Commissioner of Internal Revenue

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

The office of Commissioner was created by Congress by the Revenue Act of 1862.^[3] Their job is to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President, with the consent of the Senate, for a five-year term.^[4][5]

The current commissioner is Charles P. Rettig. He appeared before the Senate Finance Committee on June 28, 2018 for his confirmation hearing. The committee approved his nomination on July 19, 2018. His nomination was approved by the full senate on September 12, 2018.

Notes

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 treasury.gov