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
CPP on Tax Connect
Tax Connect is an online and email platform for networking, exchanging ideas, getting advice, and interacting with fellow lawyers and legal professionals with whom you share similar areas of interest. Tax Connect communities are grouped around common practice areas like Pro Bono & Tax Clinics and International Taxation. The communities are open to any Section member and are a great way to collaborate on projects and upcoming meetings!
The Court Procedure and Practice committee is part of the Court Practice, Penalties, and Collection Community on Tax Connect. Check it out and get involved today!
To learn more about ABA Tax Connect view the User Guide.
Joining Section of Taxation Committees
The Tax Section has over thirty member-led committees and Section Members can join as many as they would like. Each committee deals with a common practice area, such as Individual & Family Taxation, Exempt Organizations, Employee Benefits, etc.. A full list is available on our Committees & Task Forces landing page. If you are interested in getting involved, learn more about Section Membership here.
Our committees provide a great opportunity to network and to get involved. Committee members create robust and current CLE sessions for our conferences, participate in government comment projects, create committee newsletters or publications, and more. Feel free to Contact staff with any questions!