Group 1 - The leadership of the IRS has undergone a sudden change, with Billy Long resigning after less than two months in office, and Treasury Secretary Becerra stepping in as acting head [1] - This leadership change occurs shortly after the implementation of new tariff policies and a month after the signing of a significant tax reduction and spending bill [1][3] - The IRS has seen frequent leadership changes, with Long being the sixth official to oversee the agency this year, highlighting instability that could impact the execution of complex tax reforms [2][3] Group 2 - The Trump administration is shifting focus towards generating revenue through tariffs, with over $100 billion collected in tariffs by importers so far this year [3] - The IRS's ability to manage and integrate these new revenue streams is crucial, especially as the agency faces internal pressures and staffing reductions [3] - The IRS is under significant strain due to the dual pressures of complex tax laws and a reduction in human resources, leading to challenges in policy execution [3]