FACACLASSIC

Note: An Annual Comprehensive Review, as required by §7 of the Federal Advisory Committee Act, is conducted each year on committee data entered for the previous fiscal year (referred to as the reporting year). The data for the reporting year is not considered verified until this review is complete and the data is moved to history for an agency/department. See the Data From Previous Years section at the bottom of this page for the committee’s historical, verified data.

Details on agency responses to committee recommendations can be found under the Performance Measures section for each committee in the fields “Agency Feedback” and “Agency Feedback Comment.”

TRES - 1253 - Internal Revenue Service Advisory Council - Agency Authority

GENERAL INFORMATION

Committee Name	Internal Revenue Service Advisory Council	Agency Name	Department of the Treasury
Fiscal Year	2025	Committee Number	1253
Original Establishment Date	11/21/1987	Committee Status	Chartered
Actual Termination Date		Committee URL	https://www.irs.gov/irsac
Actual Merged Date		Presidential Appointments*	No
New Committee This FY	No	Max Number of Members*	42
Terminated This FY	No	Designated Fed Officer Position Title*	Branch Chief, Tax Pro Partnerships & Advisory Groups Branch, National Public Liaison
Merged This FY		Designated Federal Officer Prefix	Mr.
Current Charter Date	9/30/2024	Designated Federal Officer First Name*	John
Date Of Renewal Charter	9/30/2026	Designated Federal Officer Middle Name	A.
Projected Termination Date		Designated Federal Officer Last Name*	Lipold
Exempt From Renewal*	No	Designated Federal Officer Suffix
Specific Termination Authority	AGEN	Designated Federal Officer Phone*	(202) 317-6556
Establishment Authority*	Agency Authority	Designated Federal Officer Fax*	855-811-8021
Specific Establishment Authority*	AGEN	Designated Federal Officer Email*	john.a.lipold@irs.gov
Effective Date Of Authority*	11/21/1987
Exempt From EO 13875 Discretionary Cmte	Not Applicable
Committee Type*	Continuing
Presidential*	No
Committee Function*	Non Scientific Program Advisory Board

RECOMMENDATION/JUSTIFICATIONS

Agency Recommendation*	Continue
Legislation to Terminate Required	No
Legislation Status	Not Applicable
How does cmte accomplish its purpose?*	The IRSAC provides an organized public forum in which IRS officials and IRSAC members discuss relevant issues in tax administration. The council suggests operational improvements, offers constructive observations about IRS’s current or proposed policies, programs and procedures, and advises the IRS on particular issues having substantive effect on federal tax administration. The IRSAC conveys the public’s perception of IRS activities to IRS officials. The IRSAC’s objectives continue to evolve. The council addresses broad topics and organizational issues rather than narrow technical issues. Discussions focus on solutions as well as constructive observations with respect to the tax administration system. Public meetings provide an opportunity for the IRSAC to offer collective advice on strategic IRS issues. The IRSAC is comprised of individuals from diverse backgrounds who bring a wide breadth of experience to the council’s activities. Of the issues identified, the IRS has adopted several of the IRSAC’s recommendations generating results mutually beneficial to taxpayers and the IRS. SUMMARY OF COMMITTEE ACCOMPLISHMENTS: During the 2024 fiscal year, the IRSAC provided real-time advice to the Commissioner of Internal Revenue regarding appropriate budget and funding levels. In addition, each of the Council's subgroups submitted several issues specific to the areas of focus they represent. Among the issues raised during the November 2023 IRSAC Public Meeting were: The need for IRS to address budget shortfalls with lawmakers; Section 6050W guidance needed for filers of Form 1099-K; Corrections of state information on information returns should be included in the Combined Federal / State Filing (CF/SF) Program; Section 302 escrow and certification procedure; Increase use of pre-filing agreements and other tax certainty programs; Accelerate issuance of Section 174 guidance; Timely obtain EINs to comply with the Corporate Transparency Act requirements; Accelerate issuance of IRS Form 6166, Certificate of Residency; Acceptance of tax payments in cryptocurrency; Impact on taxpayers of modifying Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; Form 1099-K reporting; Modifying Form 2290, Heavy Highway Vehicle Use Tax Return; IRS paid preparer due diligence penalties; Field Collection customer service; Self-correction guidance for employee plans; The non-bank trustee program; More effective engagement between IRS and exempt organizations; Effective engagement for Section 218 and 218A agreements; Increasing the tax reporting threshold for slot machine jackpot winnings; Prior year DIY product; Notices and communication; Forms modernization; and Modernizing the ITIN process.
How is membership balanced?*	To accurately convey the public’s perception of IRS activities, IRSAC members are appointed to represent a point of view of a segment of the public and major stakeholders in matters of federal tax administration, with a goal of having as great a diversity of views as possible. Membership balance is not static and may change depending on the work of the council. The IRS 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; digital services; and professional standards for tax professionals. Members are selected through a structured application process that seeks individuals with interest in federal tax administration matters. Specific subject matter and technical expertise in federal tax administration issues is generally required to accomplish the tasks of the IRSAC. The council counts among its members enrolled agents, certified public accountants, attorneys and payroll professionals. However, other segments of the public are also represented.
How frequent & relevant are cmte mtgs?*	During FY 2024 the IRSAC conducted four public meetings, three working sessions and one orientation. The working sessions provided IRSAC members the opportunity to meet with IRS officials for issue development, to facilitate discussions and to analyze and formulate recommendations.
Why advice can't be obtained elsewhere?*	Voluntary compliance with federal tax law requires that the IRS remain apprised of the public’s perception of its activities. Providing invaluable counsel with respect to assessing the public’s perception of IRS activities, the IRSAC offers constructive observations regarding current or proposed IRS policies, programs, and procedures, suggests improvements to IRS operations, and in so doing, endeavors to maximize voluntary compliance while minimizing the burden to taxpayers.
Why close or partially close meetings?	N/A.
Recommendation Remarks	The working sessions and orientation listed under "Meetings" were held to provide IRSAC members the opportunity to meet with IRS executives and subject matter experts for issue briefings and discussions, and to analyze and formulate feedback and/or recommendations.

