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United States · Law · S

S. 2436 (110th)

A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.

enactedUnited States· United States Congress· EN

Introduced

10 December 2007

Last action

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Status

Became Public Law No: 110-176.

Sponsors

—

Subjects

Discovery layer

Source updated

7 April 2025

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Summary

Amends Internal Revenue Code provisions relating to the term of the Commissioner of Internal Revenue to: (1) provide that the five-year terms for Commissioners began with the term that commenced on November 13, 1997; (2) require subsequent terms to begin on the day after the previous term expires; and (3) permit individuals appointed to complete the unexpired term of a Commissioner to be reappointed to subsequent five-year terms. Makes such amendments effective as of the enactment of the Internal Revenue Service Restructuring Reform Act of 1998 (i.e., July 22, 1998).

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Documents

12 official files

Enrolled Bill (text)

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Sources

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