New York State Bar Association
Tax Section Guidelines for Preparing
Reports
1. Topics
Most of the
Section’s reports comment on proposed legislation and regulations. Some of the
most useful and influential reports, however, instead bring to the government’s
attention areas of the law in need of reform or clarification.
The number of
potential topics for reports is far greater than the number that Executive
Committee members can prepare and review. In picking topics for reports, it is
important to focus on those that are of greatest importance to the tax system
and on which the Section can have particular influence.
2. Initiating Reports
Generally
either the chairs of the relevant committee(s) or the Administrative Committee
initiate reports. Committee chairs should monitor proposed legislation and
regulations to determine when a report should be considered. Other members of
the Executive Committee sometimes suggest report topics to the relevant chairs
or to the Administrative Committee.
The Chair
should be consulted before work starts on a report, both to discuss whether the
proposed report is a good use of resources, and also to ensure that two
committees do not begin work on reports on similar topics without coordination.
The Chair should be kept informed of progress on a report so that it can be
scheduled for consideration at the appropriate monthly meeting of the Executive
Committee.
3. Responsibility for Preparation
Generally one
or two member(s) of the Executive Committee are responsible for coordinating
preparation of a report. Typically these are the chairs of the committee(s)
responsible for the area of the law to be addressed. Occasionally, however, the
person responsible is another Executive Committee member appointed by the
Chair.
The
responsible members generally begin by convening a “kick-off” meeting to gather
comments, determine the approach to be taken and determine drafting
responsibility. They send a notice of meeting to (a) all members of the
Executive Committee (including former Chairs), (b) members of the working
group. The responsible member or members will have
discretion as to whether to invite all members of the relevant committee or
committees to this kick-off meeting. It may also be
appropriate to notify the “young lawyers” of the Section. The New York State
Bar Association’s office in Albany will provide each committee chair with the
email addresses of the members of the relevant committee (and the “young
lawyers”).
It is important
to try to involve members of the Section who are not members of the Executive
Committee in preparing reports. Sometimes Section members have commented that
they would like to participate in reports, but do not know when their committee
is preparing one. With e‑mail, it is easier and cheaper to keep committee
members informed than when this could be done only by fax or mailing.
Executive
Committee members responsible for preparing a report often draft it themselves,
taking into account comments from Section members who came to the meeting or
otherwise indicated interest. Alternatively, the member or members responsible
may be able to assign parts of the report to others for drafting, and then
review and assemble them.
4. Conflicts and Disclosure of Client Interests
Executive
Committee members should be sensitive to potential conflicts of interest.
Because the Section’s credibility depends on its reputation for objectivity, it
is very important to avoid any appearance that reports are a form of client
lobbying. The Executive Committee has not adopted a formal written policy on
conflicts. The Executive Committee has, however, recognized the following
principles (as described in the minutes of its April 1996 meeting): “(i)
disclosure of conflicts by reason of client responsibilities and (ii)
non-participation in Section projects where an Executive Committee member or the
member’s firm (to the member’s knowledge) has been engaged by a client to
influence a government policy.” In the latter case, however, the member can
“provide information and analysis to members of the Committee who are preparing
reports.”
5. Drafting
A report
generally should begin with a clear summary of the key provisions of the
proposed legislation or regulations or problem addressed and a summary of the
report’s recommendations. A report should be self-contained, and should be
written in such a way that the reader can understand it without referring to
other materials. The Section’s reports benefit from
comments from all members of the Executive Committee (including those who are
not familiar with the issues discussed in the report). Therefore, reports should be accessible to a tax lawyer or government
official who is not already familiar with the issues addressed and is not a
specialist in the area. Obviously, the density and complexity of a report will
vary depending on the subject matter. However, reports
should be written in such a way that they are no more complicated and technical
than required. Other things being equal, shorter is better.
Reports that
deal with a single issue sometimes take the form of a letter for signature by
the Chair on behalf of the Section.
Reports are
most useful to government readers if they consider possible alternative
resolutions of the issues addressed and present the arguments pro and con each
alternative. Often the best way to convince readers of the recommended approach
is to acknowledge its flaws, but to show by comparison that it is the best
available alternative. Government officials also frequently are more interested
in the Section’s analysis of issues and alternatives than in its
conclusions.
6. Review Prior to Executive Committee
Consideration
Report drafts
generally should be circulated for comment to the Chair and Section members who
came to the meeting or otherwise indicated an interest before circulating them
to the full Executive Committee. In general, a draft is not ready to be
circulated to the Executive Committee until at least four or five people other
than the author have read it and had a chance to comment.
7. Confidentiality
Without
clearance from the Administrative Committee, draft reports should not be sent to
or shared with people other than (a) Section members involved in preparation of
the draft and (b) Executive Committee members. Under no circumstance should
drafts of reports be sent to journalists, clients, IRS or Treasury lawyers, or
other government officials. A report cannot be released publicly until it has
been approved by the Executive Committee and revised to reflect the Executive
Committee’s decisions.
8. Consideration at Executive Committee Meeting
Once a draft is
ready for consideration by the Executive Committee, it should be circulated
(including to former Chairs) no later than close of business on the Wednesday
before the meeting at which it is to be considered. It is generally most
efficient to distribute drafts by e-mail. Some members do not have e-mail
addresses, however, and drafts should be sent to them by other means. Executive
Committee members are encouraged to engage in e-mail dialogue prior to the
Executive Committee meeting. Including the entire Executive Committee in these
e-mail exchanges is strongly encouraged. This will facilitate a more focused
discussion at the meeting.
The Executive
Committee member(s) responsible for the report describe the report’s
recommendations at the Executive Committee meeting and lead discussion. If
another Section member significantly participated in the drafting, it is
appropriate to invite him or her to the meeting in recognition of his or her
work.
Typically, but
not always, the Executive Committee approves a report subject to changes agreed
to at its meeting. A draft report that has been approved is then revised by its
author (in coordination with the Administrative Committee) to reflect the
Executive Committee’s discussion.
9. Submission
After a report
has been revised, it is submitted to appropriate government officials. Unless
the report is itself a letter, the report’s author and/or the Chair draft a
cover letter, which the Chair signs on behalf of the Section.
January
28, 2003
Revised
January 30, 2008
Revised
February 4, 2010
