On August 4, 1988, the Council of the Section of Taxation approved a resolution regarding the review of government submissions, and on January 26, 1995, certain modifications were adopted. The current policy of the Council regarding the review of government submissions is as follows:
Except as provided below all written submissions to a government official or entity shall be submitted in advance to the Committee on Government Submissions ("COGS") and to the Council Director of the relevant Committee. Specific procedures for review by such persons and for the substitution in place of the Council Director where appropriate of another Council member or Officer shall be formulated and maintained by the Committee on Government Submissions, subject to the approval of the Vice-Chairs for Government Relations and Committee Operations.
The primary purposes of review by COGS shall be to ensure (1) that the submission is in the correct form and includes a cover sheet, (2) that the document is clearly written, well organized, and internally consistent from a stylistic standpoint, with major points being appropriately emphasized (preferably through an "executive summary") and (3) that the substantive points are technically accurate, intellectually honest and not obviously unbalanced towards particular client interests or results that reflect clearly bad tax policy. In some instances, a COGS reviewer also may be able to suggest additional substantive points based on his or her particular expertise or experience. The COGS reviewer should not normally attempt to duplicate committee research, substantially rewrite the submission or substitute his own substantive preferences for those of the committee.
The Council Director of the relevant Committee will follow the development of a proposed government submission and review it, not only applying the COGS review criteria, but also to insure both that it is consistent with the goals of the Tax Section to provide unbiased, thorough and timely input and that it is not inconsistent with Tax Section policy. The Council Director will be personally responsible for the substantive and editorial contents of written submissions. If the Council Director concludes that the position expressed should not be submitted to the government as representing the view of the Tax Section, the Council Director will advise the Committee Chair and if, together, they are unable to resolve the matter, they will brief the Section Chair who will resolve the matter.
Cases of disagreement between the COGS reviewers and the Committee Chair will be resolved by the Council Director. In the event of their failure to agree, the question will be decided by the VCGR [Vice Chair (Government Relations)], or, if the Section Chair so decides, by the Section Chair. The VCGR and Section Chair should be informed of significant disagreements which have arisen in the review process whether or not they have been resolved.
In the event of circumstances requiring expedited treatment for a government submission, or in the event of other circumstances which in their judgment shall make such action appropriate, the VCGR and Section Chair shall each have authority to abbreviate normal review procedures and to eliminate any stage of review.
