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]

Commissioner of Internal Revenue
Logo of the IRS
Incumbent Daniel Werfel since March 13, 2023
United States Internal Revenue Service
Style	Commissioner
Reports to	Secretary of the Treasury
Seat	Internal Revenue Service Building 1111 Constitution Ave., NW Washington, D.C.
Appointer	President of the United States with Senate advice and consent
Term length	5 years
Constituting instrument	26 U.S.C. § 7803
Formation	1862
First holder	George S. Boutwell
Website	www.irs.gov

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]

List of commissioners

The following lists Commissioners of Internal Revenue, in chronological order:^[6]

Image	Name	Term start	Term end
	George S. Boutwell	July 17, 1862	March 4, 1863
	Joseph J. Lewis (Acting)	March 5, 1863	March 17, 1863
	Joseph J. Lewis	March 18, 1863	June 30, 1865
	William Orton	July 1, 1865	October 31, 1865
	Edward A. Rollins	November 1, 1865	March 10, 1869
	Columbus Delano	March 11, 1869	October 31, 1870
	John Watkinson Douglass (Acting)	November 1, 1870	January 2, 1871
	Alfred Pleasonton	January 3, 1871	August 8, 1871
	John Watkinson Douglass	August 9, 1871	May 14, 1875
	Daniel D. Pratt	May 15, 1875	August 1, 1876
	Green B. Raum	August 2, 1876	April 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	March 19, 1885
	Joseph S. Miller	March 20, 1885	March 20, 1889
	John W. Mason	March 21, 1889	April 18, 1893
	Joseph S. Miller	April 19, 1893	November 26, 1896
	William St. John Forman	November 27, 1896	December 31, 1897
	Nathan B. Scott	January 1, 1898	February 28, 1899
	George W. Wilson	March 1, 1899	November 27, 1900
	Robert Williams Jr. (Acting)	November 28, 1900	December 19, 1900
	John W. Yerkes	December 20, 1900	April 30, 1907
	Henry C. Rogers (Acting)	May 1, 1907	June 4, 1907
	John G. Capers	June 5, 1907	August 31, 1909
	Royal E. Cabell	September 1, 1909	April 27, 1913
	William H. Osborn	April 28, 1913	September 25, 1917
	Daniel Calhoun Roper	September 26, 1917	March 31, 1920
	William M. Williams	April 1, 1920	April 11, 1921
	Millard F. West (Acting)	April 12, 1921	May 26, 1921
	David H. Blair	May 27, 1921	May 31, 1929
	Robert H. Lucas	June 1, 1929	August 15, 1930
	H. F. Mires (Acting)	August 16, 1930	August 19, 1930
	David Burnet	August 20, 1930	May 15, 1933
	Pressly R. Baldridge (Acting)	May 16, 1933	June 5, 1933
	Guy T. Helvering	June 6, 1933	October 8, 1943
	Robert E. Hannegan	October 9, 1943	January 22, 1944
	Harold N. Graves (Acting)	January 23, 1944	February 29, 1944
	Joseph D. Nunan Jr.	March 1, 1944	June 30, 1947
	George J. Schoeneman	July 1, 1947	July 31, 1951
	John B. Dunlap	August 1, 1951	November 18, 1952
	John Stephens Graham	November 19, 1952	January 19, 1953
	Justin F. Winkle (Acting)	January 20, 1953	February 3, 1953
	T. Coleman Andrews	February 4, 1953	October 31, 1955
	O. Gordon Delk (Acting)	November 1, 1955	December 4, 1955
	Russell C. Harrington	December 5, 1955	September 30, 1958
	O. Gordon Delk (Acting)	October 1, 1958	November 4, 1958
	Dana Latham	November 5, 1958	January 20, 1961
	Charles I. Fox (Acting)	January 21, 1961	February 6, 1961
	Mortimer Caplin	February 7, 1961	July 10, 1964
	Bernard M. Harding (Acting)	July 11, 1964	January 24, 1965
	Sheldon S. Cohen	January 25, 1965	January 20, 1969
	William H. Smith (Acting)	January 21, 1969	March 31, 1969
	Randolph W. Thrower	April 1, 1969	June 22, 1971
	Harold T. Swartz (Acting)	June 23, 1971	August 5, 1971
	Johnnie Mac Walters	August 6, 1971	April 30, 1973
	Raymond F. Harless (Acting)	May 1, 1973	May 25, 1973
	Donald C. Alexander	May 25, 1973	February 26, 1977
	William E. Williams (Acting)	February 27, 1977	May 4, 1977
	Jerome Kurtz	May 5, 1977	October 31, 1980
	William E. Williams (Acting)	November 1, 1980	March 13, 1981
	Roscoe L. Egger Jr.	March 14, 1981	April 30, 1986
	James I. Owens (Acting)	May 1, 1986	August 3, 1986
	Lawrence B. Gibbs	August 4, 1986	March 4, 1989
	Michael J. Murphy (Acting)	March 5, 1989	July 4, 1989
	Fred T. Goldberg, Jr.	July 5, 1989	February 2, 1992
	Shirley D. Peterson	February 3, 1992	January 20, 1993
	Michael P. Dolan (Acting)	January 21, 1993	May 26, 1993
	Margaret Milner Richardson	May 27, 1993	May 31, 1997
	Michael P. Dolan (Acting)	June 1, 1997	November 12, 1997
	Charles O. Rossotti	November 13, 1997	November 6, 2002
	Bob Wenzel (Acting)	November 7, 2002	April 30, 2003
	Mark W. Everson	May 1, 2003	May 4, 2007
	Kevin M. Brown (Acting)	May 5, 2007	September 9, 2007
	Linda E. Stiff[7][8](Acting)	September 10, 2007	March 24, 2008
	Douglas H. Shulman	March 24, 2008	November 9, 2012
	Steven T. Miller (Acting)	November 10, 2012	May 22, 2013
	Daniel Werfel (Acting)	May 22, 2013[9]	December 23, 2013
	John Koskinen	December 23, 2013	November 9, 2017
	David Kautter (Acting)	November 13, 2017	October 1, 2018
	Charles P. Rettig	October 1, 2018	November 12, 2022
	Doug O'Donnell (Acting)	November 13, 2022	March 13, 2023
	Daniel Werfel	March 13, 2023	present
	Billy Long	TBD

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
6. "Internal Revenue Service Data Book 2003" (PDF). irs.gov. Retrieved September 13, 2007.
7. George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).
8. Official IRS Web Site, Acting Commissioner Linda E. Stiff "Acting Commissioner of Internal Revenue Linda e. Stiff". Archived from the original on 2008-02-24. Retrieved 2017-08-11.{{cite web}}: CS1 maint: bot: original URL status unknown (link) (Mar. 24, 2008)
9. President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue, May 16, 2013