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The office of Commissioner was created by Congress . See the '' Revenue Act Of 1862 '', formally cited as ''Act of July 1, 1862, Ch. CXIX, 12 Stat. 432''. 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. The Commissioner is appointed by the President, with the consent of the Senate, for a five year term. See . 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." By law the Commissioner is also part of the "Federal law enforcement community." See . One of the Commissioner's most important responsibilities with respect to the internal revenue laws involves prescribing Treasury Regulations administered by the IRS. Treasury Regulation section 301.7805-1 provides (in part): ::(a) Issuance. --The Commissioner, with the approval of the Secretary The Treasury Or His Delegate , shall prescribe all needful rules and regulations for the enforcement of the Revenue Code (except where this authority is expressly given by the Code to any person other than an officer or employee of the Treasury Department), including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. 26 C.F.R. ยง 301.7805-1. The first Commissioner was George S. Boutwell , who served in 1862 and 1863. A partial list of previous Commissioners (those serving since 1977) is as follows:
The current IRS Commissioner is Mark W. Everson , who began serving in 2003. REFERENCES
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