Koskinen Appointment Is Expiring – Hip, Hip, Hooray!


IRS Commissioner John Koskinen’s term expires on Nov. 12, 2017. President Trump has as yet not appointed someone to Commissioner of Internal Revenue to replace him.

In a Treasury Department press release issued October 25, 2017, Secretary Mnuchin has announced that he intends to designate Assistant Secretary for Tax Policy David Kautter as Acting Commissioner of the Internal Revenue Service. He will officially begin that position on November 12th. He will continue to carry out his Assistant Secretary duties, including working on tax reform, while serving as Acting Commissioner. Deputy Commissioners Kirsten Wielobob and Jeff Tribiano will continue to run the day-to-day operations of the IRS, both reporting to David.

David Kautter was confirmed by the Senate on August 3, 2017 to the position of Assistant Secretary of the Treasury, Tax Policy. His background is impressive; Partner-in-Charge of the Washington National Tax practice for RSM; Managing Director of the Kogod Tax Center; Executive-in-Residence at the Kogod School of Business at American University; 30+ years at Ernst and Young, including serving as Director of National Tax for over 13 years; and having worked on Capitol Hill as Tax Legislative Counsel for former Senator John C. Danforth of Missouri. He is a high honors graduate of the University of Notre Dame and received his J.D. from Georgetown Law Center.


President Trump has mentioned eight regulations to revoke or revise within the IRS. His April 21, 2017 Executive Order expressly notes that IRS organization revisions are in order.

The Federal tax system should be simple, fair, efficient, and pro-growth.  The purposes of tax regulations should be to bring clarity to the already complex Internal Revenue Code (title 26, United States Code) and to provide useful guidance to taxpayers.

Addressing Tax Regulatory Burdens.  (a)  In furtherance of the policy described in section 1 of this order, the Secretary of the Treasury (Secretary) shall immediately review all significant tax regulations issued by the Department of the Treasury on or after January 1, 2016, and, in consultation with the Administrator of the Office of Information and Regulatory Affairs, Office of Management and Budget, identify in an interim report to the President all such regulations…


Given those directives, it is obvious that the person finally chosen by President Trump will have a very large task ahead of him in order to get everything accomplished. Of course some of that will only be decided after any tax reform has become law.

Without doubt Mnuchin and David Kautter have already been working on the Executive Order mandate. So Kautter and his assistants are the logical choices to continue as reorganization and fumigation of the IRS will need to be finalized at least before the 2018 tax dates arrive and hopefully a newly revised tax plan have been implemented.


I didn’t really know much about this position especially since realizing that the Secretary of Treasury plays such a role in both the appointment and purpose, so looked it up:

 26 U.S. Code § 7803 – Commissioner of Internal Revenue

(1) Appointment

(A) 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.

(D) Removal
The Commissioner may be removed at the will of the President.

(2) Duties: The Commissioner shall have such duties and powers as the Secretary may prescribe, including the power to—
(A) administer, manage, conduct, direct, and supervise the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party; and
(B) recommend to the President a candidate for appointment as Chief Counsel for the Internal Revenue Service when a vacancy occurs, and recommend to the President the removal of such Chief Counsel.
If the Secretary determines not to delegate a power specified in subparagraph (A) or (B), such determination may not take effect until 30 days after the Secretary notifies the Committees on Ways and Means, Government Reform and Oversight, and Appropriations of the House of Representatives and the Committees on Finance, Governmental Affairs, and Appropriations of the Senate.


It is obvious to me at least that the reason John Koskinen was not removed despite all of the concerns of the oversight committees and the recommendations of the internal audit group is that he was complicit in whatever schemes and purposes the Obama administration had cooked up to ruin our country, economy, and stop conservative efforts to object. His boss at the time Jack Lew should also have to stand beside him in a court of law especially since from the information above, Lew had far more control over the IRS than I realized.

I hope after his removal, that Koskinen and others finally get dragged kicking and screaming (love the image) into the courts for their illegal activities. If Sessions can’t or won’t prosecute then hopefully others underneath him will work on the case and present it for action along with anything else necessary to hold Obama, the Clintons, and his whole administration of crooks to account.

Given the past week’s push on long known but suppressed information, it FINALLY looks like something will get done. Assuming of course that the “moxy” can be found and the courts can be vetted to not be pro-Obama or Clinton but actually can be fair and constitutionally based.

No matter what, we should all be pushing back hard on congress and the President to bring every bit of this to trial so that we can finally see justice being done not just against the working class but the elites as well.


Not just a tag but a movement to save our country!


About Uriel

Retired educator and constitutionalist
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7 Responses to Koskinen Appointment Is Expiring – Hip, Hip, Hooray!

  1. Deserttek says:

    the irs is not needed.
    a sane tax plan can be administered by the treasury without armed agents and thousands of regulations
    a flat tax , the same rate for the same dollar for everybody, get rid of ALL credits, ALL incentives, and ALL ways to politically help one voter bloc over another
    individuals don’t get f**k’d for the family, the rich pay a fair share, and everybody has some skin in the game.
    the same for businesses

    • Uriel says:

      I agree mostly Deserttrek. At most a small group monitoring people not complying is probably needed. But certainly not what we see now. It might be one reason Trump hasn’t added an IRS appointee yet. We just have to see how this plays out I guess.

  2. GunnyG says:

    Charge the SOB with Perjury right after he gets the boot!

  3. whitetop says:

    The house made threats about impeaching Koskinen and then let it drop then made overtures for the president to fire him. Typical of Congress to absolve themselves of any responsibility leaving someone else to do their dirty work. Many were probably afraid of having the IRS audit their tax returns which most probably couldn’t stand up to public scrutiny. Another corrupt Obama admin employee who has enjoyed the trappings of high office for more that a year than he really was entitled to .

    • Uriel says:

      True Whitetop. It’s obvious no matter the bluff. To impeach him Before Obama left office first would have usurped the President’s authority to fire him and brought fire down on the ones who tried impeachment. After he left office we know the deep state was still operating strongly so even though Trump could have fired he has been distracted with a lot more issues and again they would have been jeopardized and instead waited out his term. Either way means there are a lot of scared congress members who have a lot to hide and worried about their own skins.

  4. bigbadblade says:

    There is a Dog Catcher ready to retire in a small town of Webb City, MO just three miles south of me. I am 155% positive the man can do a superior job over this POS Koskinen. Even if never shows up for work. Plus Jim leans high right.