[Congressional Record (Bound Edition), Volume 153 (2007), Part 27]
[House]
[Page 36275]
[From the U.S. Government Publishing Office, www.gpo.gov]




     CLARIFICATION OF TERM OF THE COMMISSIONER OF INTERNAL REVENUE

  Mrs. McCARTHY of New York. Madam Speaker, I ask unanimous consent to 
take from the Speaker's table the Senate bill (S. 2436) to amend the 
Internal Revenue Code of 1986 to clarify the term of the Commissioner 
of Internal Revenue, and ask for its immediate consideration in the 
House.
  The Clerk read the title of the Senate bill.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from New York?
  There was no objection.
  The Clerk read the Senate bill, as follows:

                                S. 2436

       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.

  The Senate bill was ordered to be read a third time, was read the 
third time, and passed, and a motion to reconsider was laid on the 
table.

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