Commissioner of Internal Revenue

The **Commissioner of Internal Revenue** (or **IRS Commissioner**) is the head of the Internal Revenue Service (IRS), an agency within the United States Department of the Treasury.

The office of Commissioner was created by Congress by the Revenue Act of 1862. Their job is to administer and supervise the execution and application of the internal revenue laws. The Commissioner is appointed by the President, with the consent of the Senate, for a five-year term.

## List of commissioners

The following lists commissioners of internal revenue, in chronological order:

||Image|Name|Term start|Term end||||
| --- | --- | --- | --- | --- | --- | --- | --- |
|1||George S. Boutwell|July 17, 1862|March 4, 1863||||
|Acting|rowspan=2 bgcolor="#ffffff"||rowspan=2 bgcolor="#ffffff"|Joseph J. Lewis|March 5, 1863|March 17, 1863||
|2|March 18, 1863|June 30, 1865||||||
|3||William Orton|July 1, 1865|October 31, 1865||||
|4||Edward A. Rollins|November 1, 1865|March 10, 1869||||
|5||Columbus Delano|March 11, 1869|October 31, 1870||||
|Acting||John Watkinson Douglass|November 1, 1870|January 2, 1871||||
|6||Alfred Pleasonton|January 3, 1871|August 8, 1871||||
|7||John Watkinson Douglass|August 9, 1871|May 14, 1875||||
|8||Daniel D. Pratt|May 15, 1875|August 1, 1876||||
|9||Green B. Raum|August 2, 1876|April 30, 1883||||
|Acting||Henry C. Rogers|May 1, 1883|May 10, 1883||||
|Acting||John Jay Knox|May 11, 1883|May 20, 1883||||
|10||Walter Evans|May 21, 1883|March 19, 1885||||
|11||Joseph S. Miller|March 20, 1885|March 20, 1889||||
|12||John W. Mason|March 21, 1889|April 18, 1893||||
|13||Joseph S. Miller|April 19, 1893|November 26, 1896||||
|14||William St. John Forman|November 27, 1896|December 31, 1897||||
|15||Nathan B. Scott|January 1, 1898|February 28, 1899||||
|16||George W. Wilson|March 1, 1899|November 27, 1900||||
|Acting||Robert Williams Jr.|November 28, 1900|December 19, 1900||||
|17||John W. Yerkes|December 20, 1900|April 30, 1907||||
|Acting||Henry C. Rogers|May 1, 1907|June 4, 1907||||
|18||John G. Capers|June 5, 1907|August 31, 1909||||
|19||Royal E. Cabell|September 1, 1909|April 27, 1913||||
|20||William H. Osborn|April 28, 1913|September 25, 1917||||
|21||Daniel Calhoun Roper|September 26, 1917|March 31, 1920||||
|22||William M. Williams|April 1, 1920|April 11, 1921||||
|Acting||Millard F. West|April 12, 1921|May 26, 1921||||
|23||David H. Blair|May 27, 1921|May 31, 1929||||
|24||Robert H. Lucas|June 1, 1929|August 15, 1930||||
|Acting||H. F. Mires|August 16, 1930|August 19, 1930||||
|25||David Burnet|August 20, 1930|May 15, 1933||||
|Acting||Pressly R. Baldridge|May 16, 1933|June 5, 1933||||
|26|||Guy T. Helvering|June 6, 1933|October 8, 1943|||
|27||Robert E. Hannegan|October 9, 1943|January 22, 1944||||
|Acting||Harold N. Graves|January 23, 1944|February 29, 1944||||
|28||Joseph D. Nunan Jr.|March 1, 1944|June 30, 1947||||
|29||George J. Schoeneman|July 1, 1947|July 31, 1951||||
|30||John B. Dunlap|August 1, 1951|November 18, 1952||||
|Acting||John Stephens Graham|November 19, 1952|January 19, 1953||||
|Acting||Justin F. Winkle|January 20, 1953|February 3, 1953||||
|31||T. Coleman Andrews|February 4, 1953|October 31, 1955||||
|Acting||O. Gordon Delk|November 1, 1955|December 4, 1955||||
|32||Russell C. Harrington|December 5, 1955|September 30, 1958||||
