Former Internal Revenue Service (IRS) Commissioner Larry Gibbs commented on the anticipated focus of Charles Rettig's confirmation hearing before the Senate Finance Committee to become the next IRS Commissioner. Rettig would start with knowledge about federal tax and the IRS, Gibbs said, adding that he believes Rettig can lead the IRS through "an increasingly demanding time." IRS representatives contending with Rettig in litigation have said he's been a "reasonable, fair, and honest person to deal with," and that he is able to see the "tax administration and Internal Revenue Service point of view," he said, pointing out that Rettig also served on the IRS Advisory Council, which is a learning experience for the nominee. "That gave him a much better idea of what was going on in the Internal Revenue Service," Gibbs said, as well as "who the key people were."