Internal Revenue Service Oversight Board

Last updated
IRS Oversight Board
Board overview
StatusSuspended
Headquarters Treasury Building
1500 Pennsylvania Avenue, NW
Washington, D.C., U.S
Website www.treasury.gov/irsob/Pages/default.aspx (archive url)

The IRS Oversight Board is a nine-member board established by the Internal Revenue Service Restructuring and Reform Act of 1998 to oversee the Internal Revenue Service. [1] It usually meets four times a year. [2]

Contents

The board has made recommendations such as delaying the IRS target for taxpayers who file electronically, giving electronic filers more time, [3] and opposing the idea of contracting debt collection to private companies. [4] The board released an Annual Report to Congress as well as an annual Taxpayer Attitude Survey. [5] The survey covered topics such as how Americans felt about cheating on taxes. [6] Some have criticized the group as functioning more as an advisory board, rather than providing meaningful independent oversight. [7]

Operations of the board has been suspended since 2015, due to the lack of a quorum. [8] There are various legislative proposals to revamp the board (S. 3278), or to eliminate it completely (H.R. 5370). Senators Rob Portman and Bob Kerrey, who were involved in writing the 1998 bill, both supported revamping the board, but were strongly opposed by the Clinton administration. [9] [10] [11] The president of the National Taxpayers Union also supports restoring the board. [12]

Membership

Board members consist of the United States Secretary of the Treasury, the Commissioner of Internal Revenue, and seven other members appointed by the President of the United States. Members are appointed to five year terms, with the exception of the very first appointments, so that terms are staggered.

President Bill Clinton began nominations in June 1999, after some delay. [13] The seven nominations were approved by the United States Senate Committee on Finance in August 2000. [14] [15] These seven individuals were confirmed by the senate in September 2000: [16]

Following a returned nomination in 2002, [17] [18] in April 2003, Raymond T. Wagner was confirmed to the board for the remainder of George L. Farr's four year term. [19] Wagner's appointment for an additional five year term was confirmed in March 2005. [20]

In July 2004, following the expiration of his first term, Charles L. Kolbe was confirmed to take over the remaining time in the 4 year term of Steve H. Nickles, who had resigned. [21]

In November 2004, Paul Jones was confirmed to a five year term in Charles L. Kolbe's initial seat. [22]

In December 2006, Paul Cherecwich Jr. was confirmed to take up Charles L. Kolbe's second former seat on the board. [23] [24] Deborah L. Wince-Smith was also confirmed to take up Larry L. Levitan's former seat on the board. [25]

On the recommendation of senator Max Baucus, George W. Bush appointed Edwin Eck to take up Karen Hastie Williams' former seat on the board. [26] Eck's appointment was approved by the senate in July 2008. [27] [28] Eck's reappointment for a five year term was confirmed in October 2008. [29] [30]

Leadership

The board elects a chairman for two year terms.

IRS Oversight Board Chairman/Chairwoman
NameTerm
Larry R. Levitan2000–2002
Nancy Killefer 2002–2004
Raymond T. Wagner, Jr. [31] 2004–2006
Paul Jones, Jr. ?
Paul Cherecwich, Jr. [32] 2007–

Related Research Articles

<span class="mw-page-title-main">John Koskinen</span>

John Andrew Koskinen is an American businessman and public official. He served as the non-executive chairman of Freddie Mac from September 2008 to December 2011, retiring from the board in February 2012. On December 20, 2013, Koskinen was confirmed by the U.S. Senate to head the Internal Revenue Service (IRS) as Commissioner of Internal Revenue. On December 23, 2013, Koskinen was sworn in as the 48th IRS Commissioner after being nominated by President Barack Obama. His term ended on November 12, 2017, with David Kautter becoming his interim replacement, followed by Charles P. Rettig as his permanent replacement.

