Shows
Tax Justice WarriorsEpisode 202 - Interview with Legal Services Alabama LITC Staff Attorney Maceo KirklandI sat down with Legal Services Alabama Low Income Taxpayer Clinic Staff Attorney Maceo Kirkland, from Montgomery, Alabama, at the ABA Section of Taxation Midyear Meeting in Los Angeles, California in February 2025.
2025-04-1528 minTax Justice WarriorsEpisode 201 - Interview with Dr. Nikia Owens, President and CEO of Campaign for Working FamiliesI sat down with President and CEO of Campaign of Woking Families, Dr. Nikia Owens, at the Annual LITC Conference in Alexandria, VA in December 2024. For more information on the Campaign for Working Families, you can visit their website.
2025-01-2723 minTax Justice WarriorsEpisode 200 - How Harris and Trump Tax Policies Would Affect Low Income TaxpayersIn this episode, I discuss how tax plans, proposed by Vice President Kamala Harris and former President Donald Trump in this 2024 election campaign, would affect low-income taxpayers. Thank you to my student, Maddie Feeney for her research for this episode!
2024-11-051h 01Tax Justice WarriorsEpisode 199 - Interview with Howard University School of Law Professor Alice M. ThomasI sat down here with Howard University School of Law Professor Alice M. Thomas. The interview was conducted at the ABA Section of Taxation May 2024 meeting in Washington, D.C.
2024-05-1135 minTax Justice WarriorsEpisode 198 - Interview with Temple Law Student Randy GoldsonI sat down here in February 2024 with Randy Goldson, a Temple Law student who took my Low Income Taxpayer Clinic class in fall 2023.
2024-03-2819 minTax Justice WarriorsEpisode 197 - Interview with Temple Law Student Hyo Jin LeeI sat down here in December 2023 with Hyo Jin Lee, a Temple Law student who took my Low Income Taxpayer Clinic class in fall 2023.
2024-03-2014 minTax Justice WarriorsEpisode 196 - Interview with Mary Ann David, Senior Attorney at Legal Services of Greater MiamiI sat down here with my LITC colleague Mary Ann David, Senior Attorney at Legal Services of Greater Miami. We spoke at the ABA Tax Section Midyear Meeting in San Francisco in January 2024.
2024-03-1423 minTax Justice WarriorsEpisode 195 - Interview with Shahin Rahimi, Senior Attorney at Legal Aid Society of San DiegoI sat down here with Legal Aid of San Diego Senior Staff Attorney, a fellow LITC practitioner, at the annual LITC conference in Washington, D.C. in December 2023.
Here is more information on the Gregory Evans Knoll Legacy Fund that Shahin mentioned.
2024-03-0116 minTax Justice WarriorsEpisode 194 - Interview with Cal Poly Low Income Taxpayer Clinic Director and Professor Lisa SperowAs part of a series of interviews with colleagues in low Income taxpayer clinics from across the country and students in our clinic at Temple Law, I interviewed Cal Poly Low Income Taxpayer Clinic Director and Professor Lisa Sperow. I had the chance to sit down with Lisa at the annual Low Income Taxpayer Clinics Conference in Washington, D.C. in December 2023.
2024-02-2224 minTax Justice WarriorsEpisode 193 - Interview with Syracuse Law Professor Robert G. NassauAs part of a series of interviews with colleagues in Low Income Taxpayer Clinics from across the country and students in our clinic at Temple Law, I interviewed Syracuse Law tax clinic director and Professor Rob Nassau. I had the chance to sit down with Rob at the annual Low Income Taxpayer Clinics Conference in Washington, D.C. in December 2023.
2024-02-1418 minTax Justice WarriorsEpisode 192 - Giving ThanksIn this episode, in the spirit of Thanksgiving, I give thanks to so many people who support me and make my job easier.
2023-11-2222 minTax Justice WarriorsEpisode 191 - One Year of the Inflation Reduction ActThis episode is a reflection on one year of the Inflation Reduction Act (IRA) and the impact President Biden's signature domestic legislative achievement has had on taxpayers and tax practitioners.
2023-08-3143 minTax Justice WarriorsEpisode 190 - Running the Temple Law Low Income Taxpayer Clinic!I discuss in the episode a major professional development: I am now a Professor of Practice and Director of the Low Income Taxpayer Clinic at Temple University Beasley School of Law! After five wonderful years at Philadelphia Legal Assistance Taxpayer Support Clinic, I am now pursuing this exciting opportunity. I am eager to represent clients across Pennsylvania, to supervise law students, and to teach tax law and IRS procedure.
2023-07-2621 minTax Justice WarriorsEpisode 189 - How to Challenge Worker MisclassificationThis episode is a discussion of how workers can challenge their misclassification as independent contractors through the IRS SS-8 process.
