Scott Bessent Says He Is 'Performing the Duties' of IRS Commissioner During Senate Hearing
Treasury Secretary Scott Bessent told members of the Senate Finance Committee on Wednesday that he is currently “performing the duties” of the IRS commissioner, even though the position remains vacant following President Donald Trump’s dismissal of former Rep. Billy Long, R-Mo., in August.
Scott Bessent tells senators he is performing IRS commissioner duties as the agency remains without a confirmed leader.
Greg Nash
Bessent had served as acting commissioner after Long’s departure. However, the 210-day period allowed under the Federal Vacancies Reform Act for acting service expired in March, and the Senate has not received a nomination for a permanent IRS commissioner.
The IRS previously addressed the situation in a March 13 news release, explaining that while Bessent’s term as acting commissioner had ended, “in accordance with the Federal Vacancies Reform Act, the Secretary retains the authority and responsibility to perform the functions and duties of vacant Treasury offices that are not filled on an acting basis.”
Questions about Bessent’s authority at the IRS arose during an exchange with Sen. Catherine Cortez Masto, D-Nev., at a hearing focused on the Treasury Department’s fiscal year 2027 budget.
Cortez Masto asked Bessent directly whether he was the acting IRS commissioner.
“You are the acting IRS commissioner, correct?” she asked.
“That is incorrect,” Bessent replied.
When pressed about his role within the agency, Bessent responded, “My term expired,” while noting that the IRS reports to the Treasury Department and that “when there is no commissioner, those duties flow up to me.”
Cortez Masto then sought clarification, asking whether the absence of a commissioner effectively made him the acting commissioner. Bessent again rejected that description.
“No, that's incorrect,” he said.
After another request for clarification, which Cortez Masto said was “for the purposes of public and transparency,” Bessent stated, “I am performing the duties of the commissioner.”
The discussion also turned to the fallout from the tax return leak involving former IRS contractor Charles Littlejohn. Cortez Masto questioned whether approximately 400,000 taxpayers affected by the leak would receive treatment similar to what Democrats say Trump, his family, and his businesses received following the disclosure of their tax information.
The exchange came one day after acting Attorney General Todd Blanche informed House lawmakers that the Department of Justice was abandoning a planned $1.776 billion “anti-weaponization” compensation fund that had been established as part of Trump’s settlement with the IRS in a $10 billion lawsuit connected to the leak.
Blanche also stated that Trump, his family members, and related business entities remain protected from tax audits and enforcement actions involving tax returns filed before the settlement.
Cortez Masto asked Bessent whether other taxpayers whose information was exposed by Littlejohn would receive “the same immunity as President Trump and his family received.”
Bessent declined to provide details, citing ongoing litigation and noting that the Department of Justice represents the Treasury Department in the matter.
When asked again whether those taxpayers would be treated similarly, Bessent responded, “We will follow the instructions and the settlement.”
Attention also shifted to Frank Bisignano, whom Bessent announced in October would become the IRS’s newly created chief executive officer. Bisignano, who also serves as commissioner of the Social Security Administration, was tasked with overseeing daily IRS operations and managing the agency.
Sen. Mike Crapo, R-Idaho, chairman of the committee, questioned Bessent about Bisignano’s role in approving the settlement that protected Trump, his family members, and related business entities from tax audits and enforcement actions tied to tax returns filed before the agreement.
Bessent again declined to discuss the matter in detail, saying, “This matter is still subject to ongoing litigation so I am unable to comment further on it.”
He added, “As with all department litigation, the Department of Treasury and the IRS were represented by the Justice Department, so any additional questions about the settlement or the fund should be addressed to the Justice Department and acting Attorney General Todd Blanche.”
