David Kautter to be named acting IRS commissioner

By Alistair M. Nevius

The White House announced on Thursday that President Donald Trump will name David Kautter acting commissioner of the IRS. The designation will take effect Nov. 13. Currently Kautter is assistant secretary of the Treasury, Tax Policy, a post that he started in August.

Treasury announced that while he is serving as acting commissioner, Kautter will continue to carry out his duties as assistant secretary. The day-to-day operations of the IRS will continue to be overseen by deputy commissioners Kirsten Wielobob and Jeff Tribiano.

The IRS commissioner is “responsible for the administration and enforcement of the Internal Revenue laws” (Treasury Order 150-10 (4/22/82)).

In a prepared statement, Treasury Secretary Steven Mnuchin said Kautter “will provide important leadership while we wait to confirm a permanent commissioner.”

Kautter will replace John Koskinen, the current IRS commissioner, whose term expires on Nov. 12. Koskinen was confirmed as IRS commissioner in December 2013.

Before joining Treasury, Kautter was with EY and RSM US LLP, and he has taught at American University’s Kogod School of Business. He is a former editor of the Tax Adviser’s January Tax Clinic and a former member of the AICPA Tax Executive Committee. He earned a J.D. from the Georgetown University Law Center and a Bachelor of Business Administration from Notre Dame.

Alistair Nevius (Alistair.Nevius@aicpa-cima.com) is the JofA’s editor-in-chief, tax.

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