Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Saturday, October 13, 2012

Change at the IRS

IRS 2Recently, the Commissioner of the IRS has decided to step down this coming November. On November 9, 2012, Commissioner Doug Shulman will leave his position on the last day of his term. Deputy Commissioner for Service and Enforcement Steven T. Miller, a 25-year veteran of the IRS, will replace the old commissioner.

For Miller, the period following his entry into the commissioner's position will be challenging. The new commissioner is entering in a period of uncertainty about the estate tax and will be the person that will lead the IRS in its implementation of the taxes created by Obamacare. In fact, Obamacare has 47 new provisions. Some of these provisions have already come into effect, and some of these provisions will come into effect in the next 18 months. This might become a problem because it might divert resources that the IRS would have used for other efforts and focus them on implementing the health care law taxes. Regardless of the difficulty, Commissioner Shulman stated that it has been his privilege to serve the American people in the capacity of the Commissioner of the IRS.

See Leroy Baker, Change At The Top For Embattled IRS, LowTax: Global Tax & Business Portal, Oct. 11, 2012.

Special thanks to Brian Cohan (Attorney at Law, Law Offices of Brian J. Cohan, P.C.) for bringing this article to my attention.


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