I discuss best practices for how practitioners can identify, address, and remedy misclassification on behalf of clients. I discuss the IRS procedures, including the accurate reporting of misclassification income as wages on tax returns, that individuals should know.
Here are some important resources on worker misclassification:
Philadelphia Legal Assistance page on misclassification
Center for Urban Pedagogy-designed poster that I worked on regarding misclassification
U.S. Department of Labor p...2023-06-2033 minTax Justice WarriorsEpisode 188 - Review of ABA Tax Section May 2023 Meeting and Interviews with Leslie Book and Mandi MatlockIn this episode, I discussed what I learned at the ABA Tax Section May 2023 Meeting in Washington, D.C. I mentioned several important sessions I attended and how I had the chance to ask IRS Commissioner Daniel Werfel a question during his closing plenary remarks.
This episode also includes interviews I conducted, at the conference, with two great colleagues and mentors, Leslie Book and Mandi Matlock. They both generously agreed to sit down with me on the final day of the conference to discuss their careers and their perspectives.
At Villanova Law, Professor Les Book, a...2023-05-2332 minTax Justice WarriorsEpisode 187 - Reflections on the 2023 Tax Filing SeasonIn this episode, I break down the 2023 tax filing season as I offer reflections on how the $80 billion in additional funding for the IRS, from the Inflation Reduction Act, appears to have notably improved service for taxpayers and tax practitioners.
I also delve into the history of the fedreal refund statute of limitations as it is an issue that became salient when the IRS announced that July 17, 2023 is the refund deadline for unfiled 2019 returns. I briefly also discuss the new IRS strategic operating plan (regarding how the IRS will use their new funding); you can read the...2023-04-2628 minTax Justice WarriorsEpisode 186 - Interview with Professor Keith FoggAt the Annual Low Income Taxpayer Clinics Conference in Phoenix on December 7, 2022, I had the privilege of sitting down with Professor Keith Fogg, a mentor and colleague. Keith practiced at the IRS Office of Chief Counsel for over 30 years before he began an academic career in 2007 first running the Villanova Law Federal Tax Clinic and then running the Harvard Law Federal Tax Clinic from 2015 until his retirement in 2022.
Additionally, Keith cofounded the Procedurally Taxing blog (for which I have written several articles) that he still helps run and his name is often associated with the American Bar...2023-03-2459 minTax Justice WarriorsEpisode 185 - Interview with Former National Taxpayer Advocate Nina Olson abd ABA Christine A. Brunswick Fellow Anna GoochAt the American Bar Association (ABA) Section of Taxation Midyear Meeting in San Diego on February 10, 2023, I sat down with one of my mentors, former National Taxpayer Advocate Nina Olson, a tax law titan and legend thanks to her nearly two decades of service leading the Taxpayer Advocate Service, and ABA Christine A. Brunswick Fellow Anna Gooch, an esteemed colleague and dedicated practitioner. We discussed their work at the Center for Taxpayer Rights, an organization Olson founded after she retired as the National Taxpayer Advocate.
For more information on the Brunswick Fellowship, a fellowship I benefited from i...2023-03-0829 minTax Justice WarriorsEpisode 184 - Interview with National Taxpayer Advocate Erin CollinsOmeed sits down here with National Taxpayer Advocate Erin Collins at the 2023 Annual Low Income Taxpayer Clinic (LITC) Grantee Conference in Phoenix, Arizona on December 8, 2022. Collins spoke about the difficulties taxpayers and tax practitioners faced with the IRS in 2022.
She also discussed how her office is working to address these problems. Since this interview was conducted, the LITC maximum grant, which was discussed here, has been temporarily increased from $100,000 to $200,000 per year, as described here on page 3 of the Low Income Taxpayer Clinics 2022 Program Report.
Since this interview was recorded, Collins and her office also...2023-02-2548 minTax Justice WarriorsFarewell - IRS Office of Chief CounselFrom William Schmidt-
I am going from being a Clinic Director for Low Income Taxpayer Clinics to working for the Kansas City branch of the IRS Office of Chief Counsel (Small Business/Self-Employed) as a Tax Attorney. Today’s episode is a short one as I make my farewells.
