Treasury Secretary Scott Bessent told the Senate Finance Committee on Wednesday that he is "performing the duties" of IRS commissioner, a position that has remained vacant since President Donald Trump fired former Rep. Billy Long, R-Mo., in August.

Bessent had been acting commissioner since Long’s departure, but his 210-day window to legally serve under the Federal Vacancies Reform Act expired in March, and no nominee for a permanent IRS commissioner has been submitted to the Senate.

The IRS said in a March 13 news release that although Bessent’s term as acting commissioner expired, "in accordance with the Federal Vacancies Reform Act, the Secretary retains the authority and responsibility to perform the functions and duties of vacant Treasury offices that are not filled on an acting basis."

Bessent was being questioned by Sen. Catherine Cortez Masto, D-Nev., about his authority at the IRS.

She also asked whether hundreds of thousands of other taxpayers whose information was leaked by former IRS contractor Charles Littlejohn would receive the same treatment Democrats claim Trump, his family, and his businesses received after the leak of their tax returns.

"You are the acting IRS commissioner, correct?" Cortez Masto said at the hearing on the Treasury Department’s 2027 fiscal year budget.

"That is incorrect," Bessent said.

When Cortez Masto asked what his position was with the IRS, Bessent said, "My term expired," but added that the IRS is a bureau that reports to his department and that "when there is no commissioner, those duties flow up to me."

Cortez Masto asked whether that meant there was no commissioner and Bessent was acting commissioner.

"No, that’s incorrect," Bessent said.

Asked again by Cortez Masto to clarify his role, saying it was "for the purposes of public and transparency," Bessent said, "I am performing the duties of the commissioner."

The exchange came a day after Acting Attorney General Todd Blanche told House lawmakers that the Department of Justice is scrapping a planned $1.776 billion "anti-weaponization" compensation fund created as part of Trump’s settlement with the IRS in a $10 billion lawsuit over the leak of his tax returns by Littlejohn.

But Blanche also said Trump, his family members, and related business entities remain protected from tax audits and enforcement actions tied to tax returns filed before the settlement.

Cortez Masto asked Bessent whether roughly 400,000 other taxpayers whose information was leaked by Littlejohn would receive "the same immunity as President Trump and his family received."

Bessent said his department was represented by the DOJ and that he was unable to provide additional details because of ongoing litigation.

Pressed again on whether the other taxpayers would receive the same treatment, Bessent said, "We will follow the instructions and the settlement."

Bessent announced in October that Frank Bisignano, commissioner of the Social Security Administration, would fill the newly created position of chief executive officer of the IRS.

Bisignano was charged with managing the organization and overseeing all day-to-day IRS operations while continuing his role as Social Security commissioner.

Sen. Mike Crapo, R-Idaho, the committee’s chairman, questioned Bessent on Bisignano, who signed off on the settlement that protected Trump, his family members, and related business entities from tax audits and enforcement actions tied to tax returns filed before the settlement.

"This matter is still subject to ongoing litigation so I am unable to comment further on it," Bessent said.

"As with all department litigation, the Department of Treasury and the IRS were represented by the Justice Department, so any additional questions about the settlement or the fund should be addressed to the Justice Department and Acting Attorney General Todd Blanche," Bessent added.