[United States Statutes at Large, Volume 121, 110th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

121 STAT. 2532

Public Law 110-176
110th Congress

An Act


 
To amend the Internal Revenue Code of 1986 to clarify the term of the
Commissioner of Internal Revenue. [NOTE: Jan. 4, 2008 -  [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 [NOTE: 26 USC 7803.  (relating to appointment)
is amended to read as follows:
``(1) Appointment.--
``(A) [NOTE: President.  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) [NOTE: 26 USC 7803 note.  Effective Date.--The amendment made
by this section shall apply as if included in the amendment made by
section

[[Page 2533]]
121 STAT. 2533

1102(a) of the Internal Revenue Service Restructuring and Reform Act of
1998.

Approved January 4, 2008.

LEGISLATIVE HISTORY--S. 2436:
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CONGRESSIONAL RECORD, Vol. 153 (2007):
Dec. 18, considered and passed Senate.
Dec. 19, considered and passed House.