In what can only be described as the ultimate plot twist, former Congressman Billy Long has officially taken the reins as the 51st Commissioner of the Internal Revenue Service—the very agency he spent over a decade trying to obliterate. Yes, you read that right. The man who once championed the idea of eradicating the IRS is now tasked with ensuring Americans pay their taxes to the same entity he once wanted to dismantle.

Long’s confirmation by a party-line Senate vote of 53-44 on June 12, 2025, represents the most fitting example of political theater since Caligula made his horse a consul. But unlike ancient Rome’s equine senator, Long brings a unique set of “qualifications” to the role: he’s a former auctioneer, radio talk show host, and someone who has made a lucrative post-congressional career out of promoting tax credits that either don’t exist or are riddled with fraud.

The Auctioneer’s Background: Going, Going, Gone

Billy Long’s journey to the IRS began at the Missouri Auction School, from which he graduated in 1979. For over three decades, he wielded his gavel as an auctioneer, earning titles like “Best Auctioneer in the Ozarks” and eventually landing in the National Auctioneers’ Association Hall of Fame. His auctioneering skills became legendary in Congress, where he famously used rapid-fire bid calling to drown out a protester during a House Energy and Commerce Committee hearing, leaving spectators in stitches and the protester speechless.

Long’s pre-political career also included stints as a talk radio host and real estate broker. Notably absent from his résumé: any significant experience in tax administration, policy, or law. His “tax expertise” appears to consist of a three-day certification as a “Certified Business and Tax Adviser”—a credential that Senator Elizabeth Warren noted requires less training than most restaurant management positions.

Congressional Career: Demolition Man

During his tenure in the House from 2011 to 2023, Long distinguished himself not for his tax policy expertise—he never served on the Ways and Means Committee—but for his unwavering commitment to dismantling the very agency he now leads. Long co-sponsored the Fair Tax Act multiple times, legislation that would have abolished income taxes and replaced them with a 23% national sales tax, a policy that tax experts uniformly describe as regressive and harmful to middle-class families.

Perhaps even more tellingly, Long sponsored the Tax Code Termination Act in 2015, which sought to eliminate the tax code entirely and replace it with what he called a “simple and fair system.” The fact that the man who wanted to terminate the tax code is now responsible for enforcing it would be comedy gold if it weren’t so consequential for 330 million Americans who depend on functioning tax collection.

Long also co-sponsored legislation to repeal the estate tax—because apparently, ensuring that billionaires can pass their fortunes to their children without contributing to the public coffers aligns perfectly with his vision of “fairness.”

Post-Congressional Entrepreneurship: The Fraud Whisperer

After leaving Congress in 2023, Long “quickly set out to make money,” as The New York Times diplomatically put it. His chosen path? Becoming a promoter of the Employee Retention Tax Credit (ERTC), a pandemic-era program that the IRS itself has described as a “magnet for fraud.”

Long’s approach to ERTC promotion was, shall we say, aggressive. He publicly claimed that “everybody qualifies” for the credit and instructed social media followers to “DM me to save 40% on your taxes.” He bragged about securing a $3 million refund for one client and encouraged businesses to question their accountants if they said the businesses didn’t qualify. An external auditor reviewing Long’s firm’s interpretation of ERTC eligibility said it “borders on absurdity.”

But Long’s entrepreneurial spirit didn’t stop there. He also earned income from promoting “tribal tax credits” that the Treasury Department has explicitly stated “do not exist.” When pressed about his role in promoting these non-existent credits during his confirmation hearing, Long’s answers were so evasive that Senator Catherine Cortez Masto noted he “repeatedly failed to provide clear answers.” It was reminiscent of a child saying “says you” or “I know you are but what am I”.

The Current State of Affairs: Dumpster Fire Management

Long assumes leadership of an agency in complete chaos. Since Trump took office in January 2025, the IRS has hemorrhaged staff at an unprecedented rate. The agency has lost more than 11,000 employees—11% of its workforce—through mass layoffs, forced resignations, and voluntary buyouts. Revenue agents, the specialists responsible for auditing high-income taxpayers and corporations, have been particularly hard hit, with 31% of these positions being eliminated.

The Trump administration, through Elon Musk’s Department of Government Efficiency (DOGE), has plans to cut the IRS workforce by as much as 40-50%. This would leave the agency with fewer employees than it had before the Biden administration’s effort to rebuild IRS capacity. Tax experts warn that these cuts could result in hundreds of billions of dollars in lost revenue as wealthy tax cheats escape scrutiny.

