Notice2026-04397
Reestablishment of the Taxpayer Advocacy Panel
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 5, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Treasury Department has determined that it is in the public interest to reestablish the Taxpayer Advocacy Panel (TAP) and the Internal Revenue Service's Chief Executive Officer approved the TAP Public Interest Determination statement. A Charter for the TAP has been prepared and will be filed no earlier than 7 days following the date of publication of this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 43 (Thursday, March 5, 2026)</title>
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[Federal Register Volume 91, Number 43 (Thursday, March 5, 2026)]
[Notices]
[Pages 10857-10859]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-04397]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Reestablishment of the Taxpayer Advocacy Panel
AGENCY: Internal Revenue Service, Department of the Treasury.
ACTION: Notice of re-establishment of the Taxpayer Advocacy Panel
(TAP).
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SUMMARY: The Treasury Department has determined that it is in the
public interest to reestablish the Taxpayer Advocacy Panel (TAP) and
the Internal Revenue Service's Chief Executive Officer approved the TAP
Public Interest Determination statement. A Charter for the TAP has been
prepared and will be filed no earlier than 7 days following the date of
publication of this notice.
FOR FURTHER INFORMATION CONTACT: Saul Hernandez, Taxpayer Advocacy
Panel Acting Director, at <a href="/cdn-cgi/l/email-protection#b7e3d6cfc7d6ced2c5f6d3c1d8d4d6d4cee7d6d9d2dbf7dec5c499d0d8c1"><span class="__cf_email__" data-cfemail="fda99c858d9c84988fbc998b929e9c9e84ad9c939891bd948f8ed39a928b">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section
8(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. 1008, that the
Taxpayer Advisory Panel will be re-established for an additional two
years beginning on the date that the charter is filed.
Public Interest Determination
The Taxpayer Advocacy Panel (TAP) is a federal advisory committee
operating per the terms of the Federal Advisory Committee Act (FACA).
Under the Act, no advisory committee may conduct any meeting in the
absence of a charter being properly filed by the Committee Management
Officer. See Federal Management Regulation, 41 CFR 102-3.70.
TAP was established in 2002 and increases opportunities for U.S.
taxpayers to communicate with the IRS. TAP is made up of a cross-
section of the taxpaying public with at least one member from each
state, the District of Columbia and Puerto Rico, in addition to one
member representing international taxpayers. TAP is composed of
approximately 75 member volunteers who help the IRS improve its
services by performing grassroots outreach activities by which TAP
members identify taxpayer issues.
(1) Annual budget and expected costs broken into:
(i) Federal personnel (based on full-time equivalent (FTE) usage
basis) and other Federal internal costs: $1,489,066.
(ii) Proposed payments to members and number of members: 75
members. TAP does not have any proposed payments to members.
(iii) Reimbursable costs: $142,125. Typically, at the beginning of
the TAP year, the TAP staff coordinate and deliver an all-TAP Member
Business Meeting that's held in the IRS Headquarters, Washington, DC
The cost represents two travel days and three days of covering topics,
such as:
<bullet> National Taxpayer Advocate Forum
<bullet> Introductions and partnerships with the various IRS operating
divisions liaisons
<bullet> TAP outreach training, social media training
<bullet> Identifying and developing grassroot projects to improve IRS
service and customer satisfaction
(2) If applicable, the total dollar value of grants expected to be
recommended during the fiscal year: Not applicable to TAP.
(3) Criteria for selecting members to ensure the committee has the
necessary expertise and fairly balanced membership: The TAP provides
citizen volunteers from across the country the opportunity to
participate in the federal tax administration system. The TAP shall
provide listening opportunities for taxpayers to independently identify
suggestions or comments to improve IRS service and customer
satisfaction through grassroots outreach efforts. In addition, the TAP
has direct access to elevate improvement recommendations to the
appropriate IRS business units. The TAP shall also serve as a focus
group to provide suggestions and/or recommendations directly to IRS
management on IRS strategic initiatives. TAP membership includes
geographically and demographically varied citizen volunteers reflecting
the make-up of the U.S. taxpayer population they represent. In
addition, the IRS considers whether a candidate is a tax professional
during the selection process to ensure the committee is not made up
entirely of tax professionals. In making selection recommendations,
consideration is given for location to ensure all segments of the
population are adequately represented on the TAP.
