Commissioner of Internal Revenue

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The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS),[1] a bureau within the United States Department of the Treasury.[2]

The office of Commissioner was created by Congress by the Revenue Act of 1862.[3] The Commissioner is appointed by the President, with the consent of the Senate, for a five-year term.[4]

Responsibilities[edit]

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."[5] The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury.[6]

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 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.[7]

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."[8]

By law, the Commissioner is also part of the "Federal law enforcement community."

On May 15, 2013, Acting Commissioner Stephen T. Miller announced his resignation for early June [9] after increased scrutiny of the IRS when media sources revealed that it targeted conservative groups such as the Tea Party (see IRS Tea Party investigation).[10] Prior to the "IRS scandal," Stephen T. Miller planned to step down as the acting Commissioner in early June, 2013, and entirely retire from the IRS within 2 months.[11]

Current and past commissioners[edit]

Daniel Werfel, former Acting Commissioner
Douglas Shulman, former Commissioner

The following lists Commissioners of Internal Revenue, in chronological order:[12]

Name Took Office Left Office
George S. Boutwell Jul 17, 1862 Mar 4, 1863
Joseph J. Lewis (Acting) Mar 5, 1863 Mar 17, 1863
Joseph J. Lewis Mar 18, 1863 Jun 30, 1865
William Orton Jul 1, 1865 Oct 31, 1865
Edward A. Rollins Nov 1, 1865 Mar 10, 1869
Columbus Delano Mar 11, 1869 Oct 31, 1870
John W. Douglass (Acting) Nov 1, 1870 Jan 2, 1871
Alfred Pleasonton Jan 3, 1871 Aug 8, 1871
John W. Douglass Aug 9, 1871 May 14, 1875
Daniel D. Pratt May 15, 1875 Aug 1, 1876
Green B. Raum Aug 2, 1876 Apr 30, 1883
Henry C. Rogers (Acting) May 1, 1883 May 10, 1883
John Jay Knox (Acting) May 11, 1883 May 20, 1883
Walter Evans May 21, 1883 Mar 19, 1885
Joseph S. Miller Mar 20, 1885 Mar 20, 1889
John W. Mason Mar 21, 1889 Apr 18, 1893
Joseph S. Miller Apr 19, 1893 Nov 26, 1896
William St. John Forman Nov 27, 1896 Dec 31, 1897
Nathan B. Scott Jan 1, 1898 Feb 28, 1899
George W. Wilson Mar 1, 1899 Nov 27, 1900
Robert Williams, Jr. (Acting) Nov 28, 1900 Dec 19, 1900
John W. Yerkes Dec 20, 1900 Apr 30, 1907
Henry C. Rogers (Acting) May 1, 1907 Jun 4, 1907
John G. Capers Jun 5, 1907 Aug 31, 1909
Royal E. Cabell Sep 1, 1909 Apr 27, 1913
William H. Osborn Apr 28, 1913 Sep 25, 1917
Daniel Calhoun Roper Sep 26, 1917 Mar 31, 1920
William M. Williams Apr 1, 1920 Apr 11, 1921
Millard F. West (Acting) Apr 12, 1921 May 26, 1921
David H. Blair May 27, 1921 May 31, 1929
Robert H. Lucas Jun 1, 1929 Aug 15, 1930
H. F. Mires (Acting) Aug 16, 1930 Aug 19, 1930
David Burnet Aug 20, 1930 May 15, 1933
Pressly R. Baldridge (Acting) May 16, 1933 Jun 5, 1933
Guy T. Helvering Jun 6, 1933 Oct 8, 1943
Robert E. Hannegan Oct 9, 1943 Jan 22, 1944
Harold N. Graves (Acting) Jan 23, 1944 Feb 29, 1944
Joseph D. Nunan, Jr. Mar 1, 1944 Jun 30, 1947
George J. Schoeneman Jul 1, 1947 Jul 31, 1951
John B. Dunlap Aug 1, 1951 Nov 18, 1952
John Stephens Graham Nov 19, 1952 Jan 19, 1953
Justin F. Winkle (Acting) Jan 20, 1953 Feb 3, 1953
T. Coleman Andrews Feb 4, 1953 Oct 31, 1955
O. Gordon Delk (Acting) Nov 1, 1955 Dec 4, 1955
Russell C. Harrington Dec 5, 1955 Sep 30, 1958
O. Gordon Delk (Acting) Oct 1, 1958 Nov 4, 1958
Dana Latham Nov 5, 1958 Jan 20, 1961
Charles I. Fox (Acting) Jan 21, 1961 Feb 6, 1961
Mortimer Caplin Feb 7, 1961 Jul 10, 1964
Bernard M. Harding (Acting) Jul 11, 1964 Jan 24, 1965
Sheldon Cohen Jan 25, 1965 Jan 20, 1969
William H. Smith (Acting) Jan 21, 1969 Mar 31, 1969
Randolph W. Thrower Apr 1, 1969 Jun 22, 1971
Harold T. Swartz (Acting) Jun 23, 1971 Aug 5, 1971
Johnnie M. Walters Aug 6, 1971 Apr 30, 1973
Raymond F. Harless (Acting) May 1, 1973 May 25, 1973
Donald C. Alexander May 25, 1973 Feb 26, 1977
William E. Williams (Acting) Feb 27, 1977 May 4, 1977
Jerome Kurtz May 5, 1977 Oct 31, 1980
William E. Williams (Acting) Dec 1, 1980 Mar 13, 1981
Roscoe L. Egger, Jr. Mar 14, 1981 Apr 30, 1986
James I. Owens (Acting) May 1, 1986 Aug 3, 1986
Lawrence B. Gibbs Aug 4, 1986 Mar 4, 1989
Michael J. Murphy (Acting) Mar 5, 1989 Jul 4, 1989
Fred T. Goldberg, Jr. Jul 5, 1989 Feb 2, 1992
Shirley D. Peterson Feb 3, 1992 Jan 20, 1993
Michael P. Dolan (Acting) Jan 21, 1993 May 26, 1993
Margaret Milner Richardson May 27, 1993 May 31, 1997
Michael P. Dolan (Acting) Jun 1, 1997 Nov 12, 1997
Charles O. Rossotti Nov 13, 1997 Nov 6, 2002
Bob Wenzel (Acting) Nov 7, 2002 Apr 30, 2003
Mark W. Everson May 1, 2003 May 4, 2007
Kevin M. Brown (Acting) May 5, 2007 Sep 9, 2007
Linda E. Stiff[13] (Acting) Sep 10, 2007 Mar 24, 2008
Douglas H. Shulman[14] Mar 24, 2008 Nov 9, 2012
Steven T. Miller (Acting) Nov 10, 2012 May 22, 2013 (Resigned at request) [11]
Daniel Werfel (Acting) May 22, 2013[15] December 23, 2013
John Koskinen December 23, 2013[16]

