PUBLIC LAW 105-206-JULY 22, 1998 112 STAT. 697 (2) The table of sections for subchapter A of chapter 80 is amended by striking the item relating to section 7802 and inserting the following new item: "Sec. 7802. Internal Revenue Service Oversight Board.". (d) EFFECTIVE DATE. — (1) IN GENERAL.— The amendments made by this section shall take effect on the date of the enactment of this Act. (2) INITIAL NOMINATIONS TO INTERNAL REVENUE SERVICE OVERSIGHT BOARD. —The President shall submit the initial nominations under section 7802 of the Internal Revenue Code of 1986, as added by this section, to the Senate not later than 6 months after the date of the enactment of this Act. (3) EFFECT ON ACTIONS PRIOR TO APPOINTMENT OF OVER- '; SIGHT BOARD.— Nothing in this section shall be construed to invalidate the actions and authority of the Internal Revenue Service prior to the appointment of the members of the Internal Revenue Service Oversight Board. SEC. 1102. COMMISSIONER OF INTERNAL REVENUE; OTHER OFFICIALS. (a) IN GENERAL. —Section 7803 (relating to other personnel) is amended to read as follows: " SEC. 7803. COMMISSIONER OF INTERNAL REVENUE; OTHER OFFI- CIALS. " (a) COMMISSIONER OF INTERNAL REVENUE.— "(1) APPOINTMENT.— "(A) IN GENERAL. —There shall be in the Department of the Treasury a Commissioner of Internal Revenue who shall be appointed by the President, by and with the advice and consent of the Senate, to a 5-year term. Such appointment shall be made from individuals who, among other qualifications, have a demonstrated ability in management. " (B) VACANCY.— Any individual appointed to fill a vacancy in the position of Commissioner occurring before the expiration of the term for which such individual's predecessor was appointed shall be appointed only for the remainder of that term. "(C) REMOVAL. — The Commissioner may be removed at the will of the President. "(D) REAPPOINTMENT.—The Commissioner may be appointed to more than one 5-year term. "(2) DUTIES. —The Commissioner shall have such duties and powers as the Secretary may prescribe, including the power to— "(A) administer, manage, conduct, direct, and supervise the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party; and "(B) recommend to the President a candidate for appointment as Chief Counsel for the Internal Revenue Service when a vacancy occurs, and recommend to the President the removal of such Chief Counsel. If the Secretary determines not to delegate a power specified in subparagraph (A) or (B), such determination may not take effect until 30 days after the Secretary notifies the Committees on Ways and Means, Government Reform and Oversight, and Appropriations of the House of Representatives and the 26 USC 7802 note. President. Deadline. President.
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