Issue Number:    IR-2023-207

WASHINGTON — The Internal Revenue Service Advisory Council (IRSAC) today issued its annual report for 2023, including recommendations to the IRS on new and continuing issues in tax administration. 

The 2023 Public Report includes recommendations on 23 issues covering a broad range of topics including: 

·         Section 302, Escrow and Certification Procedure

·         Timely Obtaining Employer ID Numbers (EINs) to Comply with the Corporate Transparency Act Requirements

·         Form 1099-K Reporting

·         Self-Correction Guidance for Employee Plans

·         Forms Modernization 

The IRSAC serves as a federal advisory committee to the IRS commissioner that provides an organized public forum for discussion of relevant tax administration issues between IRS officials and representatives of the public. IRSAC members offer constructive observations regarding current or proposed IRS policies, programs and procedures. 

The IRSAC is administered under the Federal Advisory Committee Act by the Office of National Public Liaison, part of IRS Communications and Liaison, and draws its members from the taxpaying public, the tax professional community, representatives of the low-income community, small and large businesses, tax-exempt and government entities, the payroll industry and academia. Five subgroups report to the parent council: 

·         Information Reporting

·         Large Business & International

·         Small Business/Self-Employed

·         Tax Exempt/Government Entities

·         Wage & Investment 

Commissioner Danny Werfel and IRS executives thanked 11 members of the council whose terms end this year: 

• Martin Armstrong – Armstrong served as Chair of IRSAC.
• Sharon Brown – Brown served on the Tax Exempt/Government Entities Subgroup.
• Jeremiah Coder – Coder served on the Large Business & International Subgroup.
• Steven Klitzner – Klitzner served as Chair of the Small Business/Self Employed Subgroup.
• Charles Parr – Parr served on the Large Business & International Subgroup.
• Luis Parra – Parra served on the Wage & Investment Subgroup.
• Phillip Poirier – Poirier served as Chair of the Wage & Investment Subgroup.
• Seth Poloner – Poloner served on the Information Reporting Subgroup.
• Nancy Ruoff – Ruoff served as Chair of the Tax Exempt/Government Entities Subgroup.
• Paul Sterbenz – Sterbenz served on the Information Reporting Subgroup.
• Kathryn Tracy – Tracy served on the Wage & Investment Subgroup. 

The full 2023 IRSAC Public Report is available at IRS.gov.