Marc Gerson, Chair of Miller & Chevalier, commented on technical corrections that will emerge from the tax reform legislation. Gerson, who served as Republican tax counsel for the House Committee on Ways and Means, noted that numerous technical corrections will be identified as taxpayers digest the legislation and identify unintended consequences, unintended interactions with other provisions and other technical glitches." Given the volume of likely requests for technical corrections, the tax-writing committees may consider some type of formal submission process, said Gerson. He also noted that technical corrections are usually attached to other legislation, adding, "standalone consideration is a result of when there are one or more particular time sensitive technicals where enactment on a timely basis is necessary."