[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2436 Referred in House (RFH)]







110th CONGRESS
  1st Session
                                S. 2436


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 19, 2007

               Referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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.

            Passed the Senate December 19 (legislative day, December 
      18), 2007.

            Attest:

                                                NANCY ERICKSON,

                                                             Secretary.