Internal Revenue Service Advisory Council (IRSAC)

 

The IRSAC serves as an advisory body to the Commissioner of Internal Revenue and provides an organized public forum for discussion of relevant tax administration issues between IRS officials and representatives of the public. The IRSAC proposes enhancements to IRS operations, recommends administrative and policy changes to improve taxpayer service, compliance and tax administration, discusses relevant information reporting issues, addresses matters concerning tax-exempt and government entities and conveys the public’s perception of professional standards and best practices for tax professionals.

Latest news

  • IRS seeks membership nominations for the 2025 Internal Revenue Service Advisory Council; establishes new Subcommittee on Fairness in Tax Administration


    IR-2024-114, April 18, 2024 — The Internal Revenue Service is accepting applications for the 2025 Internal Revenue Service Advisory Council through May 31, 2024, including nominees for a new subcommittee focused on fairness issues. 
     

  • May public meeting: The Internal Revenue Service Advisory Council will hold a public meeting on Wednesday, May 8, 2024, at 3 p.m. Eastern time. The meeting will be held virtually. The purpose of the meeting is to discuss topics that may be recommended for inclusion in a future report of the Council. To confirm your attendance, members of the public may contact Anna Millikan at 202-317-6564 or send an email to publicliaison@irs.gov. Attendees are encouraged to join at least five minutes before the meeting begins.

    Should you wish the IRSAC to consider a written statement germane to the Council’s work, please contact Anna Millikan at the contact info above by May 6, 2024.

Open season for IRSAC membership

The Internal Revenue Service is accepting applications for the 2025 Internal Revenue Service Advisory Council (IRSAC) through May 31, 2024, including nominees for a new subcommittee focused on fairness issues. IRSAC members are drawn from substantially diverse backgrounds representing a cross-section of the taxpaying public with substantial, disparate experience in: tax preparation for individuals, small businesses and large, multi-national corporations; tax-exempt and government entities; information reporting; taxpayer or consumer advocacy; fairness in tax administration; and civil rights and community engagement. Nominations of qualified individuals may come from individuals or organizations.

The IRSAC serves as an advisory body to the IRS commissioner and agency leadership. The group is organized under the Federal Advisory Committee Act, 5 U.S.C. 10, and includes volunteer members with a diverse set of interests in tax issues. IRSAC provides an organized forum for discussion of relevant tax administration issues between IRS officials and representatives of the public.

The advisory council: proposes enhancements to IRS operations; recommends administrative and policy changes to improve taxpayer services, fairness in tax administration and compliance; discusses issues and recommends solutions relevant to information reporting; addresses matters concerning tax exempt and government entities; and conveys the public’s perception of professional standards and best practices for tax professionals.

In addition, this January IRSAC will launch its first-ever Subcommittee on Fairness in Tax Administration. This subcommittee will review and issue specific recommendations related to fairness in tax administration for low-income communities, communities of color and other historically underserved populations. The subcommittee will focus on how the IRS can address tax administration disparities that may keep some communities from fully benefiting from and contributing to the nation’s economic growth and prosperity. Potential focus areas will include disparities in audit selection, tax credit uptake and financial access, scam prevention, data analysis as well as outreach and education strategies among others.

The new IRSAC Subcommittee on Fairness in Tax Administration will closely coordinate with the Treasury Advisory Committee on Racial Equity (TACRE) which previously provided recommendations to Treasury and IRS on addressing racial disparities in audit selection.

IRSAC members are appointed to three-year terms by the IRS commissioner and submit a report to IRS leadership annually at a public meeting. Applications are currently being accepted for appointments that will begin in January 2025.

IRSAC members are drawn from diverse backgrounds representing a cross-section of the taxpaying public with experience in: tax preparation for individuals, small businesses and large multi-national corporations; tax exempt and government entities; information reporting; taxpayer or consumer advocacy; fairness in tax administration; and civil rights and community engagement.

The IRSAC is also seeking applicants with specific knowledge and background in the following areas:

Individual Wage & Investment/Taxpayer Services – Knowledge of tax law application/tax preparation experience, income tax issues related to refundable credits, including tax credit uptake, experience educating on tax issues and topics (especially outreach to and engagement with underserved communities), with multi-lingual taxpayer communications, with prevention of tax-related scams and schemes, with taxpayer advocacy or contact center operations, with civil rights, marketing/applying industry benchmarks to operations, with tax software industry, deductions, withholding, or other information for tax purposes; familiarity with IRS tax forms and publications; familiarity with IRS’s online applications (e.g., Online Account, EITC Assistant, etc.); background with knowledge of technology innovations in public and private customer service sectors; experience in application and use of qualitative and quantitative data for use in improving taxpayer/customer experience, including for addressing audit disparities.

Information Reporting – Knowledge of banking industry and/or possess broker-dealer background with experience filing information returns; knowledge of payroll industry; experience with retirement withholding and reporting.

Large Business & International – Experience as a certified public accountant or tax attorney working in or for a large, sophisticated multinational organization; experience working in-house at a major firm dealing with tax planning for complex organizations including large multinational corporations and large partnerships.

Small Business & Self-employed – Knowledge or experience with digital assets and/or peer to peer payment applications; knowledge of passthrough entities and/or fiduciary tax; experience with online or digital businesses, audit representation and/or educating on tax issues and topics; knowledge base and/or background related to Collection activities and balance due case resolution options; experience as a practitioner in underserved communities (e.g., where English is not the first language); experience with digitalization systems, tools, or processes; marketing experience to help with ideas for increasing uptake of digital tools offered by the IRS; knowledge of IRS modernization projects; understanding of the Inflation Reduction Act and how it will impact the IRS in the coming years; experience developing and/or delivering virtual presentations.

