My entire public pension as a retiree is based on working 5 1/2 years as an assistant state attorney (assistant district attorney) and the rest of my career as a full time state law enforcement agency legal advisor. The ASA appears within the IRS's approach to "law enforcement officer". My law enforcement agency legal advisor work included training officers, preparing and reviewing wiretap applications, search warrants, and advocacy for my employing state agency as a registered legislative lobbyist, and other law enforcement activities. It's this latter employment that I ask about. I was not a sworn officer or agent in the law enforcement agency but devoted my full time effort to enforce the law through my legal efforts. Can I in good faith claim the "law enforcement officer" status related to my retirement (1099-R) income for 2022? (I have not claimed it previously, but never investigated this option until now.)
