When headlines talk about an IRS firing or the IRS commissioner being fired or replaced, it’s easy to wonder what it means for your tax refund, your tax filing, or the upcoming filing season. The good news? The Internal Revenue Service is designed to keep running smoothly regardless of who holds the title of commissioner of the IRS, and leadership changes shouldn’t have much effect on your tax filing.
Below, we’ll break down what the commissioner of internal revenue actually does, why leadership changes happen, and (most importantly) what you, the taxpayer, can expect this tax season.
What does the IRS commissioner do?
The IRS commissioner serves as the top executive of the tax agency, and they are responsible for overseeing the country’s tax administration. This includes managing IRS employees, directing audits, and making sure the tax code and tax law are applied fairly.
A few important points about the role:
- The Internal Revenue Service commissioner is Senate-confirmed and usually serves a five-year term.
- The commissioner reports to the Treasury Secretary, who is part of the Treasury Department within the federal government.
- If the commissioner steps down or is removed, an acting head (or acting IRS commissioner) is appointed until a permanent replacement is chosen.
2025 IRS commissioner changes
In 2025, the IRS has already seen seven different people serve as commissioner or acting commissioner as of August. Here is a list of who has served as IRS commissioner (or acting head) from January through August 2025:
- Danny Werfel – Commissioner until Jan. 20, 2025 (started under President Biden and resigned at the start of the Trump administration).
- Douglas O’Donnell – Acting Commissioner, Jan. 20 to Feb. 28.
- Melanie Krause – Acting Commissioner, Feb. 28 to Apr. 16.
- Gary Shapley – Acting Commissioner, Apr. 16 to Apr. 18.
- Michael Faulkender – Acting Commissioner, Apr. 18 to Jun. 16.
- Billy Long – Confirmed Commissioner, Jun. 16 to Aug. 8.
- Scott Bessent – Acting Commissioner, since Aug. 8.
These rapid appointments of an IRS new commissioner can sound chaotic, but despite all the leadership changes, the tax agency’s core mission of processing tax returns, issuing refunds, and enforcing the tax code doesn’t change.
Why leadership changes happen
The White House can nominate a new IRS commissioner for a number of reasons. Sometimes it’s simply because a five-year term ends. Other times it reflects a shift in tax policy priorities, including things like IRS funding and tax enforcement. Republicans (GOP) and Democrats often clash over the IRS budget and how tax administration should work.
In 2025, so many leadership changes have understandably drawn extra attention. There have been a lot of headlines about the Trump federal employee layoffs and President Donald Trump’s removal of the most recent IRS commissioner, Billy Long. All the uncertainty has left some taxpayers wondering what this all means for their refunds, deductions, or tax filing deadlines.
But here’s the key takeaway: No matter who’s at the top, the federal government is structured so the Internal Revenue Service keeps running.
What this means for you
Despite so many IRS leadership changes, tax returns still get processed, income tax deadlines stay in place, and your tax credit eligibility remains the same. The IRS has thousands of professionals who keep the system moving, no matter who the IRS chief is.
So, while the headlines might sound dramatic, the IRS’s high leadership turnover shouldn’t affect your filing experience as a taxpayer. As always, tax season will arrive, the tax filing systems will stay online, and the IRS will continue working with the Treasury Department to ensure refunds are issued.
FAQs
The bottom line
The IRS may change leaders, whether it’s an acting head or another confirmed nominee, but this doesn’t typically affect individual taxpayers. Filing your income tax return, claiming a tax credit, or receiving your refund doesn’t depend on who the IRS commissioner is at that moment.
At TaxAct, we keep up with every change in tax policy, leadership, and tax law so you don’t have to. No matter what’s happening in Washington, you can trust that your tax filing with us will be accurate, secure, and on time.
This article is for informational purposes only and not legal or financial advice.
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