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Encyclopedia > Commissioner of Internal Revenue

The Commissioner of Internal Revenue, or IRS Commissioner, is the head of the U.S. Internal Revenue Service. . The Internal Revenue Service (IRS) is the United States government agency that collects taxes and enforces the tax laws. ...


The current IRS Commissioner is Mark W. Everson.


  Results from FactBites:
 
COMMISSIONER OF INTERNAL REVENUE v. BANKS, 543 U.S. --- -- US Supreme Court Cases from Justia & Oyez (4138 words)
Commissioner, 345 F. 3d 373 (2003), the Court of Appeals for the Sixth Circuit held the contingent-fee portion of a litigation recovery is not included in the plaintiff's gross income.
Commissioner, 340 F. 3d 1074 (2003), the Court of Appeals for the Ninth Circuit held that the portion of the recovery paid to the attorney as a contingent fee is excluded from the plaintiff's gross income if state law gives the plaintiff's attorney a special property interest in the fee, but not otherwise.
Commissioner, 202 F. 3d 854 (2000), the court held the contingent-fee agreement was not an anticipatory assignment of Banks' income because the litigation recovery was not already earned, vested, or even relatively certain to be paid when the contingent-fee contract was made.
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