Council members are appointed by the IRS commissioner to three-year terms. 

Nominations can be made by individuals or organizations. Member backgrounds include experience in tax preparation, with tax exempt and government entities, information reporting taxpayer or consumer advocacy.

Applications should document the proposed members qualifications. Applicants must be in good standing with their own tax obligations and demonstrate high professional and ethical standards and must pass a tax compliance and practitioner check.

FBI fingerprint checks are required tor those applicants deemed "best qualified.”