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July 01, 2023

Court Procedure and Practice Committee

Committee Leadership


Zhanna Ziering


Lawrence Sannicandro

Michelle Schwerin

About the Committee

The Court Procedure and Practice Committee focuses on a variety of tax litigation topics. It is responsible for monitoring current developments and developing panel programs that promote the professional interests of tax judges, the Internal Revenue Service, the Department of Justice Tax Division and private tax litigators.

The Committee offers exceptional CLE programs on procedural issues and hot controversy topics. Our programs typically include panels moderated by a subcommittee chair and featuring renowned experts, top government officials, and Tax Court or other judges. These presentations are supplemented by reports from the Chief Judge of the United States Tax Court, the Chief Judge of the United States Court of Federal Claims, the Office of Chief Counsel of the Internal Revenue Service, and the Assistant Attorney General for the Tax Division of the United States Department of Justice.

Our Current Developments Subcommittee Chair also presents a brief report on hot topics relevant to our audience. In addition, at our May meeting, we honor a former Tax Court judge and briefly profile his or her career and contributions to the tax system. Lastly, we have a joint luncheon at each of our meetings with the Administrative Practice Committee featuring a government speaker.

Committee members meet informally with Government representatives on particular issues and make formal submissions on proposed legislation, proposed regulations, and rule changes. The Committee recently provided comments on the Tax Court's proposed rule changes; considered whether to recommend any changes to the rules of the U.S. Court of Federal Claims as part of a project of its Bar Association; assisted with comments regarding the allocation of a dependency exemption between parents of a common child, due to the potential for increased litigation in the Tax Court of family law matters; and is assisting with comments on proposed Treasury regulations regarding collection due process. The Committee also continues to provide input on legislation, the Tax Court's e-filing initiative, and ways in which a taxpayer's privacy can be protected in Tax Court filings.

Thank you for visiting our website. The Court Procedure and Practice Committee has a long history of active participation by the United States Tax Court, the United States Court of Federal Claims, the Office of Chief Counsel of the Internal Revenue Service, and the Tax Division of the Department of Justice. This governmental participation creates a unique environment in which issues are considered from all perspectives, thereby enhancing the tax system.

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. 


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


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!