[110th Congress Public Law 176]
[From the U.S. Government Printing Office]


[DOCID: f:publ176.110]

[[Page 121 STAT. 2532]]

Public Law 110-176
110th Congress

                                 An Act


 
 To amend the Internal Revenue Code of 1986 to clarify the term of the 
 Commissioner of Internal Revenue. <<NOTE: Jan. 4, 2008 -  [S. 2436]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. CLARIFICATION OF TERM OF THE COMMISSIONER OF INTERNAL 
                              REVENUE.

    (a) In General.--Paragraph (1) of section 7803(a) of the Internal 
Revenue Code of 1986 <<NOTE: 26 USC 7803.>>  (relating to appointment) 
is amended to read as follows:
            ``(1) Appointment.--
                    ``(A) <<NOTE: President.>>  In general.--There shall 
                be in the Department of the Treasury a Commissioner of 
                Internal Revenue who shall be appointed by the 
                President, by and with the advice and consent of the 
                Senate. Such appointment shall be made from individuals 
                who, among other qualifications, have a demonstrated 
                ability in management.
                    ``(B) Term.--The term of the Commissioner of 
                Internal Revenue shall be a 5-year term, beginning with 
                a term to commence on November 13, 1997. Each subsequent 
                term shall begin on the day after the date on which the 
                previous term expires.
                    ``(C) Vacancy.--Any individual appointed as 
                Commissioner of Internal Revenue during a term as 
                defined in subparagraph (B) shall be appointed for the 
                remainder of that term.
                    ``(D) Removal.--The Commissioner may be removed at 
                the will of the President.
                    ``(E) Reappointment.--The Commissioner may be 
                appointed to serve more than one term.''.

    (b) <<NOTE: 26 USC 7803 note.>>  Effective Date.--The amendment made 
by this section shall apply as if included in the amendment made by 
section

[[Page 121 STAT. 2533]]

1102(a) of the Internal Revenue Service Restructuring and Reform Act of 
1998.

    Approved January 4, 2008.

LEGISLATIVE HISTORY--S. 2436:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 153 (2007):
            Dec. 18, considered and passed Senate.
            Dec. 19, considered and passed House.

                                  <all>