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 Advisory Council issues 2022 Annual Report

    IR-2021-200, November 16, 2022 — The Internal Revenue Service Advisory Council today issued its annual report for 2022, 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.

  • November 16, 2022 – Public Meeting Federal Register notice The Internal Revenue Service Advisory Council held a public meeting on Wednesday, November 16, 2022.  The purpose of the meeting was to present to the Commissioner of Internal Revenue the Council’s recommendations for 2022.
  • August 31, 2022 – Public Meeting Federal Register notice The Internal Revenue Service Advisory Council held a public meeting on Wednesday, September 14, 2022.  The purpose of the meeting was to discuss topics that may be recommended for inclusion in a future report of the Council.
  • July 21, 2022 – Public Meeting Federal Register notice The Internal Revenue Service Advisory Council held a virtual public meeting on Wednesday, July 13, 2022. The purpose of the meeting was to discuss topics that may be recommended for inclusion in a future report of the Council.
  • April 28, 2022 – Public Meeting Federal Register notice The Internal Revenue Service Advisory Council held a virtual public meeting on Wednesday, April 27, 2022. The purpose of the meeting was to discuss topics that may be recommended for inclusion in a future report of the Council.
  • November 17, 2021 – Public Meeting Federal Register notice. The Internal Revenue Service Advisory Council held a virtual public meeting on Wednesday, November 17, 2021. The purpose of the meeting was to present to the Commissioner of Internal Revenue the Council’s recommendations for 2021.
  • September 22, 2021 – Public Meeting Federal Register notice. The Internal Revenue Service Advisory Council held a virtual public meeting on Wednesday, September 22, 2021. The purpose of the meeting was to discuss topics that may be recommended for inclusion in a future report of the Council.
  • July 14, 2021 – Public Meeting Federal Register notice. The Internal Revenue Service Advisory Council held a virtual public meeting on Wednesday, July 14, 2021. The purpose of the meeting was to discuss topics that may be recommended for inclusion in a future report of the Council.
  • April 21, 2021 – Public Meeting Federal Register notice. The Internal Revenue Service Advisory Council held a virtual public meeting on Wednesday, April 21, 2021. The purpose of the meeting was to discuss topics that may be recommended for inclusion in a future report of the Council.
  • November 18, 2020 – Public Meeting Federal Register noticePDF.

The IRS will next accept nominations for IRSAC in spring 2023. Members will serve a three-year term to begin in January 2024. 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