The commissioner of internal revenue is the head of the Internal Revenue Service (IRS),See generally . an agency within the United States Department of the Treasury.26 C.F.R. section 601.101(a).
The office of commissioner was created by Congress as part of the Revenue Act of 1862.Act of July 1, 1862, Ch. CXIX, 12 Stat. 432. Section 7803 of the Internal Revenue Code26 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). 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..
On December 4, 2024, President-elect Donald Trump announced his intention to nominate Billy Long to serve as the commissioner of the IRS. He was confirmed by the Senate on June 12, 2025 and sworn in on June 16. President Trump subsequently removed Long as commissioner on August 8, 2025 and announced that Treasury Secretary Scott Bessent would serve as acting commissioner. Bessent was the seventh commissioner of internal revenue to serve in 2025. On March 6, 2026, Bessent's term expired, and the office became vacant.
In November 2025, Frank Bisignano was appointed without Senate confirmation as "Chief Executive Officer of the Internal Revenue Service", a new position understood by tax policy experts, members of Congress, and journalists to be a functional replacement for the commissioner, which would be in violation of statute and the Appointments Clause.. "This arrangement is an attempt to sidestep the Constitution’s requirement that the Senate confirm major executive branch appointments," David Kass. "[This is] an end-run around the Senate confirmation process," Vanessa Williamson. . “The Constitution assumes that it will be followed,” but in the case of Social Security Administration Commissioner Frank Bisignano being named IRS CEO, “it’s pretty clear that it hasn’t been followed,” David A. Super of Georgetown Law.
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."Treasury Order 150-10, Delegation—Responsibility for Internal Revenue Laws, U.S. Dep't of the Treasury (April 22, 1982), at treasury.gov The commissioner reports to the secretary of the treasury through the deputy secretary of the treasury.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
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.26 C.F.R. § 301.7805-1.
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."Treasury Order 107-03, Regulations Pertaining to the Internal Revenue Law, U.S. Dep't of the Treasury (Jan. 30, 1978), at treasury.gov
List of commissioners
The following lists commissioners of internal revenue, in chronological order:
ImageNameTerm startTerm end1George S. BoutwellJuly 17, 1862March 4, 1863ActingJoseph J. LewisMarch 5, 1863March 17, 18632March 18, 1863June 30, 18653William OrtonJuly 1, 1865October 31, 18654Edward A. RollinsNovember 1, 1865March 10, 18695Columbus DelanoMarch 11, 1869October 31, 1870ActingJohn Watkinson DouglassNovember 1, 1870January 2, 18716Alfred PleasontonJanuary 3, 1871August 8, 18717John Watkinson DouglassAugust 9, 1871May 14, 18758Daniel D. PrattMay 15, 1875August 1, 18769Green B. RaumAugust 2, 1876April 30, 1883ActingHenry C. Rogers May 1, 1883May 10, 1883ActingJohn Jay KnoxMay 11, 1883May 20, 188310Walter EvansMay 21, 1883March 19, 188511Joseph S. MillerMarch 20, 1885March 20, 188912John W. MasonMarch 21, 1889April 18, 189313Joseph S. MillerApril 19, 1893November 26, 189614William St. John FormanNovember 27, 1896December 31, 189715Nathan B. ScottJanuary 1, 1898February 28, 189916George W. WilsonMarch 1, 1899November 27, 1900ActingRobert Williams Jr. November 