The Internal Revenue Service has selected 10 new members for its Internal Revenue Service Advisory Council, a forum in which outsiders can discuss tax administration issues with IRS officials.

Members of the council represent taxpayers, tax professionals, small and large businesses, state tax administrations and payroll processors. The 10 new members join 17 existing members for a term of between two and three years.

New members include:

* David L. Bernard, vice president of tax and real estate for Kimberly-Clark and previously international president of the Tax Executives Institute;

* Jay E. Fishman, managing director of Financial Research Associates and a fellow of the American Society of Appraisers;

* Dean Heyl, president of Heyl Consulting and attorney/manager of government relations with the Direct Selling Association;

* Marshall Hunt, director of the Tax Assistance Program for the Accounting Aid Society and an adjunct lecturer at the University of Michigan-Dearborn;

* Marc J. Korab, senior vice president of corporate tax for Citigroup;

* David A. Lifson, co-managing partner of Hays & Co. and president of the New York State Society of CPAs;

* Carol Markman, a partner with Feldman, Meinberg & Co. and previously president of the National Conference of CPA Practitioners;

* Charles P. Rettig, an attorney with Hochman, Salkin, Rettig, Toscher & Perez, and a member of the board of trustees of the California CPA Education Foundation;

* Bonnie Speedy, national director of AARP Tax Aide, AARP Foundation; and,

* Carolyn R. Turnbull, senior tax manager with Grant Thornton and a member of the Tax Advisor Editorial Board of the American Institute of CPAs.

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