Department of Justice Office of Legal Counsel December 4, 2007 (Term of the Commissioner of Internal Revenue)

Term of the Commissioner of Internal Revenue

Under 26 U.S.C. § 7803, the five-year term of the Commissioner of Internal Revenue runs from the

date of appointment and is not calculated from the expiration of his predecessor’s term.

December 4, 2007

MEMORANDUM OPINION FOR THE COUNSEL TO THE PRESIDENT

The term of the Commissioner of Internal Revenue is set by 26 U.S.C.