Larry Gibbs, a former IRS Commissioner, commented on the impact of tax rules implemented by Mortimer Caplin, who served as IRS Commissioner from 1961 to 1964, and who recently passed away at the age of 103. The clarity of the new rules for business expenses, following bribery and corruption scandals in the 1940s and 1950s, meant IRS auditors didn't need to spend nearly as much time puzzling over the validity of expense claims, and the amounts of those claims decreased, Gibbs said.