IRSAC is an advisory group to the entire agency and its membership is balanced to include representation from the taxpaying public, tax professional community, small and large businesses, state tax administration, and payroll community.
IRSAC’s primary purpose is to provide an organized public forum for senior IRS executives and representatives of the public to discuss relevant tax issues. We meet five times during the year in Washington, D.C., generally with one day devoted to meeting with senior IRS executives and the other day with our subgroups. The fifth meeting in November is devoted to presenting our recommendations regarding various tax issues to the public and the Commissioner of the IRS.
IRSAC is divided into four subgroups: Large Business and International (LB&I), Wage and Investment (W&I), Small Business/Self-Employed (SBSE) and Office of Professional Responsibility (OPR). I have served on the OPR subgroup since I was appointed to IRSAC in 2012.
Our work each year is confidential until our annual report is released to the public in November. In 2013, the Subgroups recommended the following:
Office of Professional Responsibility Subgroup
1. Guidance to Practitioners Regarding Professional Obligations
Following up on the recommendation in our 2012 report concerning guidance regarding the obligations of practitioners under Treasury Circular 230, we recommend that the IRS address this guidance as part of a multi-phase project. We also offer a conceptual framework for this guidance at Appendix A. This appendix can be found here. Continue reading