The Taxation Section is overseen by the Executive Committee of the Taxation Section.
The Section also has standing committees on areas of importance to California tax practitioners. See our roster of Standing Committee officers. The committees are:
- Compensation and Benefits
- Corporate and Pass-Through Entities
- Estate and Gift Tax
- Income and Other Taxes
- International Tax
- State and Local Tax
- Tax Exempt Organizations
- Tax Procedure and Litigation
- Women in Tax
- Young Tax Lawyers
Compensation and Benefits Committee
The Compensation and Benefits Committee provides a forum for members of the Taxation Section to learn and discuss issues relating to executive compensation, tax-qualified retirement plans, and health and welfare benefit arrangements. Membership in the Committee is open to employee benefit practitioners and Taxation Section members and the participation of members of the Labor and Employment Law Section is encouraged. The Committee strives to include in discussions high level members of the Internal Revenue Service, U.S. Department of Labor Employee Benefit Security Administration, and California Franchise Tax Board.
Corporate and Pass-Through Entities
The Corporate and Pass-Through Entities Committee focuses on issues faced by corporate taxpayers and provides opportunities for practitioners and corporate tax counsel to maintain a level of expertise in the field of corporate tax law, expand their professional contacts, and serve the profession, the public and the legal system. Membership in the Committee offers practitioners information on developments with respect to corporate and business tax and a greater voice on developments in such legislation.
Estate and Gift Tax
The Estate and Gift Tax Committee is comprised of attorneys throughout the State of California who devote a significant portion of their practice to understanding the evolving areas of estate and gift tax compliance. One of the primary functions of the Committee is to provide valuable, informative, high quality continuing education programs on behalf of the Taxation Section.
Income and Other Taxes
The Income and Other Taxes Committee provides an outlet for its members to actively participate in the Section with respect to issues relating primarily to federal income taxation. The Committee’s mission is to (i) promote dialogue and maintain the expertise of its members through the annual provision of continuing education with respect to recent developments on various income (and other) tax issues; and (ii) provide a networking forum for members to expand their professional contacts.
The International Tax Committee is an integral part of California’s international tax practice, providing a unifying forum in which to address the tax considerations of individuals, trusts and business enterprises, whose members and activities cross international borders. The purpose of the Committee is to support, inform and educate its members and other California tax practitioners, and to provide events and forums for discussing current issues and the state of international tax law. The Committee promotes professional excellence and strives to provide members with knowledge and tools to expand and enrich their practices through quality continuing education, publishing and speaking opportunities, mentor programs and networking opportunities. The Committee takes an active role in coordinating international tax panels and panelists for various State bar meetings and conferences, and is a co-sponsor of the annual USD/Procopio International Tax Institute. The Committee also works with the AICPA foreign trust task force and international tax technical resource panel to coordinate with the IRS for various projects, including comments for regulations projects, modifying tax forms and developing new forms, and easing administrative burden while increasing compliance.
State and Local Tax
The State and Local Tax Committee assists the Taxation Section and the State Bar of California in developing valuable, informative, high quality continuing legal education programs. In addition, the State and Local Tax Committee strives to become an important resource for local bar associations across California who need assistance planning, developing, and promoting continuing legal education programs and activities related to state and local tax topics. Finally, the Committee continually seeks opportunities to work with California’s taxing agencies to address important issues affecting both taxpayers and the government.
Tax Exempt Organizations
The Tax Exempt Organizations Committee focuses on providing an information exchange and support network for California tax practitioners whose practice includes advising tax exempt organizations. There has been a growing amount of legislation in this important segment of the nation’s and state’s economy, with much of the implementation of new legislation being initiated using an informal interpretation process. In addition to encouraging information exchange among tax practitioners, the Committee facilitates a dialogue between the federal and state governmental agencies (e.g., the Internal Revenue Service, the State Board of Equalization, the Franchise Tax Board, and the California Attorney General) and the practitioner community.
Tax Procedure and Litigation
California tax practitioners and federal and state government attorneys who handle administrative and judicial tax matters participate in, and are members of, the Tax Procedure and Litigation Committee. The Committee fosters communication, coordination and education among its members, as well as among other committees and organizations. The Committee members participate in, and sponsor, several panels and seminars for the State Bar Annual Meeting, the Annual Meeting of the California Tax Bar, and the Section Education Institute. Committee members take an active role in the Washington, D.C., Delegation, insuring that each year several of its members write and present papers to the IRS, Treasury, staff for House Ways & Means, Senate Finance, and the Joint Committee on Taxation, as well as the U.S. Tax Court. The Committee meets quarterly, alternating meeting locations between northern and southern California. Before each meeting, the Committee distributes its Tax Newsletter, which includes the minutes of the previous quarterly meeting, announcements, schedule of upcoming meetings, short articles, and items of interest provided by committee members. All members are invited to contribute articles.
Women in Tax
The mission of the State Bar of California Taxation Section Women in Tax Committee is to:
- Sponsor educational programs and networking opportunities designed to benefit women lawyers practicing in the field of tax;
- Provide a forum for discussion and understanding of issues affecting women lawyers;
- Foster education and advocate for reform relating to women’s issues in the practice of tax law;
- Explore ways to encourage women in their involvement in the legal community at all levels and mentor young and new attorneys in their practices; and
- Promote opportunities for community service.
Young Tax Lawyers
The Young Tax Lawyers Committee (“YTLC”) is composed of an executive board that works with regional chapters to provide education and support for new tax lawyers throughout California. The purpose of YTLC is to provide opportunities for new tax lawyers to further their personal and professional development through participation in Taxation Section activities. Local chapters hold periodic meetings on current tax developments to provide networking opportunities to meet fellow young tax attorneys and to meet more senior tax practitioners who often speak at the meetings. There are presently chapters in Los Angeles, Orange County, Sacramento Area, San Diego, San Francisco Bay Area, and Silicon Valley.