I
105TH CONGRESS
1ST SESSION
H. R. 1224
To amend the Internal Revenue Code of 1986 to provide that the Commis-
sioner of Internal Revenue shall be nominated from individuals rec-
ommended by a selection panel and to provide a 6-year term for such
Commissioner.
IN THE HOUSE OF REPRESENTATIVES
MARCH 21, 1997
Mr. WOLF introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
that the Commissioner of Internal Revenue shall be nom-
inated from individuals recommended by a selection panel
and to provide a 6-year term for such Commissioner.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SELECTION PANEL TO RECOMMEND INDIVID-
UALS FOR COMMISSIONER OF INTERNAL
REVENUE.
(a) PRESIDENT TO NOMINATE NEW COMMISSIONER
FROM INDIVIDUALS RECOMMENDED BY SELECTION COM-
MISSION.—Subsection (a) of section 7802 of the Internal
Revenue Code of 1986 (relating to Commissioner of Inter-
nal Revenue; Assistant Commissioners; Taxpayer Advo-
cate) is amended by inserting ‘‘from individuals rec-
ommended by the Selection Commission under subsection
(e)’’ after ‘‘appointed by the President’’.
(b) SELECTION COMMISSION.—Section 7802 of such
Code is amended by adding at the end the following new
subsection:
‘‘(e) SELECTION OF COMMISSIONER OF INTERNAL
REVENUE.—
‘‘(1) IN GENERAL.—When a vacancy occurs (or
is expected to occur within 150 days) in the office
of Commissioner of Revenue, a Selection Commis-
sion is established to recommend individuals to the
President for appointment to the vacant office.
‘‘(2) SELECTION
COMMISSION.—The Selection
Commission shall be composed of 5 individuals (from
among individuals having contacts with the Internal
Revenue Service in a professional capacity) ap-
pointed by the following organizations as follows:
‘‘(A) A representative from the American
Institute of Certified Public Accountants who is
a certified public accountant.
‘‘(B) A representative from the American
Bar Association who is a member of the Tax
Division.
‘‘(C) A scientist from the National Acad-
emy of Scientists.
‘‘(D) An engineer from the Institute for
Electronic and Electrical Engineers.
‘‘(E) An economist from the American Ec-
onomics Association.
A vacancy in the Selection Commission shall be filled
not later than 14 days after the date of the creation
of the vacancy in the manner in which the original
appointment was made.
‘‘(3) MINIMUM NUMBER OF RECOMMENDED IN-
DIVIDUALS.—A Selection Commission shall rec-
ommend at least 3 individuals. The President may
request the Selection Commission to recommend ad-
ditional individuals.
‘‘(4) DEADLINE FOR RECOMMENDATIONS.—Ex-
cept for additional recommendations requested by
the President under paragraph (3), the Selection
Commission shall make its recommendations for
Commissioner of Internal Revenue not later than 60
days after the date such Commission is established.
‘‘(5) ADMINISTRATIVE PROVISIONS.—
‘‘(A) CHAIRPERSON.—The Chairperson of
the Selection Commission shall be elected by
the members. If not so elected within the 10-
day period beginning on the date the Selection
Commission first meets, the Chairperson shall
be appointed by the President.
‘‘(B) RATES OF PAY.—Members of the Se-
lection Commission shall be paid at a rate equal
to the daily equivalent of the minimum annual
rate of basic pay payable for level IV of the Ex-
ecutive Schedule (level III in the case of the
Chairman of the Selection Commission) for
each day (including travel time) during which
they are engaged in the actual performance of
duties vested in the Selection Commission.
‘‘(C) TRAVEL
EXPENSES.—Each member
of the Selection Commission shall receive travel
expenses, including per diem in lieu of subsist-
ence, in accordance with sections 5702 and
5703 of title 5, United States Code.
‘‘(D) STAFF.—The Selection Commission
shall appoint a Director who shall be paid at
the rate of basic pay payable for level IV of the
Executive Schedule. With the approval of the
Selection Commission, the Director may ap-
point and fix the pay of not more than 2 addi-
tional employees who shall be paid at a rate not
to exceed the rate of basic pay payable for level
IV of the Executive Schedule.
‘‘(E) APPLICABILITY
OF
CERTAIN
CIVIL
SERVICE LAWS.—The Director and staff of the
Selection Commission may be appointed without
regard to the provisions of title 5, United
States Code, governing appointments in the
competitive service, and may be paid without
regard to the provisions of chapter 51 and sub-
chapter III of chapter 53 of that title relating
to classification and General Schedule pay
rates.
‘‘(F) MEETINGS.—The meetings of the Se-
lection Commission shall be in executive session.
‘‘(G) MAILS.—The Selection Commission
may use the United States mails in the same
manner and under the same conditions as other
Federal agencies.
‘‘(6) TERMINATION.—The Selection Commis-
sion shall terminate at the close of the 7th day after
the date on which an individual recommended by the
Commission is sworn in as Commissioner of Internal
Revenue.’’
(c) TERM OF COMMISSIONER OF INTERNAL REVE-
NUE.—Subsection (a) of section 7802 of such Code is
amended by adding at the end the following new sentence:
‘‘The term of the Commissioner of Internal Revenue is
6 years.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act but the amendment made by subsection (c)
shall not apply to the individual holding the office of Com-
missioner of Internal Revenue on such date.
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