Current IRS Commissioner John Koskinen’s term ends November 13, which means that Deputy Commissioner Kirsten Wielobob will become the acting commissioner if the White House fails to name a successor.
Some have considered Koskinen’s tenure as the head of the agency controversial. He was sworn in following a political profiling scandal involving increased scrutiny of conservative-leaning 501(c)3 and 501(c)4 applications, which ultimately led to then-Acting Commissioner Steven T. Miller’s resignation. (Koskinen succeeded Daniel Werfel, who served as acting commissioner from May 22, 2013 to December 23, 2013 after Miller's resignation.) Back-up tapes containing potential evidence were erased under Koskinen’s watch, leading lawmakers to argue that he was involved in a cover up—some even going so far as to pass a resolution for impeachment.
In April, The Hill reported that Koskinen fully intended to finish his five-year term as IRS commissioner: “Where I come from, if you sign up for a commitment, you complete that commitment,” he said—despite repeated calls for his resignation from Republicans on Capitol Hill. Today, it would appear that he will complete his term; what’s not as clear is whether Koskinen’s replacement will be named before he cleans out his desk.
Since November 2016, Koskinen has urged the Trump administration to nominate a successor, stating that to do otherwise could present a gap in leadership at the agency. To date, no successor has been named.