Larry Gibbs, former Commissioner of the Internal Revenue Service (IRS), commented on the Taxpayer First Act, which recently became law and requires the Secretary of the Treasury to submit a written IRS reorganization plan to Congress by September 30, 2020. Giving the IRS more resources is the best way Congress could help the agency address some of its shortfalls, Gibbs said. "The IRS has been reorganized and reorganized to death," he said. "We really don't need that from the politicians."