IRS Commissioner Danny Werfel will resign as President-elect Donald Trump takes office, an unusual departure as commissioners typically serve five-year terms across administrations. His resignation comes ahead of tax season as Trump nominates former Representative Billy Long to replace him, and following significant modernization efforts at the agency funded by the Democrats' Inflation Reduction Act. Despite improvements in taxpayer services, the future of these initiatives is uncertain with a Republican administration, especially concerning proposed increased audits and modernization programs like the Direct File system. Werfel's departure sets a new precedent for the IRS.