Lawrence Gibbs, former Internal Revenue Service (IRS) Commissioner, responds to questions about the role of, the vetting process for, and defining success around the position of IRS Commissioner in Bloomberg Law, given that current Commissioner Charles P. Rettig's term is set to expire on November 2, 2022. Gibbs, who was Commissioner from 1986 to 1989, explained that even then, confirmation could be political. Despite the nomination coming from then-President Ronald Reagan, a Republican senator immediately put a hold on any vote to confirm Gibbs unless he agreed to revoke an IRS Revenue Ruling holding that abortion expenses were deductible. Gibbs initially declined, but eventually agreed to reconsider. The senator lifted the hold and Gibbs was confirmed. Afterward, Gibbs wrote the senator to explain that because of Roe v. Wade, he couldn't revoke the Revenue Ruling. Gibbs stressed that acting in a bipartisan manner is a must for any Commissioner and that it is critical to manage expectations. Gibbs chose to adopt a limited program of goals, which included implementing the 1986 Tax Reform Act, preventing a reoccurrence of the 1985 filing season problems, and restoring the public's confidence in the agency. Sticking to these objectives and handling the day-to-day demands were the most difficult challenges of the job. But achieving those goals tops the list of what Gibbs is most proud of from his tenure as Commissioner. And with additional funding on the way as a result of the Inflation Reduction Act, Gibbs said that the new Commissioner should focus on how to best allocate and use the money to improve dealing with the public, the other IRS stakeholders, and non-compliant taxpayers.