Final answer:
The Commissioner of the IRS is appointed by the President of the United States and confirmed by the U.S. Senate. The President appoints a total of five commissioners, with a limit of three from the same political party and all must be free of financial interest in related businesses.
Step-by-step explanation:
The Commissioner of the Internal Revenue Service (IRS) is a key leadership position within the U.S. government agency responsible for tax collection and tax law enforcement. The appointment of the IRS Commissioner is conducted by the President of the United States, with the requirement that this appointment is then confirmed by the U.S. Senate. The President has the authority to appoint a total of five commissioners for the IRS, however, no more than three commissioners can be from the same political party, ensuring a level of bipartisan representation and oversight within the agency. Furthermore, it is essential for the IRS to operate without biases, which is why none of the commissioners can have a financial interest in any commission-related business.