| Commissioner of Internal Revenue | |
|---|---|
 Logo of the IRS | |
 | |
| 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 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]
- ^ See generally 26 U.S.C. § 7803.
- ^ 26 C.F.R. section 601.101(a).
- ^ Act of July 1, 1862, Ch. CXIX, 12 Stat. 432.
- ^ 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).
- ^ 26 U.S.C. § 7803.
- ^ "Werfel begins work as 50th IRS Commissioner". Internal Revenue Service. 2023-03-13. Retrieved 2023-03-16.