P.L. 110-176, A bill to amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue

• This item is from the 110th Congress (2007-2008) and is no longer current. Comments, voting, and wiki editing have been disabled, and the cost/savings estimate has been frozen.

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S. 2436 would amend the Internal Revenue Code of 1986 to clarify the term of the Commissioner of Internal Revenue.

Detailed Summary

<b>(This measure has not been amended since it was introduced. The summary of that version is repeated here.)</b>

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).

Status of the Legislation

Latest Major Action: 12/27/2007: Presented to President.

Points in Favor

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Points Against

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