II Calendar No. 528 110th CONGRESS 1st Session S. 2436 IN THE SENATE OF THE UNITED STATES December 10, 2007 Mr. Baucus (for himself and Mr. Grassley) introduced the following bill; which was read the first time December 11, 2007 Read the second time and placed on the calendar A BILL To 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.

December 11, 2007 Read the second time and placed on the calendar