The office of Commissioner of Internal Revenue was created by an Act of Congress on July 1, 1862. The Commissioner is appointed by the President with the advice and consent of the Senate. With no set tenure, Commissioners served as long as they and the President chose. The IRS Restructuring and Reform Act of 1998 amended Code section 7803 to set a five-year term of office. The first such term was applied to the Commissioner serving when this Act became law, Charles Rossotti, beginning with the date of his appointment. He served the full five years, from November 1997 to November 2002.
Not counting those who served as Acting Commissioner between permanent appointees, these Commissioners served the shortest times in office, less than one year:
| Robert E. Hannegan | 3 months, 14 days | 10/9/1943 — 1/22/1944 |
| William Orton | 4 months | 7/1/1865 — 10/31/1865 |
| Alfred Pleasonton | 7 months, 6 days | 1/3/1871 — 8/8/1871 |
| George S. Boutwell | 7 months, 16 days | 7/17/1862 — 3/4/1863 |
| Shirley D. Peterson | 11months, 18 days | 2/3/1992 — 1/20/1993 |
These Commissioners served the longest terms, five years or more:
Guy T. Helvering | 10 years, 4 months | 6/6/1933 — 10/8/1943 |
| David H. Blair | 8 years | 5/27/1921 — 5/31/1929 |
| Joseph S. Miller | 7 years, 7 months | 3/20/1885 — 3/20/1889 and4/19/1893 — 11/26/1896 |
| Green B. Raum | 6 years, 9 months | 8/2/1876 — 4/30/1883 |
| John W. Yerkes | 6 years, 4 months | 12/20/1900 — 4/30/1907 |
| Roscoe L. Egger, Jr. | 5 years, 1 month | 3/14/1981 — 4/30/1986 |
| Charles O. Rossotti | 5 years | 11/13/1997 — 11/12/2002 |
Page Last Reviewed or Updated: 14-Mar-2013