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David Kautter
David Kautter official photo.jpg
Acting Commissioner of Internal Revenue
In office
November 13, 2017 – September 30, 2018
President Donald Trump
Preceded by John Koskinen
Succeeded by Charles P. Rettig
Assistant Secretary of the Treasury for Tax Policy
In office
September 25, 2017 – January 20, 2021
President Donald Trump
Preceded by Mark Mazur
Succeeded by Mark Mazur (Acting)
Personal details
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. 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."

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. His acting assignment ended when current IRS Commissioner Charles P. Rettig was confirmed by the full senate on September 12, 2018 and sworn in on October 1, 2018.

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