chevron-down Created with Sketch Beta.
    July 01, 2023

    Tax Accounting Committee

    Committee Leadership

    Chair

    Heather Harman

    Vice-Chairs

    Kate Abdoo

    Carol Conjura

    About the Committee

    In recent years there have been significant changes involving the proper timing of income and expense recognition. Some changes are attributed to statutory changes, some arise from case law developments and government interpretation, still others result from issues identified through IRS examination. As professionals working in tax accounting, we must constantly be aware of these changes in whatever form they take. The Tax Accounting Committee is committed to keeping its members abreast of significant developments. Additionally, our committee members contribute the formulation and development of issues through our active involvement in tax accounting issues. Committee members are able to remain up to date on the latest developments through the regular occurrence of a Current Developments Panel at each committee meeting. Committee members participate, form, and develop significant issues through panel participation, mini programs, and the comment letter process.

    Thanks for visiting this website and we look forward to seeing and meeting you at your next meeting!

    Who We Are

    Not surprisingly, given the focus of our Committee, our membership is comprised of both lawyers and accountants. We regularly coordinate with the Tax Accounting Committee of the American Certified Accountants Association ("AICPA"), and many of our members are also members of that Committee. The Committee on Tax Accounting(#3340) is primarily responsible for tax accounting methods, which includes the timing of income and deductions under the accrual and cash methods, inventory methods, capitalization vs. expensing, procedures for changing accounting methods, and the many special methods involving these general issues, such as long-term contract accounting, the installment method, and the uniform capitalization rules. The committee also has primary jurisdiction over a variety of other income tax issues including accounting periods, the specialized tax rules affecting regulated utilities, alternative minimum tax, research credits, NOLS, amortizable bond premium. The complete list of Internal Revenue Code Sections over which the Committee has primary jurisdiction is available here.

    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 above 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!