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 No. Executive Order 13051 was revoked.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.
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 / office | Action | Timing / position |
|---|---|---|
| IRS Management Board | Review plans, budgets and operations | Historical or residual framework |
| Treasury Secretary | Oversee IRS management | Continuing statutory authority |
| IRS Commissioner | Administer and enforce internal revenue laws | Under 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.
Legal and source detail
How it works legally
Sections 7801 and 7802 of the Internal Revenue Code govern Treasury authority and the statutory Oversight Board. The order expressly preserved legal responsibility for tax administration and individual cases.
Sources by type
If a source is unavailable, first check the cited publisher or another official repository. The cited publisher remains the authority.
Primary and official sources
Orders, laws, court records and official implementation material.
- GovInfo — EO 13051 (opens in a new tab) Order text
- IRS — oversight organizations (opens in a new tab) Official record
How we checked this
Last checked against the sources above on September 14, 2026. How we research →