Executive Order 13051: Internal Revenue Service Management Board

President: Bill Clinton

Created an internal Treasury management board to oversee IRS operations, modernization, customer service, budgeting and performance.

Status: Revoked. Is Executive Order 13051 still in effect? No. Executive Order 13051 was revoked. See Federal Register record.

What does Executive Order 13051 do?

EO 13051 established a permanent, government-official IRS Management Board chaired by the Deputy Treasury Secretary. It was to review strategic plans, budgets, performance measures, modernization, procurement, personnel and customer service while leaving tax-policy and enforcement decisions with legally responsible officials. Congress then created a different nine-member IRS Oversight Board in the 1998 restructuring act. EO 13051 remains in the Code notes, but current governance rests principally on statute and Treasury practice.

Administration position: The board supplied management oversight; it could not direct the outcome of individual audits, investigations, collections or tax-law interpretations.
SignedJune 24, 1997
Original members20 listed categories
ChairDeputy Treasury Secretary

Before and after

Before the order

IRS modernization and management concerns lacked this formal senior interagency Treasury board.

After the order

The board coordinated internal oversight until Congress created a distinct statutory structure and Treasury practices evolved.

Who had to do what

Agency / officeActionTiming / position
IRS Management BoardReview plans, budgets and operationsHistorical or residual framework
Treasury SecretaryOversee IRS managementContinuing statutory authority
IRS CommissionerAdminister and enforce internal revenue lawsUnder statute

What happened next

EO 13051 created the management board.

The IRS Restructuring and Reform Act created the statutory IRS Oversight Board.

EO 13051 remained in the Code notes without express revocation.