28, 1900December 19, 190017John W. Yerkes December 20, 1900April 30, 1907ActingHenry C. Rogers May 1, 1907June 4, 190718John G. CapersJune 5, 1907August 31, 190919Royal E. Cabell September 1, 1909April 27, 191320William H. Osborn April 28, 1913September 25, 191721Daniel Calhoun RoperSeptember 26, 1917March 31, 192022William M. Williams April 1, 1920April 11, 1921ActingMillard F. West April 12, 1921May 26, 192123David H. BlairMay 27, 1921May 31, 192924Robert H. Lucas June 1, 1929August 15, 1930ActingH. F. Mires August 16, 1930August 19, 193025David BurnetAugust 20, 1930May 15, 1933ActingPressly R. Baldridge May 16, 1933June 5, 193326Guy T. HelveringJune 6, 1933October 8, 194327Robert E. HanneganOctober 9, 1943January 22, 1944ActingHarold N. Graves January 23, 1944February 29, 194428Joseph D. Nunan Jr.March 1, 1944June 30, 194729George J. SchoenemanJuly 1, 1947July 31, 195130John B. Dunlap August 1, 1951November 18, 1952ActingJohn Stephens GrahamNovember 19, 1952January 19, 1953ActingJustin F. Winkle January 20, 1953February 3, 195331T. Coleman AndrewsFebruary 4, 1953October 31, 1955ActingO. Gordon Delk November 1, 1955December 4, 195532Russell C. HarringtonDecember 5, 1955September 30, 1958ActingO. Gordon Delk October 1, 1958November 4, 195833Dana LathamNovember 5, 1958January 20, 1961ActingCharles I. Fox January 21, 1961February 6, 196134Mortimer CaplinFebruary 7, 1961July 10, 1964ActingBernard M. Harding July 11, 1964January 24, 196535Sheldon S. CohenJanuary 25, 1965January 20, 1969ActingWilliam H. SmithJanuary 21, 1969March 31, 196936Randolph W. ThrowerApril 1, 1969June 22, 1971ActingHarold T. Swartz June 23, 1971August 5, 197137Johnnie Mac WaltersAugust 6, 1971April 30, 1973ActingRaymond F. Harless May 1, 1973May 25, 197338Donald C. AlexanderMay 25, 1973February 26, 1977ActingWilliam E. WilliamsFebruary 27, 1977May 4, 197739Jerome KurtzMay 5, 1977October 31, 1980ActingWilliam E. WilliamsNovember 1, 1980March 13, 198140Roscoe L. Egger Jr.March 14, 1981April 30, 1986ActingJames I. Owens May 1, 1986August 3, 198641Lawrence B. GibbsAugust 4, 1986March 4, 1989ActingMichael J. Murphy March 5, 1989July 4, 198942Fred T. Goldberg Jr.July 5, 1989February 2, 199243Shirley D. PetersonFebruary 3, 1992January 20, 1993ActingMichael P. Dolan January 21, 1993May 26, 199344Margaret Milner RichardsonMay 27, 1993May 31, 1997ActingMichael P. Dolan June 1, 1997November 12, 199745Charles O. RossottiNovember 13, 1997November 6, 2002ActingBob WenzelNovember 7, 2002April 30, 200346Mark W. EversonMay 1, 2003May 4, 2007ActingKevin M. Brown May 5, 2007September 9, 2007ActingLinda E. Stiff September 10, 2007March 24, 2008George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).47Douglas H. ShulmanMarch 24, 2008November 9, 2012ActingSteven T. MillerNovember 10, 2012May 22, 2013ActingDaniel WerfelMay 22, 2013December 23, 2013 48John KoskinenDecember 23, 2013November 12, 2017ActingDavid KautterNovember 13, 2017October 1, 201849Charles RettigOctober 1, 2018November 12, 2022ActingDoug O'DonnellNovember 13, 2022March 13, 202350Daniel WerfelMarch 13, 2023January 20, 2025ActingDoug O'DonnellJanuary 20, 2025February 28, 2025 ActingMelanie KrauseFebruary 28, 2025 April 16, 2025ActingGary ShapleyApril 16, 2025April 18, 2025ActingMichael FaulkenderApril 18, 2025June 16, 202551Billy LongJune 16, 2025August 8, 2025ActingScott BessentAugust 8, 2025March 6, 2026VacantMarch 6, 2026
References
External links
Internal Revenue Service Official website Internal Revenue Service in the Federal Register