PERFORMANCE MEASURES

Outcome Improvement To Health Or Safety*	No	Action Reorganize Priorities*	No
Outcome Trust In Government	No	Action Reallocate Resources	No
Outcome Major Policy Changes	No	Action Issued New Regulations	No
Outcome Advance In Scientific Research	No	Action Proposed Legislation	No
Outcome Effective Grant Making	No	Action Approved Grants Or Other Payments	No
Outcome Improved Service Delivery	Yes	Action Other	No
Outcome Increased Customer Satisfaction	Yes	Action Comment	NA
Outcome Implement Laws/Reg Requirements	No	Grants Review*	No
Outcome Other	No	Number Of Grants Reviewed	0
Outcome Comment	NA	Number Of Grants Recommended	0
Cost Savings*	Unable to Determine	Dollar Value Of Grants Recommended	$0.00
Cost Savings Comment	NA	Grants Review Comment	NA
Number Of Recommendations*	1,892	Access Contact Designated Fed. Officer*	Yes
Number Of Recommendations Comment	IRS does not have data on status for recommendations prior to 2002. Figures in this review reflect data from 2002 to the present.	Access Agency Website	Yes
% of Recs Fully Implemented*	25.74%	Access Committee Website	Yes
% of Recs Fully Implemented Comment	Many prior recommendations presented to IRS leadership failed to implement because of budget constraints.	Access GSA FACA Website	Yes
% of Recs Partially Implemented*	8.19%	Access Publications	No
% of Recs Partially Implemented Comment	Many prior recommendations presented to IRS leadership failed to implement because of budget constraints.	Access Other	No
Agency Feedback*	Yes	Access Comment	N/A
Agency Feedback Comment*	Feedback is verbally given to members in a public meeting. Written status updates on the recommendations are provided to members several months after a public meeting.	Narrative Description*	The primary purpose of the IRSAC is to provide an organized public forum for IRS officials and representatives of the public to discuss relevant issues in tax administration. The IRSAC: proposes enhancements to IRS operations; recommends administrative and policy changes to improve taxpayer experience and 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. The IRSAC’s objectives continue to evolve. The group addresses broad tax administrative topics or organizational issues, rather than narrow technical issues. Discussions focus on solutions as well as constructive observations with respect to tax administration. Meetings provide an opportunity for the IRSAC to offer collective advice on strategic IRS issues. The IRSAC is comprised of individuals from diverse backgrounds who bring a wide breadth of experience to its activities.

COSTS

1. Payments to Non-Federal Members*		1. Est Paymnts to Non-Fed Membrs Nxt FY*
2. Payments to Federal Members*		2. Est. Payments to Fed Members Next FY*
3. Payments to Federal Staff*		3. Estimated Payments to Federal Staff*
4. Payments to Consultants*		4. Est. Payments to Consultants Next FY*
5. Travel Reimb. For Non-Federal Membrs*		5. Est Travel Reimb Non-Fed Membr nxtFY*
6. Travel Reimb. For Federal Members*		6. Est Travel Reimb For Fed Members*
7. Travel Reimb. For Federal Staff*		7. Est. Travel Reimb to Fed Staf Nxt FY*
8. Travel Reimb. For Consultants*		8. Est Travel Reimb to Consltnts Nxt FY*
10. Other Costs		10. Est. Other Costs Next FY*
11. Total Costs	$0.00	11. Est. Total Next FY*	$0.00
Date Cost Last Modified	2/13/2025 12:51 PM	Est. Fed Staff Support Next FY*
Federal Staff Support (FTE)*		Est Cost Remarks
Cost Remarks

Interest Areas

Category Area Business Small Business Finance Tax Government Federal Government Tribal Government Legislation Legislation Regulations Retirement Pensions Tax E-payments Information Reporting Administration Compliance E-file Electronic Services

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