Charles Paul Rettig (born November 18, 1956)
is an American attorney who served as the United States
Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury.
The office of Commissioner was created by Congress as part of the Revenue Act of 1862. Section ...
, the head of the U.S.
Internal Revenue Service
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 ta ...
(IRS). On September 12, 2018, the
United States Senate
The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States.
The composition and pow ...
confirmed Rettig's nomination to be Commissioner for the term expiring November 12, 2022. Rettig was sworn in on October 1, 2018.
Education
Rettig attended
El Camino Real High School
El Camino Real Charter High School (also known locally as "ECR" or "Elco") is an independent charter secondary school located in the Woodland Hills district of the San Fernando Valley region of the city of Los Angeles, California, United States. ...
in
Woodland Hills, California
Woodland Hills is a neighborhood bordering the Santa Monica Mountains in the San Fernando Valley region of Los Angeles, California.
Geography
Woodland Hills is in the southwestern region of the San Fernando Valley, which is located east of Ca ...
, graduating in 1974. He earned a Bachelor of Arts in economics from the
University of California, Los Angeles
The University of California, Los Angeles (UCLA) is a public land-grant research university in Los Angeles, California. UCLA's academic roots were established in 1881 as a teachers college then known as the southern branch of the California St ...
, a
Juris Doctor
The Juris Doctor (J.D. or JD), also known as Doctor of Jurisprudence (J.D., JD, D.Jur., or DJur), is a graduate-entry professional degree in law
and one of several Doctor of Law degrees. The J.D. is the standard degree obtained to practice law ...
from
Pepperdine University School of Law
The Pepperdine University Rick J. Caruso School of Law (formerly Pepperdine University School of Law) is the law school of Pepperdine University, a private research university in Los Angeles County, California. The school offers the Juris Doc ...
, and an
LL.M. in Taxation from
New York University School of Law
New York University School of Law (NYU Law) is the law school of New York University, a private research university in New York City. Established in 1835, it is the oldest law school in New York City and the oldest surviving law school in New ...
.
Career
Rettig was a partner at the
Beverly Hills
Beverly Hills is a city located in Los Angeles County, California. A notable and historic suburb of Greater Los Angeles, it is in a wealthy area immediately southwest of the Hollywood Hills, approximately northwest of downtown Los Angeles. Bev ...
tax controversy
Tax controversy is an area of legal practice involving tax disputes between tax collection entities such as the U.S. Internal Revenue Service (IRS), and taxpayers, sometimes as the result of an audit. Legal services offered as part of a typical tax ...
practice law firm of Hochman, Salkin, Rettig, Toscher & Perez, P.C.
He worked at the firm for over 36 years, where he represented individuals and corporations before federal and state taxing authorities.
The firm has 10 attorneys and was established in 1960.
Rettig held leadership roles in a number of professional organizations. He was President of the American College of Tax Counsel (ACTC); was Chair of the 4,000+ member Taxation Section of the
State Bar of California
The State Bar of California is California's official attorney licensing agency. It is responsible for managing the admission of lawyers to the practice of law, investigating complaints of professional misconduct, prescribing appropriate disciplin ...
from 1999 to 2000;
the longtime Chair of the
UCLA Extension
UCLA Extension is a public continuing education institution headquartered in Westwood, Los Angeles, on the campus of the University of California, Los Angeles. Classes are held at UCLA, in Downtown Los Angeles, and other locations throughout Los ...
Annual Tax Controversy Institute; and served as vice-chair, Administration, for the 12,000+ member Taxation Section of the American Bar Association.
In 2010–2011, Rettig was appointed by the IRS to serve as Chairman of the IRS Advisory Council (IRSAC) for the last year of his three-year term. The IRSAC's primary purpose is to provide an organized public forum for senior IRS executives and representatives of the public to discuss relevant tax administration issues.
In his home state of California, Rettig was a longtime member of the
California FTB Advisory Board. He was designated a Certified Specialist in Taxation Law by the
State Bar of California
The State Bar of California is California's official attorney licensing agency. It is responsible for managing the admission of lawyers to the practice of law, investigating complaints of professional misconduct, prescribing appropriate disciplin ...
, Board of Legal Specialization and also designated a Certified Specialist in Estate Planning, Trust & Probate Law by the State Bar of California, Board of Legal Specialization.
He is a past member of the board of trustees for the
California CPA Education Foundation The CalCPA Education Foundation provides continuing education and information to CPAs and other professionals. Founded in 1966, the CalCPA Education Foundation is a 501(c)(3) organization and a sister organization of The California Society of Certif ...
.
Commissioner
On February 13, 2018, Rettig's nomination was received in the Senate and referred to the
Committee on Finance. During his confirmation hearing before the Senate Finance Committee on June 28, 2018, Rettig "told lawmakers he would ensure that the agency is 'impartial and non-biased from top to bottom' and follows the law." The committee approved his nomination on July 19, 2018. Rettig's nomination was confirmed by the full Senate by a vote of 64–33 on September 12, 2018. Secretary Mnuchin administered the oath of office to Rettig on October 1, 2018.
