Five new members have been appointed to the Internal Revenue Service Advisory Council (IRSAC) and the 2017 IRSAC Chair. IRSAC provides an organized public forum for IRS officials and representatives of the public to discuss key tax administration issues.
The IRSAC, established in 1953, selects members to represent the taxpaying public, tax professionals, small and large businesses, academia and the payroll community. The council provides the IRS Commissioner and division leadership with important feedback, observations and suggestions.
IRSAC meets periodically and will submit its annual report to the agency in November, 2017, at a public meeting. IRSAC members generally serve three-year terms. The five new members will join 16 returning members in 2017.
The following persons were appointed to serve on the council beginning in 2017:
Sharyn Fisk is Assistant Professor of Accounting at California State Polytechnic University – Pomona, where she specializes in Taxation. Prior to her career in academia, she worked in the private sector and represented individuals and closely-held entities in controversies throughout the U.S. with respect to federal and state taxes. She is a member of the State Bar of California, where she has served as Chair of the Tax Policy & Legislation Committee and as Vice Chair of the Executive Committee, Taxation Section. She is also a member of the ABA’s Standards of Tax Practice Committee, Taxation Section, and she is the current Chair of the Los Angeles County Bar Association’s Executive Committee, Taxation Section. Ms. Fisk holds a B.A. (Journalism) from San Diego State University, a J.D. from Rutgers University and an LL.M. from New York University School of Law.
Kathy Hettick is the owner of Hettick Accounting & Tax, LLC in Enumclaw, WA., where she has provided accounting and tax services to small businesses and individuals for almost 30 years. She has held numerous leadership roles at the local, state and national levels of organizations, including the National Society of Accountants, the National Association of Enrolled Agents, the Washington Association of Accountants and the Washington Association of Enrolled Agents. She is the immediate past-president of NSA and has served as the Washington Association of Accountants President and Board Member. Ms. Hettick served as Chair of the IRS Working Together Symposium in Washington State, where she coordinated with several other tax and accounting organizations, including the local IRS liaison team, to produce annual events.
Sheldon Kay has 35 years of experience as an attorney. He is a partner for Crowe Horwath LLP, CPA, in Atlanta, where he coordinates the Washington National Tax Office. He began his legal career with the IRS as District Counsel in Georgia, serving as both attorney and manager, and routinely litigated cases in Tax Court. Between 2011 and 2013, he served IRS as the Chief and Deputy Chief in Appeals, where he was personally involved with multiple Appeals initiatives, including Appeals Judicial Approach and Culture and Ex Parte Revenue Procedure 2012-18. He is a member of the Georgia, Missouri, Illinois, Wisconsin and DC Bar Associations. He is a CPA in the state of Georgia and is a fellow of the American College of Tax Counsel. Mr. Kay received his undergraduate degree (Accounting) from Northern Illinois University and holds a J.D. from John Marshall Law School.
Phyllis Jo Kubey is the owner of Phyllis Jo Kubey, EA, CFP, ATA, ATP, Tax Preparation & Consultation in New York and has 30 years of experience in taxation. She is a member of the National Association of Enrolled Agents and the New York State Society of Enrolled Agents, the National Association of Tax Professionals, the National Society of Accountants, the Financial Planning Association and a non-attorney member of the American Bar Association. She is an NYSSEA Board Member at Large, and serves on its Membership, Government Relations and IRS Continuing Education Reporting Committees. She is also NYSSEA’s liaison to the New York State Department of Taxation. Ms. Kubey holds a Bachelor of Fine Arts from Carnegie-Mellon University and a Master of Music (Voice) from The Julliard School.
Charles “Sandy” Macfarlane is Vice President and General Tax Counsel for Chevron Corporation in San Ramon, CA., where he is responsible for Chevron and its subsidiaries’ worldwide tax affairs. Employed with Chevron for the past 30 years, his previous positions included Assistant General Tax Counsel and Tax Compliance Manager. He served as Chair of the Tax Legislative Committee for the American Petroleum Institute for 11 years. He is the immediate past international president of the Tax Executives Institute. He led TEI’s delegations to liaison meetings with the IRS and Department of the Treasury, Office of Tax Policy. He is also a member of the American Bar Association, Section of Taxation. Mr. Macfarlane holds an AB (History) from Brown University, a J.D. from Boston College Law School and an LL.M. (Taxation) from the Boston University School of Law.
The 2017 IRSAC Chairman is Timothy McCormally, Director, in the Washington National Tax practice of KPMG, LLP, in Washington, DC. He has 40 years of experience as a tax attorney. Before joining KPMG, he spent 30 years on the staff of Tax Executives Institute, first as General Counsel and then as Executive Director. At TEI, his responsibilities included the overall administration of the professional association of 7,000 in-house tax professionals from around the world. He also participated in the Institute’s extensive advocacy program, contributing to comments submitted to the IRS, Treasury Department, Canada Revenue Agency, the Canadian Department of Finance, and the Organization for Economic Co-operation and Development. Mr. McCormally is a contributor to numerous publications and has recently written or co-written articles on Circular 230 and tax ethics generally, tax whistleblowing, FBAR reporting, and IRS efforts to risk-assess taxpayers. He is a member of ABA, Section of Taxation (Administrative Practice and Employment Tax Committees) and the American College of Tax Counsel. Mr. McCormally holds a J.D. from Georgetown University Law Center and a B.A. from the University of Iowa.
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