Marc Gerson is quoted regarding the legislative and budget challenges faced by the IRS as current Commissioner Douglas Shulman prepares to leave the post in November. "I would say that the current legislative picture creates a challenging environment for the IRS, setting aside the possible replacement of Commissioner Shulman," he said, adding, "The number and scope of tax provisions that have already expired or will expire at the end of year, including so many fundamental parts of the Code such as the rate structure and the alternative minimum tax, creates significant implementation and operational issues for the IRS as they consider preparation for 2013, including perhaps most importantly the tax filing season."

Gerson said the earliest these provisions now could be extended is the lame duck session of Congress after the presidential election. "This will result in the IRS needing to accelerate the development of revised guidance, forms and instructions, as well as dedicate significant resources to customer service in order to address the taxpayer confusion that inevitably results from the uncertain status of these provisions," he said. "Thus, the current legislative environment creates a challenging environment and then layering on the possible replacement of a commissioner as an addition will only increase that challenge."