In a pivotal Senate Finance Committee hearing on September 10, 2025, the nominations of Jonathan Greenstein for Deputy Under Secretary of the Treasury and Donald Korb for Chief Counsel of the IRS were scrutinized, particularly regarding their commitment to uphold the law.

Senators pressed both nominees on their willingness to follow legal directives, especially in scenarios where presidential orders might conflict with federal law. When asked if they would comply with a directive from the president that would break the law, both Greenstein and Korb affirmed their commitment to legality. Greenstein stated, "I don't imagine being asked to do something that would require me to not follow the law," while Korb echoed this sentiment, asserting, "I will follow the law."

The discussion intensified around the legality of presidential orders directing IRS audits based on political beliefs. A senator highlighted that federal law explicitly prohibits such actions, referencing Section 7217, which mandates that IRS employees report any illegal orders to the Treasury Inspector General. Korb confirmed his awareness of this law and reiterated his commitment to advising IRS employees to adhere to it, stating, "I will always follow the law, including section 7217."

The exchange underscored the critical role of the IRS and its legal counsel in maintaining the integrity of tax administration, particularly in politically charged environments. As the hearing concluded, the senators emphasized the importance of clear communication regarding legal obligations within the IRS, setting the stage for the nominees' potential impact on the agency's operations and governance.