Charles Ruchelman to Speak on the Stipulation Process
Program: Stipulations in the Tax Court
Event Sponsor: American Bar Association, 2010 Midyear Meeting
The stipulation process is the bedrock of Tax Court practice. This session will explore the "nuts and bolts" of the stipulation process; what can be included in a stipulation and what cannot; how the stipulation impacts the proceedings that follow the filing of a stipulation; and drafting tricks and traps. The session will also dissect the language commonly used in the preamble.