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    July 01, 2023

    Civil and Criminal Tax Penalties Committee

    Committee Leadership

    Chair

    Michael A. Villa, Jr.

    Vice-Chairs

    Sandra R. Brown

    Brian McManus

    Sara G. Neill

    About the Committee

    The Civil and Criminal Tax Penalties committee (CCTP) is responsible for all aspects of the criminal enforcement of the tax laws, as well as related criminal provisions of Title 18, such as money laundering, currency transactions, and forfeiture issues. The CCTP also focuses on civil penalties, primarily the civil fraud and accuracy-related penalties. The CCTP provides exceptional programs of relating to criminal and civil tax enforcement issues at Section meetings.

    The CCTP maintains various Subcommittees including Important Developments - Criminal Penalties, Important Developments - Civil Penalties, Sentencing Guidelines, Monetary Violations and Forfeitures, Legislative and Administrative Developments, International Tax Enforcement, and IRS Investigations and Practices, Attorney-Client And Constitutional Privileges, Department Of Justice Procedures, Voluntary Disclosure & Compliance, New Members, Liaison for Technological Development, Liaison to Standards of Tax Practice. Most Subcommittee Chair provide recent development updates at each ABA Tax Section Meeting.

    The CCTP often creates Task Forces to report on specific issues. Current or prior CCTP Task Forces include the Circular 230 Task Force, Civil & Criminal Tax Penalties Task Force, Offshore Credit Card Initiative Task Force, Professional Services Task Force, Sarbanes-Oxley Legislation Task Force, Abusive Tax Shelters Task Force, and the Task Force On Sentancing Guidelines.

    Many CCTP members are highly experienced practitioners specializing in criminal and civil tax controversies and related litigation in federal and state courts located throughout the United States. Other members may have a more limited involvement in certain areas of criminal or civil tax related controversies and related litigation. CCTP meetings frequently offer a unique opportunity for an open forum discussion regarding important issues of interest to CCTP members. We would like to encourage you to join the CCTP, attend the next CCTP meeting at the upcoming Section meeting and get involved! 

    Stay in Touch with Your Committee: Listserv and Hivebrite

    Each Tax Section committee has a mailing list (listerv) and a Hivebrite community. Information about and links to both are below. 

    Listserv

    Committees share news, events, and updates through a dedicated committee listserv. As a committee member, you are welcome and encouraged to share resources, events, or ask questions to fellow committee members that are directly relevant. The listserv email address can be found below. You are automatically added to the listserv and will receive email notifications when you join a committee.  Learn more about managing your committees.

    Click the link below to view the committee listserv email address. Note: you must be logged in and a Section Member to view the address.

    Hivebrite

    In addition to listserv, each committee has a Hivebrite community. Here, committees can share meeting materials or recordings, committee newsletters, and more. All Tax Connect discussion posts have been moved over to the committee's Hivebrite community

    More Resources

    Listserv Etiquette

    A full FAQ and How to for using listserv is available here. Here are the basic dos and don'ts of using a committee listserv. The committee listserv email address is available above. Note: you have to be logged in and a Section member to view it.

    • Do reply to the listerv with substantive responses (please email “thank you” emails to the individual).
    • Do utilize the member directory to send private messages or individual messages.
    • Do reach out to Tax Staff if you have questions or issues with the community or listerve.
    • Do refer to the FAQ pages for specific problems or concerns.
    • Don’t reply all asking to unsubscribe, please follow the instructions to leave the committee.
    • Don’t share the listserv email outside of the committee.
    • Don’t post commercial messages.

    Join the Committee

    This committee is open to all Tax Section members. To join click here and then click Join Committees or follow the detailed steps below. A more detailed committee help page is available here. Not a Section Member? Join today!

    1. Click Log In in the upper right corner of this website.
    2. Log in to your My ABA account. If you do not remember your email address or password, click Need Help Logging In? and follow the instructions.
    3. Once you are logged in, click 'Hi Your Name' in the upper right then click My ABA.
    4. On the My ABA Dashboard page, click on Manage Memberships (a button toward the right with a right arrow).
    5. If you are a Section Member,  you will see Section of Taxation under Specialty Group Memberships & Committees, click Join Committees to the right. If you are not a Section member, consider joining the Section to access our committees.
    6. You will now see a list of Tax Section Committees. To join one, simply click Join next to the name of the committee. A check mark will appear to confirm you have joined. To leave a committee, simply click the check mark and you will see Join reappear indicating you are no longer a member of that committee.
    7. Joining a committee will automatically add you to the committee's listserv. Committees encourage member involvement through these committee listservs, other online platforms, and in-person at our meetings and events. 

    Have a Question or Need Assistance? Contact Staff

    If you have questions contact staff at the email addresses below and we will respond as soon as possible!