Senator Max Baucus (D-MT) has expressed continued concern over the actions of IRS Commissioner Mark W. Everson as he creates the team and shifts some of the organizational structure to help best run the Internal Revenue Service.

Sen. Baucus expressed initial concern in a letter to Commissioner Everson which was co-sponsored by Senate Finance Committee Chairman Charles Grassley a couple of weeks ago.

The letter addresses the fact that the IRS Review Board - which is to be consulted regarding major reorganization of the IRS according to the IRS Restructuring and Reform Act of 1998 - was not consulted in the "creation of two new Deputy Commissioner positions, elimination of the current Deputy Commissioner position, creation of a Chief of Staff position, and appointment of persons to each of those new positions as well as a new Chief Information Officer and Commissioners for Large and Mid-Size Business, Small Business/Self-Employed, and Wage and Investment Divisions."

Commissioner Everson responded by indicating he did not believe these changes amounted to "major reorganization" and therefore felt that the moves did not need Board approval.

Senator Baucus has indicated his ongoing concern that each time a new Commissioner is appointed to the IRS too many "deck chairs are rearranged," causing operational delays and lack of consistency. He has indicated he will continue to press the IRS commissioner to follow the procedures outlined.