One Hundred Tenth Congress of the United States of America1st SessionBegun and held at the City of Washington on Thursday, the fourth day of January, two thousand and sevenS. 2436IN THE SENATE OF THE UNITED STATESAN ACTTo amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.

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 RepresentativesVice President of the United States and President of the Senate