In May 2018, four months prior to Rettig's confirmation as commissioner, the IRS planned to cut 2,200 employees as part of its FY 2019 budget. Rettig's proposed FY 2020 budget included cuts of an additional 1,800 employees. (Since FY 2010, IRS staffing has decreased by about 19 percent, primarily in compliance and enforcement.)
On May 21, 2019,
Lloyd Doggett
Lloyd Alton Doggett II (born October 6, 1946) is an American attorney and politician who is a U.S. representative from Texas. A member of the Democratic Party, he has represented a district based in Austin since 1995, currently numbered as Texa ...
, a Member of the U.S. House of Representatives from Texas, called for Rettig to be jailed for not turning over then-President
Donald Trump
Donald John Trump (born June 14, 1946) is an American politician, media personality, and businessman who served as the 45th president of the United States from 2017 to 2021.
Trump graduated from the Wharton School of the University of Pe ...
's tax returns.
Rettig has continued his duties as IRS Commissioner under the Biden administration. In May 2021,
ProPublica
ProPublica (), legally Pro Publica, Inc., is a nonprofit organization based in New York City. In 2010, it became the first online news source to win a Pulitzer Prize, for a piece written by one of its journalists''The Guardian'', April 13, 2010P ...
published reported incomes and tax payments of
Jeff Bezos
Jeffrey Preston Bezos ( ;; and Robinson (2010), p. 7. ''né'' Jorgensen; born January 12, 1964) is an American entrepreneur, media proprietor, investor, and commercial astronaut. He is the founder, executive chairman, and former preside ...
,
Warren Buffett
Warren Edward Buffett ( ; born August 30, 1930) is an American business magnate, investor, and philanthropist. He is currently the chairman and CEO of Berkshire Hathaway. He is one of the most successful investors in the world and has a net w ...
, and
Elon Musk
Elon Reeve Musk ( ; born June 28, 1971) is a business magnate and investor. He is the founder, CEO and chief engineer of SpaceX; angel investor, CEO and product architect of Tesla, Inc.; owner and CEO of Twitter, Inc.; founder of The Bori ...
as part of an investigative report about tax avoidance by the very wealthy.
Taxpayer information is confidential however, and it is a criminal violation for IRS employees to release it to the public or press. In response to questioning by the U.S. Senate's Finance Committee, Rettig said that he would launch an investigation into the potential source of the ProPublica article detailing the billionaires' tax returns.
Relationship to Trump administration
In 2016, prior to being nominated to his post in the IRS by Trump, Rettig wrote an op-ed in ''
Forbes
''Forbes'' () is an American business magazine owned by Integrated Whale Media Investments and the Forbes family. Published eight times a year, it features articles on finance, industry, investing, and marketing topics. ''Forbes'' also re ...
'' defending Trump's decision not to release his tax returns. The piece also critiqued the work of what Rettig called a "wealth squad" within the IRS that targeted high-income individuals for audits.
At his nomination, Rettig received criticism "for failing to disclose that he had a stake in two rental units in Hawaii at a Trump-branded hotel." "Rettig previously noted the existence of those properties on his disclosure form but did not specify that they were located at a Trump-branded hotel. Instead, he described them at the time as a 'Honolulu, Hawai’i residential rental property.'”
Other activities
Rettig is active in numerous civic and philanthropic activities. He co-founded the UCLA Extension Vets Count Scholarship Fund, designed to provide scholarships for active duty and retired military personnel who are working to realize their career goals in tax, accounting,
wealth management
Wealth management (WM) or wealth management advisory (WMA) is an investment advisory service that provides financial management and wealth advisory services to a wide array of clients ranging from affluent to high-net-worth (HNW) and ultra-high- ...
, and other areas of the financial services industry as well as basic coursework for personal growth in budgeting, financial literacy, and investing.
Also, according to his official IRS bio,
he's "active in the
Wounded Warrior Project
Wounded Warrior Project (WWP) is an American charity and veterans service organization that offers a variety of programs, services and events for wounded veterans of the military actions following September 11, 2001. It operates as a nonprofit ...
, Advance Guard." The Advance Guard is a charitable "monthly giving program" in which participants donate a minimum of $19 per month by check or credit card. According to Rettig's law firm biography on the website of his former firm, he's an associate member of the
Academy of Magical Arts
The Magic Castle is a clubhouse for magicians and magic enthusiasts, as well as the clubhouse for the Academy of Magical Arts. It is in the Hollywood district of Los Angeles, California and it bills itself as "the most unusual private club in t ...
.
References
{{DEFAULTSORT:Rettig, Charles
1956 births
American civil servants
American lawyers
Biden administration personnel
Commissioners of Internal Revenue
Living people
New York University School of Law alumni
Pepperdine University School of Law alumni
Trump administration personnel
University of California, Los Angeles alumni