The Privacy and Civil Liberties Oversight Board (PCLOB) is an independent agency within the executive branch of the United States government, established by Congress in 2004 to advise the President and other senior executive branch officials to ensure that concerns with respect to privacy and civil liberties in the United States are appropriately considered in the development and implementation of all laws, regulations, and executive branch policies related to terrorism.

<span class="mw-page-title-main">Internal Revenue Service Restructuring and Reform Act of 1998</span>

The Internal Revenue Service Restructuring and Reform Act of 1998, also known as Taxpayer Bill of Rights III, resulted from hearings held by the United States Congress in 1996 and 1997. The Act included numerous amendments to the Internal Revenue Code of 1986. The bill was passed in the Senate unanimously, and was seen as a major reform of the Internal Revenue Service.

<span class="mw-page-title-main">Dan Tangherlini</span> American civil servant (born 1967)

Daniel Mark Tangherlini is an American government official who currently serves as a Governor of the United States Postal Service. He served as administrator of the U.S. General Services Administration from 2012 to 2015. Unanimously approved to the post by the U.S. Senate on June 27, 2013, he had served as Acting Administrator since his appointment by President Barack Obama on April 2, 2012. He earlier served as an executive in the U.S. Department of the Treasury, as City Administrator of Washington, D.C., and as interim General Manager for the Washington Metropolitan Area Transit Authority.

<span class="mw-page-title-main">Office of the Taxpayer Advocate</span> Independent organization within the U.S. Internal Revenue Service

The Office of the Taxpayer Advocate, also called the Taxpayer Advocate Service (TAS), is an office within the Internal Revenue Service (IRS) of the U.S. Department of the Treasury, reporting directly to the Commissioner of Internal Revenue. The office is under the supervision and direction of the National Taxpayer Advocate, who is appointed by the Secretary of Treasury.

<span class="mw-page-title-main">Under Secretary of Veterans Affairs for Health</span>

The Under Secretary of Veterans Affairs for Health is a sub-cabinet position in the United States Department of Veterans Affairs. Formerly known as the Chief Medical Director of Veterans Health, the Undersecretary is the highest official directly responsible to the Secretary for the Veterans Health Administration, which is the largest agency within the department. Although the position is no longer required to be held by a licensed physician, senior medical professionals such as hospital administrators are typically the preferred selectee for nomination, based on both demonstrated ability in the medical profession or health care administration, and with substantial experience in Veterans healthcare or similar programs.

The Office of Terrorism and Financial Intelligence (TFI), formed in 2004, is an agency of the United States Department of the Treasury. TFI works to reduce the use of the financial system for illicit activities by terrorists, money launderers, drug cartels, and other national security threats.

<span class="mw-page-title-main">Lael Brainard</span> American economist (born 1962)

Lael Brainard is an American economist serving as the 14th director of the National Economic Council since February 21, 2023. She previously served as the 22nd vice chair of the Federal Reserve between May 2022 and February 2023. Prior to her term as vice chair, Brainard served as a member of the Federal Reserve Board of Governors, taking office in 2014. Before her appointment to the Federal Reserve, she served as the under secretary of the treasury for international affairs from 2010 to 2013.

<span class="mw-page-title-main">Internal Revenue Service</span> Revenue service of the United States federal government

The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act.

<span class="mw-page-title-main">Treasury Inspector General for Tax Administration</span>

The Treasury Inspector General for Tax Administration (TIGTA) is an office in the United States Federal government. It was established in January 1999 in accordance with the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) to provide independent oversight of Internal Revenue Service (IRS) activities. As mandated by RRA 98, TIGTA assumed most of the responsibilities of the IRS' former Inspection Service.

<span class="mw-page-title-main">Martin J. Gruenberg</span> American attorney (born 1953)

Martin J. Gruenberg is an American attorney who serves as the two-time and current chairman, as well as three-time acting chairman, of the U.S. Federal Deposit Insurance Corporation (FDIC).

