Английская Википедия:Commissioner of Internal Revenue
Шаблон:Short description Шаблон:Infobox official post 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]
Current and past commissioners
The following lists Commissioners of Internal Revenue, in chronological order:[11]
| Image | Name | Term start | Term end |
|---|---|---|---|
| Файл:George S. Boutwell, the first Commissioner of Internal Revenue Service.jpg | George S. Boutwell | July 17, 1862 | March 4, 1863 |
| Файл:Joseph J Lewis BIR 1862.jpg | Joseph J. Lewis (Acting) | March 5, 1863 | March 17, 1863 |
| Joseph J. Lewis | March 18, 1863 | June 30, 1865 | |
| Файл:William Orton (Western Union President) (3x4a).jpg | William Orton | July 1, 1865 | October 31, 1865 |
| Файл:Edward A. Rollins BIR.png | Edward A. Rollins | November 1, 1865 | March 10, 1869 |
| Файл:Columbus Delano, Hon. of Ohio. Delegate to Republican National Convention at Chicago in 1860 (1).jpg | Columbus Delano | March 11, 1869 | October 31, 1870 |
| Файл:J. W. Douglass.png | John Watkinson Douglass (Acting) | November 1, 1870 | January 2, 1871 |
| Файл:General Alfred Pleasonton. Union Army. (9238303681) (cropped).jpg | Alfred Pleasonton | January 3, 1871 | August 8, 1871 |
| Файл:J. W. Douglass.png | John Watkinson Douglass | August 9, 1871 | May 14, 1875 |
| Файл:Daniel D. Pratt, Brady-Handy photo portrait, sitting (3x4a).jpg | Daniel D. Pratt | May 15, 1875 | August 1, 1876 |
| Файл:GBRaum (3x4a).jpg | Green B. Raum | August 2, 1876 | April 30, 1883 |
| Henry C. Rogers (Acting) | May 1, 1883 | May 10, 1883 | |
| Файл:John Jay Knox - Brady-Handy.jpg | John Jay Knox (Acting) | May 11, 1883 | May 20, 1883 |
| Файл:Walter-Evans.jpg | Walter Evans | May 21, 1883 | March 19, 1885 |
| Файл:Joseph S. Miller.png | Joseph S. Miller | March 20, 1885 | March 20, 1889 |
| John W. Mason | March 21, 1889 | April 18, 1893 | |
| Файл:Joseph S. Miller.png | Joseph S. Miller | April 19, 1893 | November 26, 1896 |
| Файл:William St. John Forman (Illinois Congressman).jpg | William St. John Forman | November 27, 1896 | December 31, 1897 |
| Файл:NathanBScott.jpg | 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 | |
| Файл:ROPER, DANIEL C. HONORABLE LCCN2016862513 (cropped).png | Daniel Calhoun Roper | September 26, 1917 | March 31, 1920 |
| William M. Williams | April 1, 1920 | April 11, 1921 | |
| Файл:Millard F. West, 2-20-22 LOC npcc.05808.jpg | Millard F. West (Acting) | April 12, 1921 | May 26, 1921 |
| Файл:BLAIR, DAVID H. LCCN2016862614.jpg | David H. Blair | May 27, 1921 | May 31, 1929 |
| Файл:LUCAS, ROBERT LCCN2016862615.jpg | 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 | |
| Файл:Guy T. Helvering (Kansas Congressman).jpg | Guy T. Helvering | June 6, 1933 | October 8, 1943 |
| Файл:Hannegan 2013-925 (1).jpg | 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 | |
| Файл:T. Coleman Andrews.jpg | 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 | |
| Файл:Dana Latham.jpg | Dana Latham | November 5, 1958 | January 20, 1961 |
| Charles I. Fox (Acting) | January 21, 1961 | February 6, 1961 | |
| Файл:Caplin,Mortimer-favorite.JPG | Mortimer Caplin | February 7, 1961 | July 10, 1964 |
| Bernard M. Harding (Acting) | July 11, 1964 | January 24, 1965 | |
| Файл:Sheldon Stanley Cohen (page 29 crop).jpg | 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) | December 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 | |
| Файл:MarkEverson.jpg | 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 | |
| Файл:Douglas Shulman.jpg | Douglas H. Shulman | March 24, 2008 | November 9, 2012 |
| Steven T. Miller (Acting) | November 10, 2012 | May 22, 2013 | |
| Файл:Daniel Werfel.jpg | Daniel Werfel (Acting) | May 22, 2013[14] | December 23, 2013 |
| Файл:Koskinen.jpg | John Koskinen | December 23, 2013 | November 9, 2017 |
| Файл:David Kautter official photo.jpg | David Kautter (Acting) | November 13, 2017 | October 1, 2018 |
| Файл:Chuck Rettig IRS official photo.jpg | Charles P. Rettig | October 1, 2018 | November 12, 2022 |
| Файл:Douglas O'Donnell, IRS Commissioner.png | Doug O'Donnell (Acting) | November 13, 2022 | March 13, 2023 |
| Файл:Danny Werfel, IRS Commissioner 2.jpg | Daniel Werfel | March 13, 2023 | present |
References
External links
Шаблон:US Treasury agencies Шаблон:Authority control
- ↑ See generally Шаблон:Usc.
- ↑ 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).
- ↑ Шаблон:Usc.
- ↑ Шаблон:Cite web
- ↑ Treasury Order 150-10, Delegation—Responsibility for Internal Revenue Laws, U.S. Dep't of the Treasury (April 22, 1982), at treasury.gov
- ↑ 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
- ↑ 26 C.F.R. § 301.7805-1.
- ↑ Treasury Order 107-03, Regulations Pertaining to the Internal Revenue Law, U.S. Dep't of the Treasury (Jan. 30, 1978), at treasury.gov
- ↑ Шаблон:Cite web
- ↑ George Jones, CCH News Staff, CCH 2007 TaxDay, Stiff Starts as Acting IRS Commissioner, Item #I.6 (Sept. 21, 2007).
- ↑ Official IRS Web Site, Acting Commissioner Linda E. Stiff Шаблон:Cite web (Mar. 24, 2008)
- ↑ President Obama Appoints Daniel Werfel as Acting Commissioner of Internal Revenue, May 16, 2013
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