IRS Form 12339 – IRS Forms, Instructions, Pubs 2026 – In the complex world of tax administration, the Internal Revenue Service Advisory Council (IRSAC) plays a crucial role in bridging the gap between the IRS and the public. If you’re a tax professional, business owner, or advocate interested in shaping federal tax policies, applying for IRSAC membership via IRS Form 12339 could be your opportunity. This SEO-optimized guide covers everything you need to know about Form 12339, the application process, and how to increase your chances of selection—based on the latest official IRS information.
What Is the Internal Revenue Service Advisory Council (IRSAC)?
The IRSAC is a federal advisory committee established to provide the IRS Commissioner with insights on tax administration issues. Originally formed in 1953 as the Commissioner’s Advisory Group, it was renamed in 1998 to reflect its broader agency-wide focus. The council serves as a public forum for discussing policies, programs, and procedures that impact taxpayers, tax professionals, and IRS operations.
Key responsibilities of IRSAC include:
- Reviewing existing tax policies and recommending improvements.
- Offering observations on IRS initiatives and emerging issues.
- Advising on substantive matters affecting federal tax administration, such as compliance, taxpayer services, and fairness.
The council is divided into subgroups focusing on areas like Large Business & International, Small Business/Self-Employed, Tax Exempt/Government Entities, Taxpayer Services, and Information Reporting. Members represent diverse stakeholders, including the taxpaying public, professionals, small and large businesses, and information reporting interests.
As of February 18, 2026, the IRSAC continues to issue annual reports with recommendations on tax administration challenges. For instance, the 2025 report highlighted issues in information reporting, withholding, and subgroup-specific concerns like retirement accounts and digital assets.
Purpose of IRS Form 12339
IRS Form 12339 is the official “Internal Revenue Service Advisory Council Membership Application” used to apply for IRSAC membership. This form collects personal, professional, and qualification details to evaluate candidates. It’s revised periodically; the current version (Rev. April 2024) includes sections for background checks and skill assessments.
The form’s OMB Number is 1545-1791, and it’s designed to ensure applicants meet IRS standards for tax compliance, professional expertise, and ethical standing. Submitting Form 12339 triggers an email with Form 14767 (Consent to Disclose Tax Compliance Check), which must be completed for the application to proceed.
Who Can Apply for IRSAC Membership?
IRSAC seeks a balanced representation from various sectors. Ideal candidates include:
- Tax professionals with experience in complex tax issues.
- Representatives from small businesses, large corporations, tax-exempt organizations, or government entities.
- Experts in areas like information reporting, international tax, or taxpayer advocacy.
- Individuals with skills in multicultural environments, online tax services, or user experience design.
Applicants must undergo FBI background checks, tax compliance reviews, and practitioner checks (if applicable). Prior IRS or Treasury employment should be disclosed, along with any previous membership in IRS-related committees like the Taxpayer Advocacy Panel or Art Advisory Panel.
As of early 2026, specific calls for IRSAC nominations haven’t been announced, unlike the Electronic Tax Administration Advisory Committee (ETAAC), which is accepting applications through February 28, 2026. Historically, IRSAC applications open in spring (e.g., deadlines around May or June), so check the official IRS website for 2026 updates.
Step-by-Step Guide to Filling Out IRS Form 12339
Download the form from the official IRS website: https://www.irs.gov/pub/irs-pdf/f12339.pdf. The estimated time to complete it is 1 hour and 30 minutes.
Here’s a breakdown of the sections:
Part I: Applicant Information
Provide personal details for background checks, including:
- Full name, maiden/other names, and usage dates.
- Home address, phone, date and place of birth.
- Business name, address, job title, phone, FAX, and email.
- Select one area of focus (e.g., Small Business/Self-Employed taxpayers or Information Reporting).
Part II: Desired Skills and Qualifications
Submit a 1-2 page statement with examples demonstrating:
- Tax law application in resolving complex issues.
- Macro-level issue analysis and recommendations.
- Collaboration with third parties or in diverse environments.
- Experience in online tax tools or user design.
Part III: Applicant Resume
Attach a resume detailing:
- Prior Treasury/IRS roles, titles, and dates.
- Professional credentials and organizational memberships.
- IRS liaison activities.
Part IV: Previous IRS Council/Committee Membership
Disclose any past involvement in IRS advisory groups, including names and dates.
Part V: Consent to Disclose Tax Compliance Check
Acknowledge receipt of Form 14767 via email after submission. Optionally, request sharing of tax check results.
Part VI: Applicant Signature
Certify the information’s accuracy and sign/date the form.
How to Submit IRS Form 12339?
Email the completed form and attachments to [email protected] or fax to 855-811-8021. Based on the 2024 revision, deadlines are typically in late spring—monitor irs.gov for 2026 specifics. After submission, complete and return Form 14767 promptly.
Tips for a Successful IRSAC Application
- Highlight Relevant Experience: Emphasize how your background aligns with IRSAC goals, such as improving taxpayer services or addressing compliance challenges.
- Be Concise Yet Detailed: Keep your skills statement to 1-2 pages, using specific examples.
- Ensure Compliance: Double-check for full tax compliance, as this is verified.
- Stay Updated: Visit the IRSAC page regularly for nomination announcements.
- Network: Engage in professional organizations to strengthen your resume.
Successful applicants contribute to meaningful changes, like those outlined in recent IRSAC reports on information reporting and subgroup priorities.
Conclusion
Applying for IRSAC membership through Form 12339 is a valuable way to influence U.S. tax administration. With its focus on diverse perspectives and policy recommendations, IRSAC helps ensure fair and efficient tax systems. If you’re qualified, prepare your application today and check irs.gov for the latest 2026 deadlines. For more details, download the form or explore IRS advisory committees.