TKO

I write to bring to your immediate attention a serious structural constitutional defect at the Internal Revenue Service that is already affecting the country and threatens the foundational legitimacy of federal tax administration.

On October 6, 2025, Frank Bisignano was installed as “Chief Executive Officer” of the IRS. This position was never submitted to the Senate for confirmation, directly bypassing the statutory requirement under 26 U.S.C. § 7803(a) that the Commissioner of Internal Revenue be appointed by the President with the advice and consent of the Senate. This action violates the Appointments Clause of the United States Constitution (Art. II, § 2, cl. 2).

Mr. Bisignano continues to serve simultaneously as the Senate-confirmed Commissioner of the Social Security Administration, creating an unprecedented and highly problematic dual-hat structure. This gives a single unconfirmed “CEO” sweeping authority over the nation’s tax enforcement apparatus while having access to every American’s financial records, tax returns, and personal data.

The consequences are profound. IRS enforcement actions, audits, levies, liens, and collection efforts taken under this defective leadership are constitutionally suspect. This situation is illegal and creates a dangerous opening: because the IRS is currently being directed by an officer who has not received the constitutionally required Senate confirmation, there is now legitimate legal uncertainty regarding the validity and enforceability of many IRS actions nationwide. This uncertainty risks eroding voluntary compliance with the tax laws that our entire system depends upon.

This is not a minor administrative matter. If left unaddressed, it sets a precedent that could allow any federal agency to replace Senate-confirmed officers with unaccountable corporate-style “CEOs,” stripping the Senate of its vital constitutional role and weakening protections for all Americans.

I respectfully urge the Senate to take immediate action to restore constitutional order by demanding proper nomination and confirmation for any individual exercising Commissioner-level authority at the IRS, requiring separation of the conflicting IRS and SSA roles, and addressing the validity of actions taken under the current defective structure.