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.)
9) "public safety officer" means—
(A) an individual serving a public agency in an official capacity, with or without
compensation, as a law enforcement officer, as a firefighter, as a chaplain, or as a member of a rescue squad or ambulance crew;
The definition of "law enforcement officer" as used in your quoted section is broad, and is modified by "includes, but is not limited to..." and mentions several examples. I do not see that being a "sworn" law enforcement officer is a requisite. Others could fit in the category if applied broadly. For example, non-sworn crime scene technicians, non-sworn fingerprint specialists, etc. I am inclined to claim the categorization based on my prosecutor days and full time career in a law enforcement agency assisting "sworn" and non-sworn law enforcement agency operations and personnel.