Tax Notes, Senators Question Legality of IRS CEO Position:

Three Senate Democrats are asking Treasury Secretary Scott Bessent to explain the legal basis behind appointing Social Security Administration Commissioner Frank Bisignano as CEO of the tax collection agency.

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But in their letter, the senators argue that section 7803 requires Senate confirmation of anyone chosen to lead the IRS and that Bisignano’s dual responsibilities will lead to service shortcomings at both agencies. “This split role will only exacerbate the customer service crisis at the SSA, and the IRS needs a full-time Commissioner just months before the 2026 filing season,” they wrote.

Some observers have also questioned whether the CEO role adheres to the Constitution — which requires the Senate to approve appointments unless they’re “inferior officers.”

The letter from three Senate Democrats to Scott Bessent is here, and the letter from three Senate Democrats to Frank Bisignano is here.