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The Commissioner of Internal Revenue (or IRS Commissioner) is the head of the Internal Revenue Service (IRS),〔See generally .〕 a bureau within the United States Department of the Treasury.〔26 C.F.R. section 601.101(a).〕 The office of Commissioner was created by Congress by the Revenue Act of 1862.〔''Act of July 1, 1862, Ch. CXIX, 12 Stat. 432''.〕 The Commissioner is appointed by the President, with the consent of the Senate, for a five-year term.〔.〕 ==Responsibilities== The Commissioner's duties include administering, managing, conducting, directing, and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising the President on the appointment and removal of a Chief Counsel of the IRS. Treasury Order 150-10 states in relevant part: "The Commissioner of Internal Revenue shall be responsible for the administration and enforcement of the Internal Revenue laws."〔(Treasury Order 150-10, ''Delegation--Responsibility for Internal Revenue Laws'', U.S. Dep't of the Treasury (April 22, 1982), at treasury.gov )〕 The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury.〔(Treasury Order 101-05, ''Reporting Relationships and Supervision of Officials, Offices and Bureaus, and Delegation of Certain Authority in the Department of the Treasury'', U.S. Dep't of the Treasury (Jan. 10, 2011), at treasury.gov )〕 One of the Commissioner's most important responsibilities with respect to the internal revenue laws involves prescribing Treasury Regulations administered by the IRS. The U.S. Treasury Regulations provide (in part): ::(a) Issuance. --The Commissioner, with the approval of the United States Secretary of the Treasury, or his delegate, shall prescribe all needful rules and all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.〔26 C.F.R. § 301.7805-1.〕 However, the General Counsel of the Department of the Treasury has "the authority to approve all regulations pertaining to the internal revenue laws, including the authority to ratify and approve, where necessary, any such regulations previously issued."〔(Treasury Order 107-03, ''Regulations Pertaining to the Internal Revenue Law'', U.S. Dep't of the Treasury (Jan. 30, 1978), at treasury.gov )〕 By law, the Commissioner is also part of the "Federal law enforcement community." On May 15, 2013, Acting Commissioner Stephen T. Miller announced his resignation for early June〔(【引用サイトリンク】title=Read the IRS acting commissioner's resignation letter )〕 after increased scrutiny of the IRS when media sources revealed that it targeted conservative groups such as the Tea Party (see IRS Tea Party investigation). Prior to the "IRS scandal," Stephen T. Miller planned to step down as the acting Commissioner in early June, 2013, and entirely retire from the IRS within 2 months.〔(Obama says he didn't 'know anything' about probe into IRS targeting ). Fox News (2013-05-16). Retrieved on 2013-07-19.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Commissioner of Internal Revenue」の詳細全文を読む スポンサード リンク
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