One Hundred Tenth Congress of the United States of America
1st Session
Begun and held at the City of Washington on Thursday, the fourth day of January, two thousand and seven
S. 2436
AN ACT
To amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.
Clarification of term of the Commissioner of Internal Revenue
In general
Paragraph (1) of section 7803(a) of the Internal Revenue Code of 1986 (relating to appointment) is amended to read as follows:
Appointment
In general
There shall be in the Department of the Treasury a Commissioner of Internal Revenue who shall be appointed by the President, by and with the advice and consent of the Senate. Such appointment shall be made from individuals who, among other qualifications, have a demonstrated ability in management.
Term
The term of the Commissioner of Internal Revenue shall be a 5-year term, beginning with a term to commence on November 13, 1997. Each subsequent term shall begin on the day after the date on which the previous term expires.
Vacancy
Any individual appointed as Commissioner of Internal Revenue during a term as defined in subparagraph (B) shall be appointed for the remainder of that term.
Removal
The Commissioner may be removed at the will of the President.
Reappointment
The Commissioner may be appointed to serve more than one term.
.
Effective date
The amendment made by this section shall apply as if included in the amendment made by section 1102(a) of the Internal Revenue Service Restructuring and Reform Act of 1998.
Speaker of the House of Representatives
Vice President of the United States and President of the Senate