22. Department of the Treasury · Minor · Needs Congress
Make seven senior IRS leadership positions presidential appointments
Printed page 699 22. Department of the Treasury
“At the very least, Congress should ensure that the Deputy Commissioner for Services and Enforcement, the Deputy Commissioner for Operations Support, the National Taxpayer Advocate, the Commissioner of the Wage and Investment Division, the Commissioner of the Large Business and International Division, the Commissioner of the Small Business Self-Employed Division, and the Commissioner of the Tax Exempt and Government Entities Division are presidential appointees.”
What has happened
- Not started
None of the seven positions was made a presidential appointment. Under 26 U.S.C. 7803 the Commissioner and the Chief Counsel remain the only Senate-confirmed IRS posts, and the nomination record for the 119th Congress carries only those two — William Long, confirmed Commissioner 2025-06-12, and two successive Chief Counsel nominations. No bill in the 119th Congress would convert the Deputy Commissioners, the National Taxpayer Advocate or the operating-division Commissioners into presidential appointments.
No action found yet. This entry is the starting point, not a finding.
Research log
What was searched, and what didn’t count as evidence
Research notes
Negative search recorded in docs/research/ch-22.md. The IRS moved the other way on the structure the Quote assumes: the two Deputy Commissioner posts were replaced in 2025 by a Chief Executive Officer and a set of chief-officer roles (see #1947), so four of the seven titles the Quote lists no longer exist as named.
Queries: nominations.ndjson for internal revenue; bills.ndjson titles for presidential appointee|Senate confirmation|Internal Revenue Service combinations; Federal Register full text.
- Action
- appoint
- Object
- senior IRS positions as presidential appointments
- ID
- 1946