IPT Policy and Procedures Regarding Requests for Amicus Briefs
Amicus Filings
IPT's Amicus Brief Policy
In addition to its educational mission, the Institute for Professionals in Taxation® is dedicated to the promotion and preservation of fair and nondiscriminatory taxation by state and local governments. Toward that end, IPT sometimes files briefs as
amicus curiae in cases pending before the United States Supreme Court or state supreme courts (i.e., the state appellate court of last resort). As indicated by the rules of the U.S. Supreme Court, the purpose of an
amicus brief is to “bring to the attention of the Court relevant matter not already brought to its attention by the parties.”