Commissioner of Internal Revenue
E15645
The Commissioner of Internal Revenue is the head of the U.S. Internal Revenue Service, responsible for overseeing federal tax administration and enforcement.
Observed surface forms (2)
| Surface form | Occurrences |
|---|---|
| IRS Commissioner | 1 |
| respondent Commissioner of Internal Revenue | 1 |
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
government position
ⓘ
public office ⓘ |
| appliesToJurisdiction | United States federal tax system ⓘ |
| appointedBy | President of the United States ⓘ |
| associatedWith |
Internal Revenue Service Restructuring and Reform Act of 1998
ⓘ
United States tax policy ⓘ |
| confirmedBy | United States Senate ⓘ |
| country | United States of America ⓘ |
| createdBy | Act of Congress ⓘ |
| hasAuthorityOver |
IRS regulations implementation
ⓘ
Internal Revenue Service employees ⓘ |
| hasRank | chief executive of the Internal Revenue Service ⓘ |
| headOf | Internal Revenue Service ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
federal government of the United States
|
| legalBasis |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| memberOf | senior leadership of the United States Department of the Treasury ⓘ |
| nativeLabel | Commissioner of Internal Revenue self-link ⓘ |
| oversees |
tax compliance programs
ⓘ
tax enforcement programs ⓘ taxpayer services of the Internal Revenue Service ⓘ |
| partOf | United States Department of the Treasury ⓘ |
| positionEstablishedIn | 19th century ⓘ |
| positionHeldBy |
Charles Rettig
ⓘ
David A. Harris ⓘ Douglas Shulman ⓘ Fred T. Goldberg Jr. ⓘ Guy T. Helvering ⓘ Jerome Kurtz ⓘ John Koskinen ⓘ Mark W. Everson ⓘ Mortimer Caplin ⓘ |
| reportsTo | Secretary of the Treasury ⓘ |
| responsibleFor |
administration of federal tax laws
ⓘ
administration of the Internal Revenue Service budget ⓘ collection of federal taxes ⓘ coordination with other federal agencies on tax-related issues ⓘ development of IRS policies ⓘ enforcement of federal tax laws ⓘ implementation of tax legislation enacted by Congress ⓘ interpretation of federal tax regulations ⓘ issuing administrative guidance on tax matters ⓘ modernization of IRS systems ⓘ protection of taxpayer data ⓘ taxpayer rights protection ⓘ |
| seat | Washington, D.C. ⓘ |
| selectionProcess | presidential appointment with Senate confirmation ⓘ |
| termLength | 5 years ⓘ |
Referenced by (9)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
United States Tax Court
this entity surface form:
respondent Commissioner of Internal Revenue
this entity surface form:
IRS Commissioner