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

  • IR-2023-207, Nov. 9, 2023, IRS Advisory Council issues 2023 Annual Report

    The Internal Revenue Service Advisory Council (IRSAC) today issued its annual report for 2023, including recommendations to the IRS on new and continuing issues in tax administration.

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); 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
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

Open season for IRSAC membership

The IRS will next accept nominations for IRSAC in spring 2024. Members will serve a three-year term to begin in January 2025. IRSAC members are drawn from substantially diverse backgrounds representing a cross-section of the taxpaying public. Nominations of qualified individuals may come from individuals or organizations. All travel expenses within government guidelines will be reimbursed. Members must pass an IRS tax compliance check and Federal Bureau of Investigation fingerprint check.

For additional information, please email publicliaison@irs.gov.