The Tax Division is composed of Tax Policy & Advocacy (TPA) and Tax Practice & Ethics (TPE) related committees and Technical Resource Panels (TRPs). Advocacy related committees and TRPs monitor tax legislative and regulatory developments in their assigned areas, developing comments on tax legislation, regulations, and administrative matters. Tax Practice & Ethics related committees and TRPs monitor the tax landscape identifying emerging issues and developing communications, tools and practice aids for members in technical, ethical, practice management, and procedural tax areas.
Each committee and TRP has a chair, vice-chair or immediate past chair and 8 to 16 other members. Committee and TRP chairs and members are appointed annually by the chair of the AICPA Board of Directors; Chairs of all working groups serve one year as vice chair, two years as chair, and one year as immediate past chair. After service as chair, the member will generally not be reappointed to that working group.
Committee and TRP appointments are for a one-year term. Those who make a positive contribution are generally offered reappointment for additional terms, up to a total of three consecutive years on a committee and four years on a TRP. Those who fail to participate in meetings, projects, and conference calls or respond to e-mails will generally not be reappointed the following year.
Appointed members are expected to
- attend meetings of their working group;
- participate in conference calls;
- timely complete assigned tasks; and
- suggest items for the working group to consider.
Chairs are responsible (with the assistance of the staff liaison) for actively directing the working group’s projects; assuring that projects are completed and presented for TEC approval; and encouraging full member participation in the group’s activities.
Five committees are divided between tax policy & advocacy and tax practice & ethics responsibilities.
- Tax Executive Committee (Both TPA & TPE)
- Tax Practice & Procedures Committee (TPE only)
- Tax Practice Management Committee (TPE only)
- Tax Practice Responsibilities Committee (TPE only)
- IRS Advocacy & Relations Committee (TPA only)
Technical Resource Panels (TRPs)
Ten TRPs are policy & advocacy focused and comprised of the following technical areas:
- Corporations and Shareholders
- Employee Benefits
- Exempt Organizations
- Individual & Self-Employed
- S Corporations
- State & Local
- Tax Methods & Periods
- Trusts, Estate & Gift
Working Groups & Task Forces
The working groups of the Tax Division (four committees and ten TRPs) – support the TEC by acting as its primary resource for
- identifying and communicating important trends, emerging issues and significant events in their respective technical and practice areas; and
- maintaining appropriate liaisons with government, industry and other professional groups.
Tax Policy & Advocacy groups will work with their IRS counterparts to suggest subjects for revenue rulings, assist in improving tax forms, and recommend tax administration improvements. These working groups will also participate in Division-wide efforts to comment on and make suggestions for on the President’s budget proposals, major tax legislation, and the IRS/Treasury Priority Guidance List.
Tax Practice & Ethics working groups coordinate the development of member resources for both AICPA and Tax Section members. Articles on tax topics, involvement in tax conferences, review of CPE courses and materials, and other product/service-related projects should be undertaken as appropriate. Members may be asked to respond to inquiries from state societies and members.
Associate Membership Pilot Program
The Tax Division maintains a list of Tax Section members interested in serving in a more information role or on a short-term basis. We refer to these volunteers as Associate Members of the Tax Division. Volunteering informally or occasionally is a great way to learn more about the work of the various committees and TRPs before formally applying for a volunteer position on specific working group.
Across the Tax Division, we have projects that require specialized skills (e.g., qualified speaker), knowledge (e.g., non-profit entity expertise), have a specific timeline (e.g., a six-week project or year-end project), or particular technical ability (e.g., experience editing technical tax content). The time commitment on special projects varies widely, since participation can be focused on a single project (e.g., writing a whitepaper) or expanded to include the ongoing work of a Task Force (e.g., PFIC Task Force of the International TRP). Associate Members will be asked to volunteer to support at least one project each committee year. In addition, they may select one committee or TRP to follow over the course of one committee year. They will receive email correspondence and be invited to meetings and conference calls for the selected group but will not be reimbursed for their costs. These members will not be expected to participate actively but will be given opportunities if they so wish.
Staff liaisons may maintain a “Resource List” of additional volunteers who are neither appointed members nor associate members. Resource Lists are developed for specialized issues or narrow topics, for which there may be limited general know-how, knowledge or expertise. Resource Lists are maintained by individual staff and are considered as an additional volunteer or expert resource for the specific committee or TRP. Resource List members may receive periodic emails and participate in conference calls on emerging issues. These members may provide additional input on practice and technical issues on special projects and support other the work of the committee or TRP. However, Resource List members will not be reimbursed for their costs.