N/A
• Oversees the IRS as it administers, manages, conducts, directs and supervises the execution and application of the internal revenue laws or related statutes, and the tax conventions to which the United States is a party
• Ensures that the organization and operation of the IRS allows it to carry out its mission
• Reviews and approves strategic plans of the IRS
• Reviews the operational functions of the IRS
• Provides the president with recommendations for candidates for IRS commissioner, and also advises the president on removal of the IRS commissioner
• Reviews the commissioner’s selection, evaluation and compensation of IRS senior executives who have program management responsibility over significant IRS functions
• Reviews and approves the commissioner’s plans for any major reorganization of the IRS
• Reviews and approves the budget request of the IRS prepared by the commissioner
• Ensures the proper treatment of taxpayers by IRS employees (26 U.S.C. § 7802)
• Provides experience, independence and stability to the IRS so it may move forward in a cogent, focused direction6
• Prepares and submits to Congress an annual report on the board’s responsibilities, and another on the progress of the IRS’ electronic tax administration7