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. Periodic newsletters keep members informed of committee activities.
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. Our recent government submissions are available on the right-hand column of the Committee's website.