American Bar Association
 
Section of Taxation: PRO BONO AND TAX CLINICS COMMITTEE

Section of Taxation:
PRO BONO AND TAX CLINICS COMMITTEE

Welcome

Welcome to the Pro Bono and Tax Clinics Committee webpage. This committee carries out a number of functions in an effort to assist low income taxpayers and start up/small exempt organizations.

The history of this committee can be traced to 1976 when the Tax Section first created a formal committee to focus on the needs of low income taxpayers. At that time the focus of the committee was on assisting section members in connecting with the Volunteer Income Tax Assistance program (VITA) which was a relatively new initiative of the IRS. Almost four decades later, the committee still has a strong commitment to VITA with a particular interest in promoting the Tax Section's goal to assist with military VITA programs.

In addition to promoting pro bono assistance through VITA programs, this committee seeks to address the tax liability and collection issues that impact low income taxpayers. One of the initiatives of the committee with respect to low income taxpayer representation concerns pro se taxpayers who petition the United States Tax Court. The committee, under immediate past Chairs Keith Fogg and George Willis, worked with clinics and local bar groups to ensure that a local member of the tax bar or a tax clinic are available at calendar calls in every city where the court sits to assists unrepresented taxpayers.

Another recent initiative is the Adopt-a-Base program. The Tax Section is partnering with the military and the IRS to help train service members become volunteer return preparers through VITA. Many military installations use VITA so members of the armed forces and their families have access to free tax preparation services.

In addition to these specific initiatives, the committee sponsors programs and workshops that both educate the low income taxpayer representatives and public officials on issues impacting low income taxpayers, including the impact of Internal Revenue Service and Department of Treasury guidance.

The committee seeks to influence legislation, regulations and other guidance on issues impacting low income taxpayers and low income taxpayer representatives. Past leaders of this committee were influential in changing laws that impact low income tax payers and in obtaining grant money to fund clinics to represent low income taxpayers. Unlike many taxpayers, low income taxpayers do not have lobbyists to carry their concerns forward with Congress or the Internal Revenue Service. This committee takes its responsibility seriously to insure that these taxpayers not only receive representation on individual cases but have a voice in the making of policy.

Assisting organizations seeking to obtain tax exempt status and to retain that status is another goal of the committee. Our committee coordinates with the Exempt Committee in an effort to assist organizations seeking tax exempt status as well as to provide advice to small existing tax exempt organizations. By their nature many start up and small exempt organizations lack funds to obtain necessary legal assistance in dealing with the process. The work of the committee enables organizations doing significant work in local communities to come into existence and to flourish.

In order to effectively carry out our committee's goals, it is necessary for many people to volunteer to work on committee programs and projects. The committee leaders are listed on this page. If you see an issue impacting low income taxpayers that needs to be addressed, please contact one of the committee leaders. We would also welcome your assistance in being the voice of this underrepresented segment of our population. For more information regarding current programs visit the Pro Bono Opportunities webpage.

The other committee leaders and I look forward to seeing you at Tax Section's meetings and to talking to you individually or on the low income taxpayer listserv sponsored by the ABA.

Andy Roberson, Chair

aroberson@mwe.com

Programs, Meetings and Events

Section Events

    Tax Issues Arising from Tax Sharing Agreements (Part II)

    10/29/2014-10/29/2014

    TX1014W1-descriptionThis webinar is divided into two parts and will aid more junior practitioners in understanding the tax issues arising from tax sharing agreements. Part I of this webinar focused on general concepts related to tax sharing agreements. This Part II will explore some of the more technical ...

    Tax 101: Individual and Family Tax

    11/05/2014-11/05/2014

    Tax 101: Individual and Family Tax

    25th Annual Philadelphia Tax Conference

    11/05/2014-11/06/2014
    Union League of Philadelphia
    Philadelphia

    The conference is designed for business tax professionals both in-house professionals and outside advisors. Nationally recognized speakers from the government and the private sector will address the latest federal, state, and international developments and planning opportunities. CPE and CLE credit ...

Sub Committees  (click [+] for listing)

 Sub Committees

Products for Low-Income Taxpayer Representation

Effectively Representing Your Client Before the IRS, 5th Edition
A comprehensive collection of everything a tax professional should know when dealing with the IRS. It not only provides an in-depth discussion of the law, but is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters.

New chapters in the 5th Edition:
  • Identity Theft in Tax Administration
  • Military Taxation
  • Tax Issues in Disasters

Chapters completely rewritten:

  • Relief for Taxpayers from Federal Tax Lien
  • Tax Levies

New Bonus CD-ROM Content: Audio, Video, and Meeting Materials relevant to your practice

A Practitioner's Guide to Innocent Spouse Relief: Proven Strategies for Winning Section 6015 Tax Cases, By Robert B. Nadler
Thousands of Innocent Spouse claims are filed each year--this comprehensive and concisely written guide provides you with the framework for representing your client successfully. In straightforward language, the Guide takes you step-by-step through the Innocent Spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief.

Pro Bono Shout Out

The Section thanks its members for their continued commitment to pro bono. The high level of dedication from individual members and firms is greatly appreciated.
more...

PRO BONO AND TAX CLINICS COMMITTEE LEADERSHIP

Chair:

Roberson, Andrew
Message From The Chair

Vice-Chairs:

Lopez, Ana
Morgenstern, Susan
Schumacher, Scott
VanSingel, Andrew

Committee Roster  

Modified by Gregory Peacock on September 16, 2014

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