Scott Bessent, US treasury secretary, during a Senate Finance Committee hearing in Washington, DC, US, on Wednesday, June 3, 2026.
Eric Lee | Bloomberg | Getty Images
Treasury Secretary Scott Bessent said Wednesday that he is “performing the duties” of Internal Revenue Service commissioner, even as he insisted he is not the agency’s acting commissioner, during a heated Senate exchange over President Donald Trump settlement with the IRS.
Bessent, who had been the acting IRS commissioner since August, took over the commissioner duties in a little-noticed move two and a half months ago, the agency said in a post on its website March 13. The IRS said Bessent’s time as acting commissioner had “expired” but that he “retains the authority and responsibility to perform the functions and duties of vacant Treasury offices that are not filled on an acting basis.”
The distinction became central during questioning at a Senate Finance Commitee hearing from Sen. Catherine Cortez Masto, D-Nev. She pressed Bessent over his current authority at the tax agency and whether hundreds of thousands of other taxpayers whose information was leaked by a former IRS contractor would receive the same treatment Democrats say Trump, his family and his businesses received after the leak of their tax returns
“You are the acting IRS commissioner, correct?” Cortez Masto asked at the hearing on the Treasury Department budget.
“That is incorrect,” Bessent replied.
When Cortez Masto asked what his position was with the IRS, Bessent said, “My term expired,” but added that the IRS is a bureau within Treasury and that “when there is no commissioner, those duties flow up to me.”
Cortez Masto pushed back, asking whether that meant there was no commissioner and Bessent was acting commissioner.
“No, that’s incorrect,” Bessent said.
Asked again to clarify his role “for the purposes of public and transparency,” Bessent said: “I am performing the duties of the commissioner.”
The exchange came one day after acting Attorney General Todd Blanche told House lawmakers that the Justice Department would not operate a planned $1.8 billion anti-weaponization compensation fund created as part of Trump’s settlement with the IRS over the leak of his tax returns. But Blanche also said Trump, his family members and related business entities remain protected from tax audits and enforcement actions tied to tax returns filed before the settlement.
Cortez Masto asked Bessent whether roughly 400,000 other taxpayers whose information was leaked by former IRS contractor Charles Littlejohn would receive “the same immunity as President Trump and his family received.”
Bessent declined to answer directly, saying Treasury was represented by the Justice Department and that he was unable to provide additional details because of ongoing litigation.
“Treasury does not give any of that,” Bessent said. “We are represented by the Justice Department.”
Pressed again on whether the other taxpayers would receive the same treatment, Bessent said, “We will follow the instructions and the settlement.”
