfel.jpg Daniel Werfel (Acting)May 22, 2013December 23, 2013 [21]
48 Koskinen.jpg John Koskinen December 23, 2013November 12, 2017 [22]
– David Kautter official photo.jpg David Kautter (Acting)November 13, 2017October 1, 2018 [23]
49 Chuck Rettig IRS official photo.jpg Charles P. Rettig October 1, 2018November 12, 2022 [24] [25]
– Doug O'Donnell.jpg Doug O'Donnell (Acting)November 13, 2022March 13, 2023 [26]
50 Danny Werfel, IRS Commissioner 2.jpg Daniel Werfel March 13, 2023January 20, 2025 [27] [28] [29]
– Doug O'Donnell.jpg Doug O'Donnell (Acting)January 20, 2025February 28, 2025 [28] [30]
– No image.svg Melanie Krause (Acting)February 28, 2025Designate [30]

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. ↑ Fields, Ashleigh (2024-12-04). "Donald Trump names Billy Long as IRS head". The Hill. Retrieved 2024-12-08.
  7. ↑ Erb, Kelly Phillips. "Trump Picks Former Representative Billy Long As Next IRS Commissioner". Forbes. Retrieved 2024-12-08.
  8. ↑ "Werfel begins work as 50th IRS Commissioner". Internal Revenue Service. 2023-03-13. Retrieved 2023-03-16.
  9. ↑ https://news.bloombergtax.com/daily-tax-report/irs-commissioner-danny-werfel-exits-agency-after-two-years
  10. ↑ Treasury Order 150-10, Delegation—Responsibility for Internal Revenue Laws, U.S. Dep't of the Treasury (April 22, 1982), at treasury.gov
  11. ↑ 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
  12. ↑ 26 C.F.R. § 301.7805-1.
  13. ↑ Treasury Order 107-03, Regulations Pertaining to the Internal Revenue Law, U.S. Dep't of the Treasury (Jan. 30, 1978), at treasury.gov
  14. ↑ Internal Revenue Service Data Book 2003 (PDF). IRS. 2003. pp. 63–64. Retrieved September 13, 2007.
  15. ↑ "Previous IRS commissioners". IRS.
  16. ↑ "Acting IRS commissioner to join Red Cross". NBC News. July 26, 2007.
  17. ↑ George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).
  18. ↑ "Acting Commissioner of Internal Revenue Linda e. Stiff". Archived from the original on 2008-02-24. Retrieved 2017-08-11.
  19. ↑ "Shulman to Finish His Term as IRS Commissioner on Nov. 9" (PDF). IRS. October 10, 2012.
  20. ↑ "Miller to stand in as IRS commissioner". International Tax Review. October 10, 2012.
  21. ↑ "President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue". The White House. May 16, 2013.
  22. ↑ "Senate Confirms John Koskinen as IRS Commissioner". The Tax Advisor. December 20, 2013.
  23. ↑ Nevius, Alistair M. (October 26, 2017). "David Kautter to be named acting IRS commissioner". The Tax Advisor.
  24. ↑ Nevius, Alistair M. (October 2, 2018). "Charles Rettig sworn in as new IRS commissioner". The Tax Advisor.
  25. ↑ Burns, Tobias (October 28, 2022). "Rettig out as IRS commissioner". The Hill .
  26. ↑ "IRS Deputy Commissioner Douglas O'Donnell Designated Acting IRS Commissioner" (Press release). Treasure Department. October 28, 2022.
  27. ↑ "Werfel begins work as 50th IRS Commissioner". IRS. March 13, 2023.
  28. 1 2 Amato, Neil (January 17, 2025). "Werfel to resign Monday as IRS commissioner". Journal of Accountancy .
  29. ↑ "Commissioner Danny Werfel". IRS.
  30. 1 2 "Krause to serve as acting IRS Commissioner; O'Donnell retires after distinguished career". IRS. February 25, 2025.


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