(4) List of all other Federal advisory committees of the agency:
<bullet> Art Advisory Panel of the Commissioner of Internal Revenue
<bullet> Electronic Tax Administration Advisory Committee
<bullet> Internal Revenue Service Advisory Council
[[Page 10858]]
(5) Justification that the information or advice provided by the
Federal advisory committee is not available from another Federal
advisory committee, another Federal Government source or any other more
cost-effective and less burdensome source: The TAP directly supports
the administration's priority of modernizing the IRS into a more
service-wide, taxpayer-focused organization by serving as a trusted and
credible grassroots' voice of the taxpayer. TAP's mission is to
actively listen to taxpayers, identify systemic and emerging issues,
and provide well-informed recommendations to improve IRS service and
customer satisfaction. In essence, the TAP volunteers from cross-
sections of the public are ambassadors on behalf of the IRS. For
example, since 2023, they've dedicated more than 4,600 hours. The TAP
works collaboratively with the Taxpayer Advocate Service (TAS) and IRS
operating divisions including Taxpayer Services and Small Business/
Self-Employed. TAP provides early, pre-decisional citizen input on
strategic initiatives, programs, products, services, and key policy or
operational changes that affect taxpayers. Through grassroots outreach,
open meetings, a dedicated toll-free line, committee websites, and
member engagement, TAP solicits, analyzes, and validates real-world
taxpayer experiences nationwide. These service-wide issues are elevated
through formal channels to IRS leadership, including direct access to
operating divisions and the National Taxpayer Advocate, with actionable
recommendations for improvement. This ongoing collaboration ensures
taxpayer perspectives are meaningfully incorporated into IRS decision-
making, strengthening agency programs, enhancing transparency, and
improving outcomes for taxpayers across the nation.
The TAP fulfills the requirements of 41 CFR 102-3.60 because its
functions require a unique, independent structure for obtaining
nationwide grassroots taxpayer input that cannot be replicated through
other means. Established by the Department of the Treasury in 2002 and
operating under the Federal Advisory Committee Act, TAP ensures that
taxpayer advice and recommendations are objective, transparent, and
accessible to the public while remaining accountable to Treasury, the
IRS, and the National Taxpayer Advocate. Supported administratively by
the Taxpayer Advocate Service, TAP is composed of private citizen
volunteers, not IRS employees, who bring real-world experiences and
community-based perspectives that internal processes cannot provide.
With up to 75 members, including at least one representative and
alternate from each state, Washington, DC, Puerto Rico, and a member
representing U.S. taxpayers living and working abroad, TAP reflects
broad geographic, demographic, and taxpayer diversity, including
underserved populations. Through structured dialogue, challenge of
assumptions, and consensus-based recommendations, TAP elevates taxpayer
insights into IRS programs, processes, and potential enhancements.
Ongoing annual recruitment and member rotation ensure fresh
perspectives and sustained credibility. This independent, nationwide,
citizen-driven model enables the IRS to hear directly from taxpayers in
a way no other advisory mechanism can, making TAP essential to
effective, inclusive, and responsive tax administration.
(6) If the justification relates to a renewal, a summary of the
previous accomplishments of the committee and the reasons it needs to
continue: The TAP is an essential corporate asset and needs to be
further leveraged amongst the IRS business units when exploring,
developing and implementing improvements to customer service that
ultimately impact customer satisfaction. TAP's continuation is a key
public-centered component to the conducting of IRS business because it
provides a structured, credible, and continuous avenue for
incorporating the voice of the average taxpayer into IRS decision-
making something that cannot be achieved effectively through internal
or ad hoc processes. Composed of citizen volunteers from all walks of
life, with representation across the US, TAP fills a critical gap by
giving everyday taxpayers a collective voice that complements, but is
distinct from, the perspectives offered by tax professionals and
industry groups. Through grassroots engagement, individual panel
members elevate real-life taxpayer experiences and concerns directly to
the IRS, while subcommittees work closely with IRS operating divisions
on service-wide issues such as Taxpayer Assistance Centers, forms and
publications, notices, toll-free lines, and taxpayer communications.
