What’s Next as Bessent Hits Acting IRS Chief Limit: Explained

Treasury Secretary Scott Bessent, who has been acting IRS commissioner since August, is setting up the IRS for potential legal risks the longer he stays in the spot temporarily.

Commissioner is one of two IRS positions requiring Senate confirmation, and both roles are being held by acting officials. Treasury Assistant Secretary for Tax Policy Ken Kies has been filling the vacant IRS chief counsel job. No one is nominated for either IRS role.

The 1998 Federal Vacancies Reform Act sets requirements for filling vacant positions that await presidential nomination and Senate confirmation. It generally sets a 210-day limit for ...