Koskinen, 74, who has been on the job for a little more than three months, spent 20 years in the private sector and another 20 in government, primarily dealing with organizations under stress. He steered Freddie Mac during some of its toughest times following the housing-market crisis. He also served as deputy mayor and city administrator of Washington, D.C.
The commissioner said in an interview that he wasn't looking for another job but this time couldn't resist the challenge.
Except for what he calls the "background noise," Koskinen says he enjoys taking on complicated circumstances and organizations, sorting things out and getting them to run more efficiently.
The noise he was referring to involves the controversy over the agency's handling of certain organizations applying for tax-exempt status. Koskinen says the IRS has put into place procedures to prevent a recurrence of the obstacles thrown up by the agency for tea party and other mostly conservative-leaning groups.
"One of the most important things we have to do is restore public trust in the agency, which was shaken by the management problems that came to light last year with regard to the determination process used for applicants to become tax-exempt social welfare organizations," Koskinen said in a speech to the National Press Club.
It's vital that Koskinen makes sure the agency does indeed fix what led to the tax-exempt problems. But what lies ahead is work that also fits his natural disposition. In addition to dealing with identity fraud, assisting Americans who can't pay their taxes and managing the tax season, the IRS has a lot of responsibility related to the Affordable Care Act.
If you can afford to pay for health care, but choose to go without coverage, you'll have to pay a penalty when you file your tax return.
But the IRS has an even bigger role than collecting penalty payments. Under the ACA, families with low or moderate incomes can qualify for what's called an "advanced premium tax credit" to help them pay the monthly premiums for insurance purchased through the health-care exchanges. People have the option of having the credit paid directly to their insurance company or they can claim it when they file their taxes.
If a family's size or income changes during the year, this could affect the amount of credit received. The IRS has to keep track of the differences in the credits payments because they could result in a refund or tax bill. All this means that the IRS is a key player in the mechanism by which people are going to get their health-care subsidy.
In last year's budget, the agency sought $440 million to comply with the ACA. It got none of the request.
"The problem is going to be that sometime in January, we're suddenly going to have a lot of new callers," Koskinen said. "So if the Congress . . . decides that it's terrific to watch us struggle where we are, our level of taxpayer services is going to be threatened. If you don't like the time waits now, wait until next spring."
But even if the money isn't allocated, Koskinen said he's going to make sure he finds the resources to handle the ACA mandate.
Well, he certainly got what he wanted - a complicated circumstance that's going to need a lot of sorting out and efficiency.