David J. Kautter was confirmed as the U.S. Department of the Treasury’s Assistant Secretary for Tax Policy on August 3, 2017. As the Assistant Secretary for Tax Policy, Kautter is responsible for developing and implementing federal tax policies and programs, reviewing regulations and rulings to administer the Internal Revenue Code, negotiating tax treaties, and providing economic and legal policy analysis for domestic and international tax policy decisions. He is also responsible for providing revenue estimates for the President's budget, fiscal policy decisions, and cash management decisions. Before Charles Rettig was confirmed as IRS Commissioner in 2018, Kautter served as Acting Commissioner of the IRS. Before joining the Department of the Treasury, Assistant Secretary Kautter was the Partner in Charge of RSM’s Washington National Tax practice. Prior to that, Mr. Kautter was the Managing Director and inaugural leader of the Kogod Tax Center at American University where he was also Executive in Residence in the Department of Accounting and Taxation at the Kogod School of Business. Before leading the Kogod Center, he was with Ernst & Young for over 30 years. Assistant Secretary Kautter holds a Juris Doctorate from Georgetown University Law School and a Bachelor of Business Administration (with high honors) from the University of Notre Dame.