David Kautter

{{short description|American lawyer}}

{{BLP sources|date=June 2023}}

{{Use mdy dates|date=November 2017}}

{{Infobox officeholder

|name = David Kautter

|image = David Kautter official photo.jpg

|office = Acting Commissioner of Internal Revenue

|president = Donald Trump

|term_start = November 13, 2017

|term_end = September 30, 2018

|predecessor = John Koskinen

|successor = Charles P. Rettig

|office2 = Assistant Secretary of the Treasury for Tax Policy

|president2 = Donald Trump

|term_start2 = September 25, 2017

|term_end2 = January 20, 2021

|predecessor2 = Mark Mazur

|successor2 = Mark Mazur (Acting)

|birth_date =

|birth_place =

|death_date =

|death_place =

|education = University of Notre Dame (BA)
Georgetown University (JD)

}}

David Kautter is an American lawyer and tax policy advisor who served as Assistant Secretary of the United States Treasury for Tax Policy. Prior to assuming his prior role of Assistant Secretary, he was a partner at accounting firm RSM International. Kautter was previously the managing director of the Kogod Tax Center and executive-in-residence at the Kogod School of Business at American University. He was a partner at Ernst & Young and served as tax legislative counsel for former U.S. Senator John Danforth.{{cite news|title=President Donald J. Trump Announces Key Additions to his Administration |url=https://www.whitehouse.gov/the-press-office/2017/05/10/president-donald-j-trump-announces-key-additions-his-administration|archive-url=https://web.archive.org/web/20170511021246/https://www.whitehouse.gov/the-press-office/2017/05/10/president-donald-j-trump-announces-key-additions-his-administration|url-status=dead|archive-date=May 11, 2017|access-date=May 31, 2017 |publisher=The White House|date=May 10, 2017}}{{cite news|last1=Lawler|first1=Joseph|title=Trump nominates David Kautter for Treasury tax expert |url=http://www.washingtonexaminer.com/trump-nominates-david-kautter-for-treasury-tax-expert/article/2622751|access-date=May 31, 2017|publisher=Washington Examiner|date=May 10, 2017}} According to The Hill, "If confirmed, Kautter would oversee tax matters in the department and would likely play a key role in the administration's tax-reform efforts."{{cite news|last1=Jagoda|first1=Naomi|title=Trump names pick for top tax position at Treasury |url=https://thehill.com/policy/finance/332865-trump-names-pick-for-top-tax-position-at-treasury/|access-date=May 31, 2017|work=The Hill|date=May 10, 2017}}

On October 26, 2017, President Donald Trump announced the designation of Kautter to be the acting commissioner of the Internal Revenue Service effective November 13, 2017.{{cite news |last1=Leondis|first1=Alexis|title=White House Names Treasury's David Kautter as Interim IRS Head |url=https://www.bloomberg.com/news/articles/2017-10-26/white-house-names-treasury-s-david-kautter-as-interim-irs-head |access-date=October 26, 2017 |publisher=Bloomberg|date=October 26, 2017}} His acting assignment ended when IRS Commissioner Charles P. Rettig was confirmed by the full senate on September 12, 2018 and sworn in on October 1, 2018.