On October 1, Charles Rettig began his term as 49th Commissioner
of the IRS. This gives the IRS a Commissioner for the first time in
approximately one year, since his predecessor John Koskinen, an
Obama appointee, stepped down in fall 2017. David Kautter, the
Treasury Department's assistant secretary for tax policy, had
been running the IRS in the interim.
Rettig's nomination has proceeded slowly throughout the
year: he was nominated on February 13, 2018; approved by the Senate
Finance Committee on July 19, 2018; and finally approved by the
full Senate on September 12, 2018.
In the past, Rettig has emphasized the IRS's role in
deterring taxpayers through audits. During his confirmation
hearings, Rettig pledged that the IRS would be "impartial and
non-biased."