IRS Form 12339 Guide: IRSAC Membership Application Rules

Introduction – What Is Form 12339?

IRS Form 12339, titled Internal Revenue Service Advisory Council Membership Application, is an official administrative application form governed by the Internal Revenue Service (IRS) National Public Liaison office and the U.S. Department of the Treasury. It is cataloged under IRS Catalog Number 28320P and operates under the authority of the Federal Advisory Committee Act (FACA), 5 U.S.C. App. 2.

Unlike standard tax forms used to calculate taxes or report income, Form 12339 is a public service application. It is used by tax professionals, attorneys, accountants, corporate executives, small business representatives, and consumer advocates who wish to apply for an appointed volunteer position on the prestigious Internal Revenue Service Advisory Council (IRSAC).

Purpose of the Form – Why Does Form 12339 Exist?

Established in 1953 (originally known as the Commissioner’s Advisory Group), the IRSAC serves as an organized, independent advisory body to the IRS Commissioner and senior agency leadership. The council brings together diverse private-sector perspectives to analyze complex tax administration challenges, recommend technological improvements, and submit a comprehensive annual public report to Congress and the Treasury.

To ensure that the advisory council maintains balanced representation and high ethical standards, federal law requires a formal, competitive application process. Form 12339 collects the applicant’s professional background, specialized skills, and credentials. It also initiates the mandatory federal income tax compliance checks and FBI background screenings required for anyone advising senior federal officials.

Who Needs to File This Form?

You should complete and submit Form 12339 if you are interested in serving a three-year appointed term on the Internal Revenue Service Advisory Council. The IRS actively seeks applicants with diverse professional backgrounds, including:

• Tax Professionals: Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax attorneys with deep experience in tax preparation, controversy, or litigation.
• Corporate and Small Business Leaders: Financial officers, corporate tax directors, and small business advocates familiar with commercial compliance burdens.
• Technology and Cybersecurity Experts: Specialists in digital identity verification, online customer service design, and financial technology platforms.
• Specialized Tax Experts: Professionals with expertise in information reporting (Forms 1099/W-2), tax-exempt organizations, employee benefit plans, or tribal government taxation.
• Consumer and Civil Rights Advocates: Leaders representing low-income, immigrant, or non-English-speaking taxpayer communities.

Who Is Exempt / Not Required to File?

The vast majority of taxpayers will never need to handle Form 12339. You are exempt or not eligible to file this form under the following conditions:

• General Taxpayers: Private citizens, business owners, and employees managing their normal tax filing obligations do not file Form 12339.
• Current Active Council Members: Serving IRSAC members whose terms have not expired do not file an annual application.
• Federally Registered Lobbyists: Under federal ethics rules and Presidential policy, individuals who are currently registered as federal lobbyists are strictly prohibited from serving on the IRSAC and should not apply.
• Individuals Not Seeking Council Appointment: Anyone who does not wish to serve on this federal advisory committee.

When to File Form 12339

Form 12339 is an event-driven application governed by the annual IRSAC recruitment calendar rather than the standard April 15 tax deadline.

The IRS typically opens its annual recruitment window in the spring of each year (usually between April and June). Completed applications must be submitted by the deadline published in the official IRS recruitment announcement—typically by late spring or early summer. Appointed members are officially announced in the fall and begin their three-year terms the following January.

Where and How to File

Form 12339 is handled directly by the IRS National Public Liaison office and cannot be submitted through consumer tax software.

Applicants have two primary submission methods:

• Electronic Mail (Recommended): Complete the fillable PDF form, assemble your supporting statement and resume into a consolidated package, and email the application directly to the official IRSAC public liaison mailbox listed in the recruitment bulletin.
• Mail or Secure Fax: You can mail your physical application package to the IRS National Public Liaison office in Washington, D.C., at the designated IRS address as per instructions in the recruitment notice, or transmit it via the designated toll-free fax number.

Step-by-Step Instructions to Fill Form 12339

Form 12339 is a structured two-page application that collects personal background data, professional achievements, and legal acknowledgments.

Part I – Applicant Information

Provide your full legal name, maiden name or other names used, and current home address and telephone number. You must also enter your date of birth, city of birth, and state of birth, as this information is legally required to initiate a mandatory FBI criminal background check. Enter your current employer name, business address, job title, business phone, and email address, and certify whether you are a federally registered lobbyist.

Part-by-Part Section Breakdown

Part Number	Form Focus	Filing Directions
Part I	Applicant Background	Provide personal identifying details, current business information, and birth data required for federal security and FBI background screenings.
Part II	Skills & Qualifications	Attach a short (one- to two-page) narrative statement detailing your specific qualifications, recent professional examples, and expertise in complex tax issues.
Part III	Applicant Resume	Attach a comprehensive professional resume detailing your career history, prior Treasury or IRS employment, licenses, and professional memberships.
Part IV	Prior Advisory Service	Disclose whether you previously served on any IRS advisory committees, such as the Art Advisory Panel, ETAAC, TAP, ACT, or IRPAC.
Part V	Tax Compliance Consent	Acknowledge that upon submitting Form 12339, you will receive Form 14767 (Consent to Disclose Tax Compliance Check), which must be returned to verify your personal tax compliance.
Part VI	Perjury Signature	Sign and date certifying under penalties of perjury that all statements are true, correct, complete, and made in good faith.

