IRS Form 13768 Guide: ETAAC Membership Application Rules

1. Introduction: What is Form 13768?

IRS Form 13768, officially titled the Electronic Tax Administration Advisory Committee (ETAAC) Membership Application, is an administrative application document published by the Internal Revenue Service (IRS). The IRS operates as a federal bureau under the United States Department of the Treasury, administering the internal revenue laws and overseeing electronic filing initiatives.

Unlike personal tax returns or corporate tax schedules, Form 13768 is not used to calculate or pay taxes. Instead, it is an application form used by industry professionals, cybersecurity experts, tax practitioners, and state tax administrators seeking appointment to the Electronic Tax Administration Advisory Committee (ETAAC).

Established under the IRS Restructuring and Reform Act of 1998 (RRA 98) and governed by the Federal Advisory Committee Act (FACA), ETAAC serves as a public advisory forum. Form 13768 enables qualified candidates to apply for a three-year appointment to advise the IRS and Congress on digital tax administration, cybersecurity, and identity theft prevention.

2. Purpose of the Form

As federal and state tax filing systems modernized, cybercriminals began exploiting digital pathways through identity theft refund fraud and data breaches. Addressing these high-tech threats requires close collaboration between the federal government, state tax agencies, software companies, and private tax professionals.

Congress established ETAAC to serve as an organized channel for public input on electronic tax systems. The committee works on critical initiatives—such as the IRS Security Summit—and presents a comprehensive annual report to Congress every June detailing practical recommendations to improve digital tax administration and fraud prevention.

Form 13768 exists to provide an open, standardized application process for selecting new committee members. It collects an applicant’s professional background, industry qualifications, and technical expertise, ensuring that the Secretary of the Treasury and the IRS Commissioner appoint a balanced group of experts representing diverse sectors of the tax community.

3. Who Needs to File This Form

Form 13768 is completed by experienced professionals who want to volunteer their expertise by serving on ETAAC. The IRS actively recruits candidates across several key sectors:

• Cybersecurity & Fraud Experts: Specialists in information security, authentication, digital forensics, and financial crime mitigation.
• Tax Software Developers: Executives and technical leaders from consumer and commercial tax preparation software companies and electronic return transmitters.
• State Tax Administrators: Leaders from state departments of revenue who coordinate joint state-federal tax administration and information sharing.
• Tax Practitioners: Licensed Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax attorneys with extensive experience in electronic filing and client representation.
• Payroll & Financial Services Leaders: Professionals representing payroll service bureaus, automated clearinghouse (ACH) networks, and financial institutions.
• Consumer & Small Business Advocates: Leaders representing the interests of individual taxpayers, unbanked populations, and small businesses in digital tax policy.

Applicants may nominate themselves or be nominated by a professional association, employer, or industry colleague using Form 13768.

4. Who Is Exempt / Not Required to File

Because Form 13768 is strictly an application for a federal advisory appointment, the vast majority of citizens and tax professionals do not need to file it:

• Everyday Taxpayers: Individuals and businesses filing their annual federal returns have no reason to complete this application.
• Public Meeting Observers: All ETAAC meetings are open to the public; individuals attending as public observers or submitting public comments do not complete Form 13768.
• Federally Registered Lobbyists: Under federal executive branch ethics policies, individuals who are actively registered as federal lobbyists are legally barred from serving on federal advisory committees and should not apply.
• Applicants to Other IRS Committees: Individuals applying to other advisory bodies—such as the Internal Revenue Service Advisory Council (IRSAC) or the Taxpayer Advocacy Panel (TAP)—use different recruitment channels.
• Non-Compliant Taxpayers: Individuals who have unfiled federal tax returns or outstanding unpaid federal tax liabilities are disqualified and should not apply until their tax affairs are resolved.

