AICPA Calls for Swift Confirmation of Rettig as IRS Commissioner

May 1, 2018

The Honorable Orrin Hatch, Chairman
United States Senate Committee on Finance
219 Dirksen Senate Office Building
Washington, D.C. 20510

The Honorable Ron Wyden, Ranking Member
United States Senate Committee on Finance
219 Dirksen Senate Office Building
Washington, D.C. 20510

Re: Nomination of Charles P. Rettig to be Commissioner of Internal Revenue

Dear Chairman Hatch and Ranking Member Wyden:

The tax administration world in general and the Internal Revenue Service in particular are faced with two daunting challenges today: (1) driving the immense and immediate guidance needs coming on the heels of the largest tax reform act in more than 30 years; and (2) ensuring a service-oriented, modernized tax administration system that earns the respect and appreciation of individuals, businesses, exempt organizations, as well as their advisers. The AICPA is committed to supporting its members and the tax system through these challenges. Because of our commitment, we support the nomination and expeditious confirmation of Charles P. Rettig as the Commissioner of Internal Revenue. We believe it is particularly critical, as the agency and the broader tax community face these challenges, that the IRS have a permanent leader in place as the profound need for the agency to achieve success in these areas will have an impact on the taxing system for years to come.

Mr. Rettig is highly qualified to lead the IRS, and ensure accountability both inside and outside of the organization. His contribution and approach to addressing the challenges of today's tax world would be particularly valuable at this critical time for tax administration. As a longtime tax practitioner deeply experienced in the full range of compliance challenges, Mr. Rettig is fully aware of the need for a balanced approach, and the need for the IRS to properly serve and protect the rights of taxpayers. This approach should lead to the pursuit of a fair, efficient and impartial enforcement of our tax laws.

The AICPA and our members have worked with Mr. Rettig in many venues, particularly in connection with bridging relationships in the practitioner community with the IRS, as a speaker, moderator and expert panelist at many of our tax conferences over the past 10 years. Indeed, he has been a leader in making sure that the practitioner community is appropriately knowledgeable in tax administration issues and in the proper interface between tax administrators and the tax practitioner community. He has exhibited extraordinary abilities to break down complex tax laws into administrable components thereby showing the way to practical compliance within both the letter and spirit of the law.

******

The AICPA is the world's largest member association representing the accounting profession, with more than 418,000 members in 143 countries and a history of serving the public interest since 1887. Our members advise clients on federal, state and international tax matters and prepare income and other tax returns for millions of Americans. Our members provide services to individuals, not-for-profit organizations, small and medium-sized businesses, as well as America's largest businesses.

We urge that the Committee approve his nomination at the earliest opportunity and welcome the opportunity to discuss Mr. Rettig or other tax administration issues further. Please feel free to contact me at (202) 434-9228 or edward.karl@aicpa-cima.com.

Respectfully Submitted,

Edward S. Karl, CPA, CGMA
AICPA Vice President — Taxation
AICPA
Washington, DC

cc:
Members of the Senate Committee on Finance