|Acting||O. Gordon Delk|October 1, 1958|November 4, 1958||||
|33||Dana Latham|November 5, 1958|January 20, 1961||||
|Acting||Charles I. Fox|January 21, 1961|February 6, 1961||||
|34||Mortimer Caplin|February 7, 1961|July 10, 1964||||
|Acting||Bernard M. Harding|July 11, 1964|January 24, 1965||||
|35||Sheldon S. Cohen|January 25, 1965|January 20, 1969||||
|Acting||William H. Smith|January 21, 1969|March 31, 1969||||
|36||Randolph W. Thrower|April 1, 1969|June 22, 1971||||
|Acting||Harold T. Swartz|June 23, 1971|August 5, 1971||||
|37||Johnnie Mac Walters|August 6, 1971|April 30, 1973||||
|Acting||Raymond F. Harless|May 1, 1973|May 25, 1973||||
|38||Donald C. Alexander|May 25, 1973|February 26, 1977||||
|Acting||William E. Williams|February 27, 1977|May 4, 1977||||
|39||Jerome Kurtz|May 5, 1977|October 31, 1980||||
|Acting||William E. Williams|November 1, 1980|March 13, 1981||||
|40||Roscoe L. Egger Jr.|March 14, 1981|April 30, 1986||||
|Acting||James I. Owens|May 1, 1986|August 3, 1986||||
|41||Lawrence B. Gibbs|August 4, 1986|March 4, 1989||||
|Acting||Michael J. Murphy|March 5, 1989|July 4, 1989||||
|42||Fred T. Goldberg Jr.|July 5, 1989|February 2, 1992||||
|43||Shirley D. Peterson|February 3, 1992|January 20, 1993||||
|Acting||Michael P. Dolan|January 21, 1993|May 26, 1993||||
|44||Margaret Milner Richardson|May 27, 1993|May 31, 1997||||
|Acting||Michael P. Dolan|June 1, 1997|November 12, 1997||||
|45||Charles O. Rossotti|November 13, 1997|November 6, 2002||||
|Acting||Bob Wenzel|November 7, 2002|April 30, 2003||||
|46||Mark W. Everson|May 1, 2003|May 4, 2007||||
|Acting||Kevin M. Brown|May 5, 2007|September 9, 2007||||
|Acting||Linda E. Stiff|September 10, 2007|March 24, 2008||||
|47||Douglas H. Shulman|March 24, 2008|November 9, 2012||||
|Acting||Steven T. Miller|November 10, 2012|May 22, 2013||||
|Acting||Daniel Werfel|May 22, 2013|December 23, 2013||||
|48||John Koskinen|December 23, 2013|November 12, 2017||||
|Acting||David Kautter|November 13, 2017|October 1, 2018||||
|49||Charles P. Rettig|October 1, 2018|November 12, 2022||||
|Acting||Doug O'Donnell|November 13, 2022|March 13, 2023||||
|50||Daniel Werfel|March 13, 2023|January 20, 2025||||
|Acting||Doug O'Donnell|January 20, 2025|February 28, 2025||||
|Acting||Melanie Krause|February 28, 2025|April 16, 2025||||
|Acting||Gary Shapley|April 16, 2025|April 18, 2025||||
|Acting||Michael Faulkender|April 18, 2025|June 16, 2025||||
|51||Billy Long|June 16, 2025|August 8, 2025||||
|Acting||Scott Bessent|August 8, 2025|present||||

## Infobox (official post)

- **post**: Commissioner
- **body**: Internal Revenue
- **insignia**: Logo of the Internal Revenue Service.svg
- **insigniacaption**: Logo of the IRS
- **image**: Official portrait of Treasury Secretary Scott Bessent.jpg
- **incumbent**: Scott Bessent
- **acting**: yes
- **incumbentsince**: August 8, 2025
- **department**: United States Internal Revenue Service
- **style**: Commissioner
- **reports to**: United States Secretary of the Treasury, Secretary of the Treasury
- **seat**: Internal Revenue Service Building
1111 Constitution Avenue, Constitution Ave., NW
Washington, D.C.
- **appointer**: President of the United States
- **appointer qualified**: with United States Senate, Senate advice and consent
- **termlength**: 5 years
- **formation**: 1862
- **first**: George S. Boutwell