5. When to File

Form 13768 operates on an annual competitive recruitment cycle announced in the Federal Register:

• Annual Nomination Window: The IRS typically issues a formal call for nominations in the Federal Register in the winter or early spring (often between January and April).
• Filing Cutoff Date: The nomination notice establishes a strict submission deadline, generally giving applicants 45 to 60 days to submit their completed application packages.
• Three-Year Appointment Term: Appointed members serve staggered three-year terms beginning in the fall following appointment by the Secretary of the Treasury.

Applications received after the published Federal Register deadline are held over for consideration in the subsequent year’s recruitment cycle or returned unprocessed.

6. Where and How to File

Form 13768 cannot be submitted through standard consumer tax software like TurboTax. It is an administrative document submitted directly to IRS national leadership.

Applicants typically submit Form 13768 electronically by emailing a completed fillable PDF, along with a resume and short biography, to the dedicated ETAAC recruitment email inbox indicated in the Federal Register notice. In some cycles, applicants may mail their paperwork to the specific IRS address as per instructions in the official solicitation notice.

Always verify that your email submission contains all required attachments before sending. The IRS National Public Liaison office will acknowledge receipt and use your contact details to coordinate subsequent background checks and interview schedules.

7. Step-by-Step Instructions to Fill the Form

Form 13768 captures personal identifying data, professional experience, and tax compliance authorizations. Review the table below for a section-by-section walkthrough.

Section	Required Information	Instructions for Applicants
Applicant Details	Personal Identification	Enter your legal name, current professional title, employer or organization name, business address, and telephone numbers.
Email Address	Primary Contact Email	Provide a reliable email address; all committee communications, interview notices, and vetting documents are sent by email.
Industry Sector	Primary Area of Expertise	Check the box that best describes your background: Cybersecurity, Software, State Government, CPA/EA, Payroll, or Consumer Advocacy.
Narrative Qualifications	Experience Statement	Describe your experience with electronic tax administration, identity theft prevention, Security Summit initiatives, or large-scale digital systems.
Tax Check Consent	Tax Compliance Authorization	Authorize the IRS to perform a comprehensive federal tax compliance check on your personal and business tax accounts.
Background Attestation	Ethics & Security Disclosure	Disclose any prior criminal history, professional license disciplinary actions, or potential conflicts of interest.
Signature Block	Signature & Date	Sign and date the application, affirming that all statements and attached resume details are true and correct under penalty of law.

Drafting Your Narrative Qualifications

The narrative portion of Form 13768 is the most critical element of your application. When explaining your background, incorporate these key focus areas:

• Cross-Sector Collaboration: Highlight your experience working with diverse stakeholders, such as participating in the IRS Security Summit, state-federal coalitions, or industry working groups.
• Electronic Administration Experience: Describe how your daily work intersects with electronic filing, application programming interfaces (APIs), digital identity verification, or automated tax processing.
• Cybersecurity and Fraud Mitigation: Detail your practical experience preventing identity theft refund fraud, securing customer data, or responding to high-tech tax scams.

8. Required Documents/Information Needed Before Filling

Before submitting Form 13768, assemble the complete application packet required by the Federal Register guidelines:

• Completed Form 13768: The fully answered, signed, and dated application worksheet.
• Current Resume or Curriculum Vitae (CV): A comprehensive professional resume detailing your work history, educational background, and technical leadership roles.
• Short Professional Biography: A concise one- or two-paragraph narrative biography suitable for public distribution upon appointment.
• Letters of Recommendation (Optional): One or two letters from professional associations, employers, or industry peers supporting your nomination.
• Clean Tax History: Verification that all personal and business federal tax returns are filed and all taxes are paid or subject to an active payment agreement.

9. Common Mistakes to Avoid

The appointment process is highly competitive. Avoid these frequent mistakes that can disqualify your application:

• Missing the Annual Deadline: Submitting your application even one day after the Federal Register cutoff will prevent your application from being reviewed.
• Failing the Tax Compliance Check: The IRS runs an exhaustive tax compliance check. Having an unfiled tax return or an unresolved tax lien will lead to immediate disqualification.
• Applying as a Registered Lobbyist: Active federal lobbyists are disqualified under executive branch ethics rules; applying while registered as a lobbyist will result in rejection.
• Omitting Supporting Attachments: Submitting Form 13768 without a resume and professional biography makes your application incomplete and subject to dismissal.
• Writing Generic Answers: Focusing solely on basic tax preparation without addressing electronic systems, cybersecurity, or policy reform fails to demonstrate suitability for ETAAC.

