Former Internal Revenue Service (IRS) Commissioner Larry Gibbs, who led the agency during the last tax overhaul in 1986, commented on the government's next steps to implement changes to the tax code. The IRS has faced both budget and staffing cuts over the past several years. I fully expected the IRS and Treasury to cope with the technical steps to bring the law into operation, Gibbs said, adding that the problem for a cash-constrained IRS would be on the compliance and enforcement side.