Trump is continuing to ignore the fact that some appointees serve for a set term, to insulate them from politics. Trump does not want his appointees to be insulated from his control. The current IRS commissioner’s term expires in 2027 but Trump announced his replacement today.

The same thing happened with the FBI. The incumbent, Christopher Wray, was appointed by Trump in 2017 to replace James Comey, who was fired by Trump. Wray is supposed to serve ten years but Trump has announced his choice, which suggests that he intends to fire Wray.

Trump’s choice for IRS Commissioner is Billy Long, a former Congressman from Missouri who never served on the tax-writing committee.

The New York Times reported:

President-elect Donald J. Trump said on Wednesday that he would nominate Billy Long, formerly a Republican congressman representing Missouri, to lead the Internal Revenue Service, effectively pledging to fire the tax collector’s current leader, a Biden appointee.

Mr. Trump’s choice, announced on his social media website, would shake up the I.R.S. at a pivotal moment. The Biden administration has poured billions of dollars into modernizing the agency and beefing up its tax collection efforts in an effort to improve customer service and crack down on tax cheats.

In 2022, President Biden chose Daniel Werfel, a former management consultant and civil servant who had worked in both Democratic and Republican administrations, to lead the overhaul of the I.R.S. His term was set to last until 2027.

Republicans have deeply opposed the Biden administration’s vision for the tax agency, which included providing roughly $80 billion in supplemental funding to the I.R.S. over a decade. G.O.P. lawmakers successfully pushed to cancel $20 billion of that money, and are eyeing further cuts. The I.R.S. is unpopular with the public, and Republicans have long attacked it as invasive and inept.

Additional funding for the I.R.S. helps raise the money for the government by more effectively enforcing tax laws and requiring Americans to pay the taxes they owe, according to budget experts.

Mr. Long, a former auctioneer, did not serve on the House tax-writing committee during his time in Congress. But he did put his auctioneering skills to use while in Washington….

Presidents do not typically select new I.R.S. commissioners when they come into office, and the Senate will have to confirm Mr. Long. President Biden waited for the term of Mr. Trump’s first choice to lead the tax agency, Charles P. Rettig, to end before selecting Mr. Werfel.