Larry Gibbs commented on the need for tax reform guidance from the Internal Revenue Service (IRS). It is "job one," for the agency, said Gibbs, who served as IRS commissioner during the country's last tax reform initiative in 1986. Withholding will be a particularly sensitive issue where guidance is badly needed—and one that could create political issues for the government, he said, adding, "if taxpayers are expecting a refund and they're frustrated, you could run into problems. If the IRS isn't careful, the government could be criticized. You've got a middle class that's been promised bigger take-home pay."