Commissioner of Internal Revenue
On December 4, 2024, President-elect Donald Trump announced his intention to nominate Long to serve as the commissioner of the Internal Revenue Service. During his time in Congress, Long repeatedly sponsored bills to abolish the IRS. President Trump "described him as a 'people person' who was 'well respected on both sides of the aisle.'"
Long was an early and enthusiastic supporter of Donald Trump. Long's experience in the tax industry is less than a typical IRS commissioner, but his twelve years in the U.S. House of Representatives is the most of any IRS commissioner since at least 1900, commissioners typically coming from other federal bureaucratic posts or private practice. Long has previously called for abolishing the IRS, as well as replacing much of the tax code with a flat tax.
In January 2025, following his nomination to head the IRS, Long received nearly $137,000 in campaign contributions to his Senate campaign committee, which had raised less than $36,000 during the previous two years. Long then paid himself $130,000 in remuneration for the outstanding portion of a $250,000 loan he had made to his 2022 US Senate campaign. Watchdog groups noted the "highly unusual" nature of a failed candidate being given donations after being nominated to a position where he could influence government policy for those donors.
Republican senator Mike Crapo stated that he was looking forward to Long's ideas on the agency. The National Taxpayers Union, a conservative advocacy organization, praised President Trump's selection for Long to lead the agency in reform. Jason Smith, the House Ways and Means chairman, also praised Trump's choice to lead the tax-collection agency, stating that: "I couldn’t have picked anyone better."
However, some Democrats raised concern. Senator Ron Wyden of Oregon criticized President Trump for wanting to replace Danny Werfel, who later stepped down as commissioner on January 20, 2025, and Long's involvement with the scam-plagued Employee Retention Credit. House representative Don Beyer, who serves on the House Ways and Means Tax Subcommittee, echoed his support for Werfel to complete his term, and dismay at Long's lack of qualifications and previous efforts to eliminate the agency he was nominated to lead.
In March 2025, while Long's IRS nomination was pending in the Senate, he was appointed as a senior advisor in the Office of Personnel Management. In June, Talking Points Memo reported that Long was said by Senator Ron Wyden (Democrat of Oregon) to be earning $195,200, "which is the maximum salary for a federal worker in Washington D.C.," in this position, while Long's "internal OPM calendar . . . shows him averaging less than three items per week over the past three months".
Long was confirmed by the U.S. Senate on June 12, 2025, by a 53–44 vote. He was sworn in four days later on June 16, 2025.
On August 8, 2025, President Trump removed Long as IRS commissioner, less than two months after his confirmation. Treasury Secretary Scott Bessent became acting commissioner.
