Membership is designed if possible to have members from all 50 states, the District of Columbia, Puerto Rico and one international member, who represents U.S. taxpayers working, living or doing business abroad or in a U.S. territory. Members are appointed to represent taxpayers in their geographic locations and taxpayers overall. Applicants chosen as alternate members will be considered to fill any vacancies that open in their areas during the next three years. TAP reports annually to the Secretary of the Treasury, the IRS Commissioner and the National Taxpayer Advocate. 

Members must be United States citizens, current with his or her federal tax obligations, and able to commit 200 to 300 volunteer hours per year. They must  a Federal Bureau of Investigation criminal background check. 

Employees of the Department of the Treasury or IRS  cannot serve on the panel, and former Department of the Treasury or IRS employees and former TAP members cannot serve until they have been separated from their service for three years. Tax practitioner applicants must be in good standing with the IRS .

TAP is seeking members from Alaska, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Illinois, Indiana, Iowa, Louisiana, Minnesota, Mississippi, Missouri, Nebraska, New York, North Carolina, North Dakota, Pennsylvania, Puerto Rico, Rhode Island, South Dakota, Texas, Utah, Vermont, West Virginia, Wisconsin and Wyoming.

Alternates are being sought from Alaska, Arkansas, Connecticut, Delaware, Florida, Hawaii, Idaho, Kansas, Maine, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New York, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, Tennessee, Vermont and Wyoming.