On Feb. 8, President Donald Trump signaled his intention to nominate
Charles “Chuck” Rettig to be the next commissioner of the IRS. If confirmed by the Senate Finance Committee, Rettig, a California tax controversy attorney, would be the first tax practitioner to be IRS commissioner in more than 20 years.
Rettig would succeed John Koskinen, whose term ended in November 2017. David Kautter, the assistant secretary of the Treasury for Tax Policy, has been acting IRS commissioner since then. Trump has not yet signaled any intention to nominate an IRS chief counsel. In terms of tax administration and tax policy, the Treasury assistant secretary, IRS commissioner, and IRS chief counsel are the only ones to require Senate confirmation.
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