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 Department of the Treasury (USDT) is the national treasury and finance department of the federal government of the United States, where it serves as an executive department. The department oversees the Bureau of Engraving and Printing and ...

. The office of Commissioner was created by

Congress A congress is a formal meeting of the representatives of different countries, constituent states, organizations, trade unions, political parties, or other groups. The term originated in Late Middle English to denote an encounter (meeting of ...

as part of the

Revenue Act of 1862 The Revenue Act of 1862 (July 1, 1862, Ch. 119, ), was a bill the United States Congress passed to help fund the American Civil War. President Abraham Lincoln signed the act into law on July 1, 1862. The act established the office of the Commissio ...

. Section 7803 of the Internal Revenue Code 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 The president of the United States (POTUS) is the head of state and head of government of the United States of America. The president directs the executive branch of the federal government and is the commander-in-chief of the United States ...

, with the consent of the U.S. Senate, for a five-year term.

Douglas O’Donnell Douglas may refer to: People * Douglas (given name) * Douglas (surname) Animals *Douglas (parrot), macaw that starred as the parrot ''Rosalinda'' in Pippi Longstocking * Douglas the camel, a camel in the Confederate Army in the American Civil ...

became the current and Acting Commissioner of Internal Revenue after

Charles P. Rettig Charles Paul Rettig (born November 18, 1956) 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 R ...

's term as Commissioner ended on November 12, 2022.

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." The Commissioner reports to the Secretary of the Treasury through the

Deputy Secretary of the Treasury The United States Deputy Secretary of the Treasury, in the United States government, advises and assists the Secretary of the Treasury in the supervision and direction of the Department of the Treasury and its activities, and succeeds the Secret ...

. 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 The United States secretary of the treasury is the head of the United States Department of the Treasury, and is the chief financial officer of the federal government of the United States. The secretary of the treasury serves as the principal a ...

, 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. 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."

Current and past commissioners

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

References

External links

Internal Revenue Service Official websiteInternal Revenue Service
in the '' Federal Register'' {{DEFAULTSORT:Commissioner Of Internal Revenue 1862 establishments in the United States Tax occupations