<span class="mw-page-title-main">Chairman of the Board of Veterans' Appeals</span>

The Chairman of the Board of Veterans' Appeals is a senior position within the United States Department of Veterans Affairs that is responsible for the operation and policies of the Board of Veterans' Appeals, which is the administrative tribunal within the department responsible for holding hearings and issuing decisions on behalf of the Secretary regarding veterans' claims for benefits and services.

<span class="mw-page-title-main">Charles Rettig</span> American attorney (born 1956)

Charles Paul Rettig is an American attorney who served as the United States Commissioner of Internal Revenue, the head of the U.S. Internal Revenue Service (IRS). On September 12, 2018, the United States Senate confirmed Rettig's nomination to be Commissioner for the term expiring November 12, 2022. Rettig was sworn in on October 1, 2018.

Michael J. Desmond is an American tax attorney and former federal government official. He previously served as the 48th Chief Counsel of the U.S. Internal Revenue Service (IRS) and Assistant General Counsel in the Department of the Treasury. He was confirmed by the Senate on February 27, 2019 and began serving as Chief Counsel on March 4, 2019. Shortly before the Inauguration of Joe Biden, Desmond resigned from his position as Chief Counsel effective January 20, 2021, succeeded by Acting Chief Counsel William M. Paul.

Donald Cyril Lubick was an American attorney and tax policy expert. He served every Democratic President—from John F. Kennedy to Barack Obama—and was the Assistant Secretary for Tax Policy at the Department of the Treasury under both President Carter and President Clinton.

<span class="mw-page-title-main">Lily Batchelder</span> American academic & economist

Lily Lawrence Batchelder is the Robert C. Kopple Family Professor of Taxation at New York University and Assistant Secretary of the Treasury for tax policy since September 2021. She was the former chief tax counsel to the U.S. Senate Finance Committee under the Obama administration and appointed to head Joe Biden’s IRS transition team.

<span class="mw-page-title-main">Jennifer Homendy</span> American government official

Jennifer L. Homendy is an American government official who is the chair of the National Transportation Safety Board in the Biden administration. Homendy has been the 44th member of the NTSB as of 2018. She has been chairwoman since August 13, 2021.

