AICPA tax division relies on volunteers.

• Author: Hoops, Jeffrey R.

The AICPA Tax Division's primary goals are to help its members be the most trusted professional providers of tax services and to advocate sound tax policy and effective tax administration. The Tax Division consists of AICPA staff members and a myriad of volunteer members who serve on various committees, task forces, and tax technical resource panels (TRPs). The volunteer groups and staff work together to achieve the Tax Division's objectives by commenting on legislation and regulations, writing articles and practice guides, and representing CPA tax practitioners to the government, the public, and other practitioner groups.

The Tax Division gets its work done through a structure of working groups. The various groups--committees, TRPs, and task forces--consist of appointed members, liaisons from other working groups, and Tax Division staff liaisons.

Tax Executive Committee

At the top of the structure is the Tax Executive Committee (TEC). The TEC is responsible for setting AICPA tax policy. It consists of 20 volunteer members, who are drawn from large and small tax practices as well as from academia. Generally, TEC members have had substantial prior experience serving the Tax Division.

As a senior technical committee, the TEC is authorized to make public statements on taxation without clearance from the AICPA Council or Board. The TEC speaks and acts on behalf of the AICPA in tax matters, including tax legislation, tax administration, ethical standards of tax practice, and information to help members maintain and increase their proficiency in taxes. The TEC also promulgates the Statements on Standards for Tax Services.

Committees, TRPs, and Task Forces

Beneath the TEC are four committees and ten TRPs made up of volunteers appointed for up to three one-year terms. Each group has a chair, a vice chair, and between 8 and 19 members. Committees and TRPs monitor tax developments in their assigned areas, develop comments on pending legislation and regulations, and work with the IRS to suggest subjects for rulings, assist in improving tax forms, and recommend tax administration improvements. They also participate in Tax Division efforts to comment on and make suggestions for the president's budget proposals, major tax legislation, and the IRS Priority Guidance List. The groups also help develop products and services for Tax Section members, including writing articles, speaking at tax conferences, and reviewing CPE courses.

The four Tax Division...