Tax-exempt & Government Entities – Experience with Indian tribal governments; experience in federal, state, or local governments; experience in tax-exempt bonds and/or employee plans.

The IRSAC holds approximately four, two-day working sessions and at least one public meeting per year. Members are not paid for their services; any travel expenses are reimbursed within federal government guidelines.

How do I apply?

To be considered, applicants must complete and submit an application formPDF and resume no later than May 31, 2024, via email to publicliaison@irs.gov or electronic fax to 855-811-8021.

Nominations of qualified individuals may come from individuals or organizations. Applications should document the proposed member’s qualifications. Applicants must be in good standing with their own tax obligations and demonstrate high professional and ethical standards. In accordance with the Department of Treasury Directive 21-03, all applicants must apply and pass a tax compliance and practitioner check. For those applicants deemed “best qualified,” FBI fingerprint checks are required.

Equal opportunity practices will be followed for all appointments to the IRSAC in accordance with the Department of Treasury and IRS policies. The IRS has special interest in assuring that women and men, members of all races and national origins, and individuals with disabilities have an opportunity to serve on advisory committees. Therefore, the IRS extends particular encouragement to nominations from such appropriately qualified candidates.

Questions about the application process can be emailed to publicliaison@irs.gov.

Consistent with the Restructuring and Reform Act of 1998, the Internal Revenue Service (IRS) emphasized taxpayer rights and contemplated a new, refocused IRS, providing top quality taxpayer service. To meet these objectives, the IRS was restructured into four operating divisions, Large & Midsize Business (LMSB), renamed in 2010 to Large Business & International (LB&I), Small Business & Self-Employed (SB/SE), Tax Exempt & Government Entities (TEGE), and Wage & Investment (W&I), renamed in 2024 to Taxpayer Services; each dedicated to the specific needs of similarly situated taxpayer segments. This centralized focus was intended to facilitate uniform and consistent practices across geographic areas.

Three elements were and remain vital to the success of the modernization effort: (i) all participants in, and observers of, the reorganization process must accept realistic time requirements for full implementation/integration; (ii) the critical nature of resource support for purposes of ensuring successful implementation; and (iii) the continued interest and support of key stakeholders.

The Internal Revenue Service Advisory Council (IRSAC) conveys the public's perception of IRS's activities and plays a significant role as external evaluator regarding the reorganization and its implementation. The commentary and assistance provided by the IRSAC during the modernization effort were particularly helpful. As the IRS moves forward the Council will continue to advise the IRS regarding tax administration policy, programs, and initiatives, and it is contemplated that similar significance will add to the Advisory Council's advice in addressing new challenges.

In 2018 the Advisory Committee on Tax Exempt and Government Entities (ACT) and the Information Reporting Program Advisory Committee (IRPAC) combined with the IRSAC and stopped operating as separate advisory committees.

Authorized under the Federal Advisory Committee Act, Public Law No. 92-463, the first Advisory Group to the Commissioner of Internal Revenue – or the Commissioner's Advisory Group ("CAG") – was established in 1953 as a "national policy and/or issue advisory committee." Renamed in 1998 to reflect the agency-wide scope of its focus as an advisory body, the IRSAC serves as an advisory body to the Commissioner of Internal Revenue. IRSAC's primary purpose is to provide an organized public forum for discussion of relevant tax administration issues between Internal Revenue Service (IRS) officials and representatives of the public.

The IRSAC members are selected through a structured, IRS-managed application process that seeks members representing a cross-section of the taxpaying public with substantial, disparate experience in: tax preparation for individuals, small businesses and/or large, multi-national corporations; information reporting; tax-exempt and government entities; and professional standards of tax professionals.

PDF documents

IRSAC annual report

The IRSAC is required to hold a public meeting each year and to memorialize its advice in at least one written public annual report during the year to ensure transparency in the work of government agencies to keep Congress and the public informed of the activities of various advisory bodies in accordance with the Federal Advisory Committee Act.

Prior year IRSAC reports (Publication 5316) from 2002 are available online.

The Internal Revenue Service Advisory Council holds multiple public meetings each year to discuss topics that may be recommended for inclusion in future reports of the Council. These public meetings are announced on the Federal Register ahead of time, and the public is invited to review the minutes of each of these public meetings.

Date Federal Register notices Minutes/transcripts
November 9, 2023 2023-22436

11/23/2023 end of year minutesPDF

11/23/2023 transcriptPDF

September 7, 2023 2023-16797 9/07/2023 minutesPDF
July 19, 2023 2023-13507 7/19/2023 minutesPDF
April 26, 2023 2023-06567 4/26/2023 minutesPDF
November 16, 2022 – end of year 2022-23555

11/16/2022 end of year minutesPDF

11/16/2022 transcriptPDF

September 14, 2022 2022-18788 9/14/2022 minutesPDF
July 13, 2022 2022-13851 7/13/2022 minutesPDF
April 27, 2022 2022-07437 4/27/2022 minutesPDF
November 17, 2021 – end of year 2021-23494

11/17/2021 end of year minutesPDF

11/17/2021 transcriptPDF

September 22, 2021 2021-18870 9/22/2021 minutesPDF
July 14, 2021 2021-13835 7/14/2021 minutesPDF
April 21, 2021 2021-07005 4/21/2021 minutesPDF
November 18, 2020 – end of year 2020-23995

11/18/2020 audio recording

11/18/2020 transcriptPDF

November 20, 2019 – end of year 2019-23409 11/20/2019 transcriptPDF
November 15, 2018 – end of year 2018-23537 11/15/2018 transcriptPDF
November 15, 2017 – end of year 2017-23495 11/15/2017 transcriptPDF