This unique citizen perspective cannot be replicated through any other
channel and is vital to improving IRS products, services, and
procedures while reducing burden on taxpayers. By identifying issues
early and providing practical, taxpayer-centered recommendations, TAP
helps the IRS avoid costly rework, improve clarity and usability, and
strengthen voluntary compliance. In turn, this collaboration builds
public trust by demonstrating the IRS's commitment to listening to
taxpayers and continuously improving customer service, which is
foundational to effective tax administration.
The TAP serves the public interest by providing an independent,
transparent, and structured forum through which taxpayers can directly
influence how IRS programs and services are designed and delivered.
Composed of dedicated volunteers from across the country, including an
international member, TAP supports the IRS mission of delivering top-
quality service and helping taxpayers understand and meet their tax
responsibilities by elevating grassroots issues and offering practical,
taxpayer-centered recommendations. TAP members prioritize, research,
document, and submit referrals to IRS program owners and collaborate on
assigned projects, ensuring real-world taxpayer perspectives are
incorporated into critical tax administration decisions. TAP has
submitted more than 3,000 recommendations from grassroots taxpayers,
which is a remarkable record for a volunteer advisory panel.
In 2024, TAP submitted 37 referrals with 380 recommendations, and
in 2025, members submitted 20 referrals with 188 recommendations. Our
members have conducted over 1,300 outreach activities and have
dedicated over 8,000 hours of their personal time reaching over 150,000
taxpayers from December 2023 through November 2025.
Recently, the Government of Accountability Office (GAO) requested
that our TAP members be part of a focus group related to in-person
services provided by the IRS. The focus group is part of an open audit
with the IRS Taxpayer Services division. Questions being asked of our
members are shared below.
What are the challenges, if any, associated with IRS's in-person
services?
What suggestions, if any, would you offer to improve the quality of
IRS's in-person services?
What factors do you think are most important for IRS to consider in
making decisions about the future of in-person services, including
where they are located and what types of services are offered?
Some of the TAP notable accomplishments include:
<bullet> Involved in evaluating the clarity and accuracy of public
facing tax product Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments. The committee determined the form, and
instructions
[[Page 10859]]
did not effectively communicate complex guidance. The recommendations
submitted in this referral to the IRS provided clarity, readability as
it relates to public understanding, and reduction of burden.
<bullet> Procedural changes to the way the IRS handles 3rd party
authorization and verification of taxpayers in with identity issues.
<bullet> Completely re-wrote the Form 709, United States Gift (and
Generation-Skipping Transfer) Tax Return.
<bullet> Members were asked to participate in an IRS Taxpayer First
focus group on the topic of service. The members influenced a process
change within the IRS tollfree lines by introducing call back
technology.
<bullet> Produced substantive recommendations to clarify taxpayer
rights related to Form 8821.
<bullet> The members' advocacy led to influencing asynchronous
communication options, and contributions to clearer installment
agreement notices that strengthened taxpayers' understanding of their
right to appeal.
These outcomes would not be possible without TAP's existence. By
representing diverse, real-life taxpayer experiences and elevating them
to IRS leadership, TAP enhances fairness, transparency, government
efficiency, and customer service--strengthening public trust and
voluntary compliance, which are foundational to an effective and
credible tax system.
Saul Hernandez,
Acting Director, Taxpayer Advocacy Panel Program Office.
[FR Doc. 2026-04397 Filed 3-4-26; 8:45 am]
BILLING CODE 4831-GV-P
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