Commissioner of Internal Revenue
E15645
The Commissioner of Internal Revenue is the head of the U.S. Internal Revenue Service, responsible for overseeing federal tax administration and enforcement.
All labels observed (4)
| Label | Occurrences |
|---|---|
| Commissioner of Internal Revenue canonical | 20 |
| IRS Commissioner | 1 |
| respondent Commissioner of Internal Revenue | 1 |
| the Commissioner of Internal Revenue | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T101927 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Commissioner of Internal Revenue Context triple: [Internal Revenue Service, supervisedBy, Commissioner of Internal Revenue]
-
A.
Comptroller of the Treasury
The Comptroller of the Treasury was a senior U.S. federal financial officer responsible for overseeing government accounts, auditing public expenditures, and ensuring proper management of federal funds in the early Treasury Department.
-
B.
Treasury Inspector General for Tax Administration
The Treasury Inspector General for Tax Administration is an independent oversight office that audits, investigates, and promotes integrity and efficiency within the U.S. tax administration system, primarily focusing on the Internal Revenue Service (IRS).
-
C.
General Counsel of the Department of the Treasury
The General Counsel of the Department of the Treasury is the chief legal officer and primary legal advisor for the U.S. Department of the Treasury, overseeing all of its legal affairs and policies.
-
D.
Secretary of the Treasury
The Secretary of the Treasury is the U.S. government’s chief financial officer and principal economic advisor, overseeing federal finances, tax policy, and the management of public debt.
-
E.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Commissioner of Internal Revenue Target entity description: The Commissioner of Internal Revenue is the head of the U.S. Internal Revenue Service, responsible for overseeing federal tax administration and enforcement.
-
A.
Comptroller of the Treasury
The Comptroller of the Treasury was a senior U.S. federal financial officer responsible for overseeing government accounts, auditing public expenditures, and ensuring proper management of federal funds in the early Treasury Department.
-
B.
Treasury Inspector General for Tax Administration
The Treasury Inspector General for Tax Administration is an independent oversight office that audits, investigates, and promotes integrity and efficiency within the U.S. tax administration system, primarily focusing on the Internal Revenue Service (IRS).
-
C.
General Counsel of the Department of the Treasury
The General Counsel of the Department of the Treasury is the chief legal officer and primary legal advisor for the U.S. Department of the Treasury, overseeing all of its legal affairs and policies.
-
D.
Secretary of the Treasury
The Secretary of the Treasury is the U.S. government’s chief financial officer and principal economic advisor, overseeing federal finances, tax policy, and the management of public debt.
-
E.
Internal Revenue Service
The Internal Revenue Service is the U.S. federal agency responsible for administering and enforcing the nation’s tax laws and collecting federal taxes.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
government position
ⓘ
public office ⓘ |
| appliesToJurisdiction | United States federal tax system ⓘ |
| appointedBy | President of the United States ⓘ |
| associatedWith |
Internal Revenue Service Restructuring and Reform Act of 1998
ⓘ
United States tax policy ⓘ |
| confirmedBy | United States Senate ⓘ |
| country | United States of America ⓘ |
| createdBy | Act of Congress ⓘ |
| hasAuthorityOver |
IRS regulations implementation
ⓘ
Internal Revenue Service employees ⓘ |
| hasRank | chief executive of the Internal Revenue Service ⓘ |
| headOf | Internal Revenue Service ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
federal government of the United States
|
| legalBasis |
Internal Revenue Code
ⓘ
Title 26 of the United States Code ⓘ |
| memberOf | senior leadership of the United States Department of the Treasury ⓘ |
| nativeLabel | Commissioner of Internal Revenue self-link ⓘ |
| oversees |
tax compliance programs
ⓘ
tax enforcement programs ⓘ taxpayer services of the Internal Revenue Service ⓘ |
| partOf | United States Department of the Treasury ⓘ |
| positionEstablishedIn | 19th century ⓘ |
| positionHeldBy |
Charles Rettig
ⓘ
David A. Harris ⓘ Douglas Shulman ⓘ Fred T. Goldberg Jr. ⓘ Guy T. Helvering ⓘ Jerome Kurtz ⓘ John Koskinen ⓘ Mark W. Everson ⓘ Mortimer Caplin ⓘ |
| reportsTo | Secretary of the Treasury ⓘ |
| responsibleFor |
administration of federal tax laws
ⓘ
administration of the Internal Revenue Service budget ⓘ collection of federal taxes ⓘ coordination with other federal agencies on tax-related issues ⓘ development of IRS policies ⓘ enforcement of federal tax laws ⓘ implementation of tax legislation enacted by Congress ⓘ interpretation of federal tax regulations ⓘ issuing administrative guidance on tax matters ⓘ modernization of IRS systems ⓘ protection of taxpayer data ⓘ taxpayer rights protection ⓘ |
| seat | Washington, D.C. ⓘ |
| selectionProcess | presidential appointment with Senate confirmation ⓘ |
| termLength | 5 years ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Commissioner of Internal Revenue Description of subject: The Commissioner of Internal Revenue is the head of the U.S. Internal Revenue Service, responsible for overseeing federal tax administration and enforcement.
Referenced by (23)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
IRS Commissioner
subject surface form:
United States Tax Court
this entity surface form:
respondent Commissioner of Internal Revenue
this entity surface form:
the Commissioner of Internal Revenue