Commissioner of Internal Revenue

Commissioner of Internal Revenue
Logo of the IRS
Incumbent
Daniel Werfel
since March 13, 2023
United States Internal Revenue Service
StyleCommissioner
Reports toSecretary of the Treasury
SeatInternal Revenue Service Building
1111 Constitution Ave., NW
Washington, D.C.
AppointerPresident of the United States
with Senate advice and consent
Term length5 years
Constituting instrument26 U.S.C. § 7803
Formation1862
First holderGeorge S. Boutwell
Websitewww.irs.gov

The Commissioner of Internal Revenue 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 as part of the Revenue Act of 1862.[3] Section 7803 of the Internal Revenue Code[4] 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, with the consent of the U.S. Senate, for a five-year term.[5]

Daniel Werfel is the current Commissioner of Internal Revenue, having been sworn in on March 13, 2023. Werfel is the 50th Commissioner to serve in the position since it was created.[6]

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."[7] The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury.[8]

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, 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.[9]

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."[10]

List of commissioners

The following lists Commissioners of Internal Revenue, in chronological order:[11]

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[12][13](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[14] December 23, 2013
John Koskinen December 23, 2013 November 12, 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

References

  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. sec. 7803, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. No. 105-206 (July 22, 1998).
  5. ^ 26 U.S.C. § 7803.
  6. ^ "Werfel begins work as 50th IRS Commissioner". Internal Revenue Service. 2023-03-13. Retrieved 2023-03-16.
  7. ^ Treasury Order 150-10, Delegation—Responsibility for Internal Revenue Laws, U.S. Dep't of the Treasury (April 22, 1982), at treasury.gov
  8. ^ 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 treasury.gov
  9. ^ 26 C.F.R. § 301.7805-1.
  10. ^ Treasury Order 107-03, Regulations Pertaining to the Internal Revenue Law, U.S. Dep't of the Treasury (Jan. 30, 1978), at treasury.gov
  11. ^ "Internal Revenue Service Data Book 2003" (PDF). irs.gov. Retrieved September 13, 2007.
  12. ^ George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).
  13. ^ 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)
  14. ^ President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue, May 16, 2013
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