Notice2026-19462
Renewal of the Internal Revenue Service Advisory Committee
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
September 23, 2026
Issuing agencies
Treasury Department
Abstract
The Treasury Department has determined that it is in the public interest to renew the Internal Revenue Service Advisory Committee (IRSAC). A Charter for the committee has been prepared and will be filed with Congress no earlier than seven (7) days following the date of publication of this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 183 (Wednesday, September 23, 2026)</title>
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[Federal Register Volume 91, Number 183 (Wednesday, September 23, 2026)]
[Notices]
[Pages 60490-60491]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-19462]
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DEPARTMENT OF THE TREASURY
Renewal of the Internal Revenue Service Advisory Committee
AGENCY: Department of the Treasury.
ACTION: Notice of renewal.
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SUMMARY: The Treasury Department has determined that it is in the
public interest to renew the Internal Revenue Service Advisory
Committee (IRSAC). A Charter for the committee has been prepared and
will be filed with Congress no earlier than seven (7) days following
the date of publication of this notice.
FOR FURTHER INFORMATION CONTACT: John Lipold, Designated Federal
Officer, (202) 317-6556, <a href="/cdn-cgi/l/email-protection#7c16131412521d5210150c1310183c150e0f521b130a"><span class="__cf_email__" data-cfemail="dfb5b0b7b1f1bef1b3b6afb0b3bb9fb6adacf1b8b0a9">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: In accordance with the Federal Advisory
Committee Act (FACA) (5 U.S.C. 1001-1014), the Department of the
Treasury (Department) is providing notice of the renewal of the charter
for the Internal Revenue Service Advisory Committee. The Public
Interest Determination, approved by Treasury, is provided in accordance
with 41 CFR 102-3.65.
Public Interest Determination
Pursuant to 41 United States Code (U.S.C.) 102-3.60(a), to
establish, renew, reestablish, or merge a discretionary (agency
discretion) advisory committee, an agency must first consult with the
General Services Administration's Committee Management Secretariat (the
Secretariat) and, as part of the consultation, provide a written public
interest determination approved by the head of the agency to the
Secretariat with a copy to the Office of Management and Budget. In
addition, pursuant to 41 U.S.C. 102-3.35, an agency shall follow the
same consultation process and document in writing the same
determination of need before creating a subcommittee under a
discretionary committee that is not made up entirely of members of a
parent advisory committee.
Information on the following factors for the committee was provided
to the Secretariat to demonstrate that renewing the committee is in the
public interest:
1. Annual budget: $706,350.
a. Federal personnel on a full-time equivalent (FTE) basis: 2.27.
b. Other Federal internal costs: $536,350.
c. Proposed payments to members: $0.
d. Proposed number of members: Up to 42.
e. Reimbursable costs: $170,000.
2. If applicable, the total dollar value of grants expected to be
recommended during the Fiscal Year: N/A.
3. Criteria for selecting members to ensure the committee has the
necessary expertise and fairly balanced membership: The IRSAC members
are approved for appointment as Representative members by the
Department of the Treasury's Committee Management Officer upon
recommendation of the Commissioner of Internal Revenue. They serve at
the pleasure of the Department of the Treasury, in conjunction with the
Commissioner of Internal Revenue, and can be removed for cause. 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; digital services; and professional standards of tax
professionals. Adequate geographic representation is also a factor. The
body of the IRSAC consists of up to 42 members. Members serve three-
year appointments with the possibility of a one-year renewal.
Appointments are
[[Page 60491]]
staggered to ensure a balanced cross-section of members.
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> IRS Taxpayer Advocacy Panel
5. Justification that the information or advice provided by the
Federal advisory committee or subcommittee is not available from
another Federal advisory committee, another Federal Government source,
or any other more cost-effective and less burdensome source: The IRSAC
directly supports the administration's priority of modernizing the IRS
into a more service-wide, taxpayer-focused organization. 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. Unlike
other FACA committees at IRS, such as the Electronic Tax Administration
Advisory Committee with a focus on electronic tax administration or the
Art Advisory Panel which limits its scope to reviewing and evaluating
property appraisals, the IRSAC is tasked with researching, analyzing
and making recommendations to the IRS on a broader range of issues
affecting multiple areas of federal tax administration, including the
technology-first priority of the IRS.
6. If the consultation is a committee renewal, a summary of the
previous accomplishments of the committee and the reasons it needs to
continue: During Fiscal Year 2025, 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 January 2026 IRSAC Public
Meeting were IRS Funding Supports America's Future; Recommendation that
the IRS Actively Take Steps to Educate the Public about its Crucial
Role in the U.S. and Address Misinformation Spread About Its
Operations; Updating and Maximizing Usefulness of IRS websites:
Accounting Method Change Requests; Simplify Use of Online Tax Services;
Processing of Form 730 and Excise Tax Payments; Address Changes for
Large Businesses; Non-tax-related Identity Theft and Account Takeover
Fraud; De minimis Threshold for Reconciling Form 1042 and Form 1042-S;
Character and Source of Staking Income; Recommendations for Increasing
the Tax Information Reporting Threshold for Slot Machine Jackpot
Winnings; Comments regarding Changed E-Filing Requirements;
Recommendations for Modernizing Form 1065, U.S. Return of Partnership
Income; IRC Sec. Sec. 6038 and 6038A Penalty Administration;
Broadening and Promoting Settlement Programs; Enhancing Digital Tools
for Taxpayer Engagement; Expanding ADR and the Pool of Eligible
Mediators; Using Proactive Prompts to Improve Small Business Voluntary
Compliance; Expanding and Developing Resources to Increase Tax Literacy
for Small Business Owners; CAF Authorization Process Improvements;
Access to Entire Electronically Filed 1040 Tax Return Data; Amended
Return Processing and Time; Leveraging Social Media to Improve Service
and Compliance; Pre-launch Testing and Post-launch Support; Supporting
Live Chat for Tax Professionals; High Cost for Exempt Organizations to
Use the PLR Process; Implementation of the Saver's Match; Defining
Identical Terms Identically for Purposes of the Unrelated Business
Income Tax (UBIT) and Real Estate Investment Trusts (REITs) to Avoid
Confusion and Facilitate the Effective Administration of Tax Law.
7. Explanation of why the committee/subcommittee is essential to
the conduct of agency business: The committee reports to the
Commissioner of Internal Revenue (agency head). The Commissioner has
approved the Public Interest Determination indicating continued support
for the committee. The current Secretary of the Treasury reviewed all
Treasury discretionary committees in March 2025 and determined that the
IRS Advisory Council should be continued. The IRSAC is an advisory body
that provides real-time feedback and recommendations to the
Commissioner of Internal Revenue. 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; conveys the public's
perception of professional standards and best practices for tax
professionals; and advises on fairness in tax administration.
Spencer W. Clark,
Treasury Committee Management Officer.
[FR Doc. 2026-19462 Filed 9-22-26; 8:45 am]
BILLING CODE 4810-AK-P
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