Notes[edit]

  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. § 7803.
  5. ^ Treasury Order 150-10, Delegation--Responsibility for Internal Revenue Laws, U.S. Dep't of the Treasury (April 22, 1982), at [1].
  6. ^ 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 [2].
  7. ^ 26 C.F.R. § 301.7805-1.
  8. ^ Treasury Order 107-03, Regulations Pertaining to the Internal Revenue Law, U.S. Dep't of the Treasury (Jan. 30, 1978), at [3].
  9. ^ "Read the IRS acting commissioner's resignation letter". CNN.com (Political Ticker). May 15, 2013. 
  10. ^ "Angry Obama announces IRS leader's ouster after conservatives targeted". CNN.com. May 15, 2013. 
  11. ^ a b Obama says he didn't 'know anything' about probe into IRS targeting. Fox News (2013-05-16). Retrieved on 2013-07-19.
  12. ^ Internal Revenue Service Data Book 2003, accessed 9/13/2007 from http://www.irs.gov/pub/irs-soi/03databk.pdf.
  13. ^ George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).
  14. ^ Official IRS Web Site, Commissioner of Internal Revenue Douglas Shulman (Mar. 24, 2008)
  15. ^ President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue, May 16, 2013
  16. ^ Kroh, Eric (December 23, 2013). "2013 TNT 247-1 KOSKINEN SWORN IN AS IRS COMMISSIONER". Tax Analysts. 

References[edit]