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: Name Tenure Dates 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 11 months, 18 days 2/3/1992 — 1/20/1993 These commissioners served the longest terms, five years or more: Name Tenure Dates 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 and 4/19/1893 — 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
