Commissioner of Internal Revenue

Commissioner of Internal Revenue
Logo of the Internal Revenue Service.svg
Logo of the IRS
Chuck Rettig IRS official photo.jpg
Incumbent
Charles P. Rettig

since October 1, 2018
United States Internal Revenue Service
StyleCommissioner
Reports toSecretary of the Treasury
SeatInternal Revenue Service Building
1111 Constitution Ave., NW
Washington, D.C.
AppointerThe President
with Senate advise 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 by 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, with the consent of the Senate, for a five-year term.[5]

The current commissioner is Charles P. Rettig.

  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.

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