10. Penalties for Non-Filing or Errors

Because Form 13768 is a voluntary application for a federal advisory committee, there are no civil tax penalties, fines, or late fees for failing to file it. However, errors and misrepresentations carry serious professional and legal consequences:

• Immediate Disqualification: Omitting required disclosures or failing the IRS tax check results in immediate removal from committee consideration.
• Revocation of Appointment: If an appointed member is later found to have uncorrected tax compliance issues or ethical conflicts, the Treasury Secretary can remove them from the committee.
• Professional Embarrassment: Committee appointments undergo extensive review by IRS leadership, Treasury officials, and federal vetting staff; discovered misrepresentations can damage professional standing.
• False Statements Liability: Intentionally falsifying credentials, criminal history, or tax compliance on federal application forms is a federal offense under 18 U.S.C. Section 1001, punishable by fines and imprisonment.

11. Related Forms or Schedules

Form 13768 operates alongside several related IRS advisory, outreach, and representation forms:

• Form 14767: Consent to Disclose Tax Compliance Check (used during committee vetting)
• Form 13748: Workshops/Seminars Registration
• Form 13285-A: Reducing Tax Burden on America’s Taxpayers (Public Referral Form)
• Form 2848: Power of Attorney and Declaration of Representative
• Form 23: Application for Enrollment to Practice Before the Internal Revenue Service
• Publication 4883: Grant Program Information

12. Frequently Asked Questions

Are ETAAC committee members paid for their service?

No. ETAAC members serve as Special Government Employees (SGEs) without compensation. However, the IRS reimburses members for approved travel and per diem expenses incurred while attending official meetings and working sessions in Washington, D.C., in accordance with federal travel regulations.

How long does a member serve on ETAAC?

Appointed members serve a term of three years. Terms are staggered so that approximately one-third of the committee turns over each year, ensuring continuity across projects and annual reports.

What does the IRS tax compliance check involve?

The IRS checks several years of personal and business tax returns for the applicant and any business entity in which they hold a significant ownership stake. The check verifies that all returns were filed timely and that there are no unresolved tax balances, liens, or unagreed audit findings.

Can a federally registered lobbyist apply using Form 13768?

No. In accordance with presidential policy and federal ethics regulations, federally registered lobbyists are prohibited from serving on federal advisory committees like ETAAC to ensure impartial, public-interest advice.

What is the annual ETAAC Report to Congress?

The annual report is ETAAC’s primary statutory deliverable. Published every June, it offers concrete recommendations to the IRS and Congress on topics such as identity theft refund fraud, digital communications, state-federal data exchanges, and taxpayer authentication.

How many members serve on the committee?

The committee typically consists of approximately 15 to 20 members drawn from diverse geographic regions and professional backgrounds, ensuring balanced representation across private industry, public administration, and consumer advocacy.

13. Conclusion: Key Takeaways Summarized

IRS Form 13768 offers tax professionals, cybersecurity specialists, and industry leaders a unique opportunity to shape the future of digital tax policy. Keep these essential takeaways in mind:

• Advisory Appointment Gateway: Use Form 13768 to apply for appointment to the Electronic Tax Administration Advisory Committee (ETAAC).
• Three-Year Volunteer Role: Appointed members serve three-year terms advising the IRS and Congress on cybersecurity, e-filing, and fraud prevention.
• Watch the Federal Register: Submit your application packet during the open recruitment window announced each winter or spring.
• Maintain Full Tax Compliance: Ensure all personal and business tax filings are fully up to date before applying, as the IRS conducts an exhaustive tax check.
• Submit Complete Packages: Deliver Form 13768 along with your resume and professional biography to the specific IRS address as per instructions in the official nomination notice.