Let’s not forget the gutting of the IRS budget which will eliminate its ability to replace its antiquated system which are essential for providing taxpayer services.

Long becomes the sixth person to lead the IRS in 2025, following a parade of acting commissioners who either resigned in protest or were dismissed. His predecessors’ brief tenures were marked by scandals including agreements to share immigrant tax data with ICE and mishandling of sensitive taxpayer information by DOGE.

Opinions of the Taxpayer Advocate

The Taxpayer Advocate is an appointed position that resides outside of the IRS. The role is set up to protect taxpayer rights from IRS abuses and help them navigate the complex IRS inner working. The Taxpayer Advocate has not minced words regarding Long’s appointment. The Advocate warns that Long’s leadership could spell disaster for the IRS’s ability to enforce tax laws effectively. “Putting Billy Long in charge of the IRS is like putting a fox in charge of the henhouse,” the Advocate remarked. “His history of promoting fraudulent tax schemes and undermining the agency’s very existence should be cause for alarm for every taxpayer in the country.”

The Advocate further explained that Long’s tenure is likely to result in reduced enforcement against wealthy individuals and corporations, leaving ordinary taxpayers to shoulder a greater burden. “It’s a recipe for disaster,” they said. “With Long’s leadership, we can expect the IRS to become less effective, less fair, and less capable of collecting the revenue that funds essential public services.”

What This Means for Taxpayers: The Upside-Down World

For ordinary taxpayers, Long’s appointment represents a fundamental shift in how tax enforcement will operate. His background suggests a commissioner more interested in reducing the IRS’s effectiveness than enhancing it. Given his history of promoting fraudulent tax schemes and his philosophical opposition to the agency’s existence, taxpayers can expect:

• Reduced Enforcement: With Long’s blessing, wealthy individuals and corporations will likely face decreased audit rates as the agency’s enforcement capacity continues to diminish.
• Cultural Transformation: Long has promised to create a “new culture” at the IRS within his first 90 days. Given his background, this transformation will likely prioritize business-friendly policies over rigorous tax enforcement. His pledge to eliminate “stinking thinking” at the agency sounds more like corporate consulting jargon than serious tax administration.
• Modernization Rollback: The Trump administration has already cut $2 billion from IRS IT modernization efforts and eliminated the agency’s free online tax filing service. Under Long’s leadership, these cuts will likely continue.

The Irony Olympics: Gold Medal Performance

The appointment of Billy Long represents irony so pure it could be bottled and sold as a political science teaching aid. Consider the absurdity: a man who spent 12 years trying to eliminate an agency now leads it; someone who promoted fraudulent tax schemes now oversees tax enforcement; an auctioneer whose experience consists of shouting “going, going, gone” now manages a $13 billion budget and 90,000 employees.

Long’s famous auction chant during the congressional hearing—”We’re selling the cellphone there”—now takes on new meaning. Under his leadership, it might as well be “We’re selling tax enforcement there—going, going, gone!”

The fact that Long’s confirmation came despite court documents suggesting his involvement in a major bribery conspiracy and his documented promotion of non-existent tax credits shows just how thoroughly traditional vetting processes have been abandoned. The FBI’s background check was so inadequate that Senator Wyden accused it of being “either irresponsibly inadequate or a deliberate whitewash.”

The Long Game: What Comes Next

Long’s tenure will run through November 2027, giving him ample time to implement his vision of a diminished IRS. His promises of “transformational change” and “fairness and integrity” sound noble until you consider his definition of fairness apparently includes promoting fake tax credits and his integrity is demonstrated by accepting payments from companies peddling non-existent tax benefits.

The real winners in Long’s appointment are wealthy tax cheats and corporate tax avoiders who can now operate with even less fear of enforcement. The losers are ordinary taxpayers who will shoulder a greater burden as compliance becomes increasingly voluntary for the wealthy.

Perhaps most tellingly, Long’s appointment sends a clear message about the Trump administration’s priorities. When you want to destroy an agency, you don’t need to abolish it outright—sometimes you just need to put someone in charge who has spent their career trying to eliminate it.

In the grand tradition of appointing wolves to guard henhouses, Billy Long’s confirmation as IRS Commissioner represents the apotheosis of political cynicism. The auctioneer who once chanted about selling cellphones may end up selling out the entire American tax system. Going once, going twice, gone.

We’ll continue to monitor Mr. Long’s progress and see how the IRS performs in the coming year. It will be interesting at best.