References

  1. ↑ 26 U.S.C.   § 7802
  2. ↑ Mara Lee (2015-12-15). "Ex-General Counsel For The Hartford Nominated To IRS Oversight Board". Hartford Courant. Retrieved 2022-04-23.
  3. ↑ "Oversight board encourages lawmakers to extend electronic filing deadline". VailDaily.com. Associated Press. 2006-01-30. Retrieved 2022-04-19.
  4. ↑ "U.S. lawmakers warned against using private debt collectors for IRS". Reuters. 2014-05-21. Retrieved 2022-04-21.
  5. ↑ "IRS Oversight Board Releases Latest Taxpayer Attitude Survey Results". Journal of Accountancy. 2011-01-11. Retrieved 2022-04-19.
  6. ↑ "One in eight say that it is OK to cheat on taxes". NBC News. 2010-02-23. Retrieved 2022-04-21.
  7. ↑ Lustig, Eric A. (2004). "IRS, Inc. - The IRS Oversight Board - Effective Reform or Just Politics? Some Early Thoughts from a Corporate Law Perspective". Duquesne University Law Review. 42 (4): 2004.
  8. ↑ Heckman, Jory (2018-07-26). "Senators look to restore long-neglected IRS 'board of directors'". Federal News Network. Retrieved 2022-04-18.
  9. ↑ Bade, Rachael (2013-05-17). "5 fixes for the IRS". POLITICO. Retrieved 2022-04-21.
  10. ↑ Bernie Becker (2018-05-08). "Portman against abolishing IRS Oversight Board". subscriber.politicopro.com. Retrieved 2022-04-19.
  11. ↑ Stein, Jeff (2021-07-08). "Conservative groups mount opposition to increase in IRS budget, threatening White House infrastructure plan". Washington Post. Retrieved 2022-04-19.
  12. ↑ "Opinion - I'm the President of the National Taxpayers Union. Be Careful With I.R.S. Reform". The New York Times. 2021-10-18. Retrieved 2022-04-19.
  13. ↑ Friel, Brian (1999-06-04). "Clinton nominates members of IRS oversight board". Government Executive. Retrieved 2022-04-19.
  14. ↑ "Senate Approves Nominees to the IRS Oversight Board". The United States Senate Committee on Finance. 2000-08-08. Retrieved 2022-04-18.
  15. ↑ "IRS oversight board named". CNN. 2000-09-12. Retrieved 2022-04-18.
  16. ↑ "IRS Citizen Board Confirmed". AP NEWS. 2000-09-08. Retrieved 2022-04-21.
  17. ↑ "Raymond T. Wagner, Jr. Nominee for IRS Oversight Board". U.S. Department of the Treasury. 2004-09-14. Retrieved 2022-04-23.
  18. ↑ Member, Any House (2004-09-14). "PN2299 - Nomination of Raymond T. Wagner Jr. for Department of the Treasury, 107th Congress (2001-2002)". Congress.gov. Retrieved 2022-04-23.
  19. ↑ Member, Any House (2004-09-14). "PN115 - Nomination of Raymond T. Wagner Jr. for Department of the Treasury, 108th Congress (2003-2004)". Congress.gov. Retrieved 2022-04-23.
  20. ↑ Member, Any House (2009-09-14). "PN86 - Nomination of Raymond Thomas Wagner Jr. for Department of the Treasury, 109th Congress (2005-2006)". Congress.gov. Retrieved 2022-04-23.
  21. ↑ Member, Any House (2004-09-14). "PN1190 - Nomination of Charles L. Kolbe for Department of the Treasury, 108th Congress (2003-2004)". Congress.gov. Retrieved 2022-04-23.
  22. ↑ Member, Any House (2008-09-14). "PN1189 - Nomination of Paul Jones for Department of the Treasury, 108th Congress (2003-2004)". Congress.gov. Retrieved 2022-04-23.
  23. ↑ "Presidential Nomination: Paul Cherecwich". georgewbush-whitehouse.archives.gov. 2008-04-24. Retrieved 2022-04-23.
  24. ↑ Member, Any House (2009-09-14). "PN1518 - Nomination of Paul Cherecwich Jr. for Department of the Treasury, 109th Congress (2005-2006)". Congress.gov. Retrieved 2022-04-23.
  25. ↑ Member, Any House (2010-09-14). "PN1521 - Nomination of Deborah L. Wince-Smith for Department of the Treasury, 109th Congress (2005-2006)". Congress.gov. Retrieved 2022-04-23.
  26. ↑ "Montana's Ed Eck Asked To Serve On IRS Oversight Board". The United States Senate Committee on Finance. 2008-02-27. Retrieved 2022-04-23.
  27. ↑ "Senate Confirms Montana's Ed Eck To IRS Oversight Board". The United States Senate Committee on Finance. 2008-07-08. Retrieved 2022-04-23.
  28. ↑ Member, Any House (2008-09-14). "PN1360 - Nomination of Edwin Eck for Department of the Treasury, 110th Congress (2007-2008)". Congress.gov. Retrieved 2022-04-23.
  29. ↑ Journal of the Executive Proceedings of the Senate of the United States. Vol. 150. 2008. p. 452.
  30. ↑ Member, Any House (2013-09-14). "PN2017 - Nomination of Edwin Eck for Department of the Treasury, 110th Congress (2007-2008)". Congress.gov. Retrieved 2022-04-23.
  31. ↑ "BOARD NAMES NEW CHAIRMAN; WELCOMES NEW MEMBER" (PDF). treasury.gov. 2021-03-27. Archived from the original (PDF) on 2021-03-27. Retrieved 2022-04-23.
  32. ↑ "IRS Oversight Board Names New Chairman - IRS Oversight Board". treasury.gov. 2021-06-22. Archived from the original on 2021-06-22. Retrieved 2022-04-23.
This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.