Litigation Committee Charter adopted July 27, 2023
The Litigation Committee is composed of attorneys designated by state revenue departments and state attorney general offices. A state can designate multiple members.
The Litigation Committee’s mission is to foster cooperation and exchange of ideas among attorneys representing states in tax matters. The committee meetings provide a unique forum in which to provide specialized continuing legal education for state tax attorneys. The Committee also advises the Audit and Uniformity committees on legal matters when requested to do so.
The Litigation Committee meets twice yearly. In addition, the Committee participates in at least four teleconferences each year focusing on particular topics or cases. Those teleconferences are open to all state and local tax attorneys.
The Litigation Committee’s in-person meetings include both open and closed sessions. The open sessions focus on recent U.S. Supreme Court and state appellate decisions pertaining to state taxation and federalism. The majority of the Committee’s in-person meeting time is spent in closed Informational and Training Sessions, which include in-depth seminars on substantive tax matters, administrative law, compliance issues, current litigation affecting multiple states and other aspects of developing state tax jurisprudence. The closed sessions also provide an opportunity for state tax attorneys to discuss issues arising in their pending cases and to get expert advice from other state attorneys who have dealt with similar issues.