David Kautter is an American lawyer and tax policy advisor who served as Assistant Secretary of the United States Treasury for Tax Policy.

He was a partner at Ernst & Young and served as tax legislative counsel for former U.S.

[1][2] 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.

"[3] 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.

[4] 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.