Former Internal Revenue Service (IRS) Commissioner Larry Gibbs was quoted regarding Charles Rettig, a tax fraud attorney who has spent more than 35 years in private practice, who was nominated by President Trump to lead the agency. In 2010 and 2011, Rettig chaired the IRS Advisory Council, a 35-member public body that advises the commissioner on tax policy and operations, after serving on it since 2008. Commissioners have been chosen more for their management experience in recent years than their experience with the finer points of tax law; former IRS Commissioner John Koskinen said the ideal candidate to manage the IRS would be the CEO of a major credit card company. "The truth is that no one person has a sufficient breadth and depth of expertise to be individually proficient in each of the growing numbers and wide variety of these IRS programs," said Gibbs. "For that reason, I do not believe it is a matter of 'tax law versus business management background.' Chuck Rettig's personality, skills, background, and experience qualify him to assume the position of the IRS Commissioner in these demanding times," he said. "On a day-to-day basis, the IRS Commissioner deals with only those legal issues that are highly important and that either have more than one or no good answer. I believe that background, knowledge and judgment about the tax law and the IRS will be keys to a successful tenure as IRS Commissioner today."