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ADMINISTRATIVE PRACTICE 1005 Tax Lawyer, Vol. 55, No. 4 ADMINISTRATIVE PRACTICE AND PROCEDURE SUBMITTED BY THE COMMITTEE ON ADMINISTRATIVE PRACTICE AND PROCEDURE: RICHARD C. STARK, COMMITTEE CHAIR; PHILLIP PILLAR AND SANFORD W. STARK, SUB-COMMITTEE CO-CHAIRS ON IMPORTANT DEVELOPMENTS* Legislation The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. No. 107-16, 115 Stat. 38, a historic $1.35 trillion compromise tax cut plan that retained the core components of President...

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