Required Documents and Information Needed Before Filling

To ensure your application is competitive and complete, prepare the following materials before completing Form 12339:

• Comprehensive Professional Resume: Detailing your work history, titles, dates of employment, prior government service, and active professional licenses (such as CPA, state bar admission, or Enrolled Agent credentials).
• Statement of Skills and Qualifications: A one- to two-page narrative addressing how your expertise aligns with IRSAC focus areas (such as macro-level tax problem solving, user experience design, or service to underserved communities).
• Form 14767 (Tax Check Waiver): The mandatory consent form that allows the IRS to review your tax filing and payment history for the past three years.
• Letters of Recommendation (Optional): Professional endorsements from professional associations, civic leaders, or industry peers supporting your candidacy.

Common Mistakes to Avoid

Omissions on Form 12339 can result in immediate disqualification. Watch out for these frequent mistakes:

• Missing the Annual Deadline: Submitting your application after the spring recruitment window has closed. Late applications are not carried over to the following year.
• Applying While Registered as a Lobbyist: Submitting an application while holding active registration as a federal lobbyist, which results in automatic statutory disqualification.
• Having Unresolved Personal Tax Issues: Applying when you have unfiled federal tax returns or outstanding, unarranged tax balances. Candidates must have an impeccable tax compliance record.
• Omitting Birthplace Information: Leaving your birth date or place of birth blank in Part I. The IRS cannot conduct the mandatory FBI background check without this data.
• Submitting Generic Statements: Writing a broad cover letter instead of addressing the specific qualification questions outlined in Part II.

Penalties for Non-Filing or Errors

Because Form 12339 is an elective application for a volunteer advisory position, there are no civil tax fines for failing to file it. However, errors and misrepresentations carry serious professional consequences:

• Immediate Application Disqualification: Providing incomplete information, failing the FBI background check, or showing unpaid tax debts on your tax check will immediately eliminate you from consideration.
• Federal False Statement Penalties: Form 12339 is signed under penalties of perjury. Knowingly submitting false credentials, fraudulent employment history, or concealing criminal records constitutes a federal crime under Title 18, Section 1001 of the United States Code.
• Professional Ethics Inquiries: If an applicant holding professional credentials (like a CPA or attorney license) is found to have made fraudulent representations to the Treasury Department, the matter may be referred to state licensing boards.

Related Forms and Schedules

Form 12339 operates alongside several specialized federal advisory committee and disclosure documents:

• Form 14767: Consent to Disclose Tax Compliance Check (the mandatory tax check waiver completed by all IRSAC candidates).
• Form 13768: Electronic Tax Administration Advisory Committee (ETAAC) Membership Application.
• Form 12339-C: Advisory Committee on Tax Exempt and Government Entities Membership Application (historically used before consolidation).
• Form 2848: Power of Attorney and Declaration of Representative.
• Treasury Department Circular No. 230: Regulations Governing Practice Before the Internal Revenue Service.

Frequently Asked Questions

What is the Internal Revenue Service Advisory Council (IRSAC)?

The IRSAC is an independent advisory committee authorized under the Federal Advisory Committee Act. Its members advise the IRS Commissioner and senior leadership on tax administration, technology modernization, and taxpayer rights.

Are IRSAC members paid for their service?

No. IRSAC members serve as volunteers without salary. However, the IRS reimburses members for official travel, lodging, and per diem expenses incurred while attending council meetings in Washington, D.C.

What is the term length for an appointed member?

Members are appointed to a three-year term beginning in January following their selection. Members may occasionally be reappointed to serve an additional term.

What background checks does the IRS perform on applicants?

The IRS conducts three mandatory screenings on all finalists: a comprehensive federal income tax compliance check (reviewing filing and payment history), an FBI criminal history check, and an Office of Professional Responsibility practitioner check.

Can an active federal employee apply to serve on the IRSAC?

Generally, no. The council is designed specifically to provide external, non-governmental public perspectives to agency leadership. Current federal employees are generally excluded from serving as appointed council members.

When will applicants be notified of the IRS’s decision?

The review and background screening process typically takes several months. Finalists are usually contacted for interviews in the late summer, and official appointment announcements are made by the IRS in the late fall or early winter.

Conclusion – Key Takeaways Summarized

IRS Form 12339 is the official application gateway for leaders in the accounting, legal, technology, and business communities who want to influence federal tax administration by serving on the Internal Revenue Service Advisory Council.

To submit a competitive application, monitor the IRS newsroom for the annual spring recruitment opening, draft a detailed two-page statement addressing council priorities, ensure your personal and business tax compliance is spotless, and email your completed package to the IRS National Public Liaison office before the deadline.