[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2436 Enrolled Bill (ENR)]

:\SENENR\s2436--enr.xml [file 1 of 1]

        S.2436

                       One Hundred Tenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Thursday,
            the fourth day of January, two thousand and seven


                                 An Act


 
 To amend the Internal Revenue Code of 1986 to clarify the term of the 
                    Commissioner of Internal Revenue.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. CLARIFICATION OF TERM OF THE COMMISSIONER OF INTERNAL 
REVENUE.
    (a) In General.--Paragraph (1) of section 7803(a) of the Internal 
Revenue Code of 1986 (relating to appointment) is amended to read as 
follows:
        ``(1) Appointment.--
            ``(A) 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.
            ``(B) 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.
            ``(C) 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.
            ``(D) Removal.--The Commissioner may be removed at the will 
        of the President.
            ``(E) Reappointment.--The Commissioner may be appointed to 
        serve more than one term.''.
    (b) 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.