In September, I finished working for the Low Income Taxpayer Clinic and legal aid worlds, where I worked for 6.5 years. I worked for over 5 years for Kansas Legal Services and almost 1.5 years for Legal Aid of Western Missouri. I am going to miss working with...2022-10-1409 minTax Justice WarriorsEpisode 182: The Broader Discussion of IRS FundingIf you have been following news from the Inflation Reduction Act, you probably heard news that the IRS received nearly $80 billion in funding over the next decade. There have been reactions of all kinds. In this episode, I look at how the funding is divided among the departments at the IRS. Some of the goals are examinations of high-income individuals, building back the staff from retirement and other departures, and modernizing the IRS computer systems. From there, I debunk some of the rumors regarding the IRS such as how they are building an army or arming their employees. The botto...2022-09-0217 minTax Justice WarriorsEpisode 181: KC Current Events and IRS FundingOn this episode, an update on what is going on in Kansas City relating to tax issues. Also, a talk about the Inflation Reduction Act of 2022 and its funding of the IRS.
At the time of recording, the Act had passed the Senate. At the time of posting, it has also passed the House and is expected to go to President Biden to sign into law in the next week.
2022-08-1316 minTax Justice WarriorsEpisode180: Workload BalancingA short episode about balancing my workload between supervision and managing the tax clinic. In order to balance the workload, it is necessary to reduce the number of cases and I talk about what I am doing to get there.
2022-06-2104 minTax Justice WarriorsEpisode 179: ABA 2022 May Tax Meeting FollowupOn May 12 through 14, 2022, the American Bar Association Section of Taxation held the 2022 May Tax Meeting. It was a hybrid meeting, the first in-person meeting for the Section since 2020. Portions of the meeting were also broadcast virtually.
There was a large group gathered and it seemed that people were happy to be meeting in person again. William Schmidt attended the meeting and went to several of the committee presentations. This episode provides a recap of the events, including the panels that caused audience reactions, some Tax Court judges who attended, and a tip about getting food at a...2022-06-0725 minTax Justice WarriorsEpisode 178: OIC Updates and Other Tax TopicsThis episode has a whole variety of topics:
The offer in compromise forms are now updated – what about the grace period to transition to sending the new forms to the IRS? How many years of tax returns need to be submitted for the taxpayer to be compliant?
The local standards for 2022 have been released. These are to be used for offers in compromise and to submit for a client to be in currently not collectible status. What else? See below.
Talking about low-income taxpayers dealing with stock reporting and tax audits.
How to mark a duplicate tax return sent...2022-05-2133 minTax Justice WarriorsEpisode 177: Boechler Decision and ABA May Tax CDP PresentationThe Boechler case before the Supreme Court was previously discussed in episode 173. In the case, the question before the Supreme Court was whether the Tax Court correctly treated the deadline in this collection due process case as jurisdictional. Spoiler – the Supreme Court did decide in the taxpayer’s favor that the deadline was not jurisdictional and that equitable tolling could apply. The case has been remanded for a decision on whether equitable tolling does apply to the facts in the case.
William Schmidt and Andrew Belter discuss the Boechler decision regarding potential change for future collecti...2022-05-0637 minTax Justice WarriorsEpisode 176: PPS Issues and Criminal Tax ReferralsWelcome to a further discussion from William Schmidt (Legal Aid of Western Missouri) and Andrew Belter (Wisconsin JudiCare) on issues when calling the Practitioner Priority Service. This time, there are issues when representing a client who is listed as the secondary person on the tax return. Some of are clients are widows or divorced. Recently, the IRS has been given difficulty or wanted a power of attorney form for the decedent's estate signed by the widowed spouse in order to do anything on the account. That makes it difficult to ask for transcripts or get the account into currently not...2022-04-2231 minTax Justice WarriorsEpisode 175: Signing for Clients and More LITC Grant Report TalkAndrew Belter and William Schmidt talked through the different instances when to sign for clients on submissions to the IRS or the Tax Court. Some forms allow for either a taxpayer or their attorney to sign. However, clients don’t always get the forms to us or keep in contact close to the deadlines. What are some of the ethical considerations with those issues?
Next, they compare notes on the LITC grant report. By now, clinics should have submitted their reports so our hosts talk about their efforts to put their reports together. Spreadsheets or other wa...2022-04-0826 minTax Justice WarriorsEpisode 174: PPS and the LITC Grant ReportAndrew Belter and William Schmidt discuss some recent topics of concern for Low Income Taxpayer Clinics. For one, Andrew brings up the difficulties with regard to reaching the IRS on the phones to get help for clients. Both Andrew and William talk about their recent attempts to find assistance for clients by calling the IRS. Then, William brings up the LITC grant report. That leads to a discussion of the difficulties in tracking data for the grant report and some tips in order to gather that data in an easier manner.
2022-03-2525 minTax Justice WarriorsEpisode 173: Tax Court - Boechler and IRS Chief Counsel AnswersThis week, Andrew Belter and William Schmidt look at some U.S. Tax Court topics.
First, the case Boechler v. Commissioner is before the U.S. Supreme Court where they have heard oral arguments. In brief, an individual was a day late and missed the statutory deadline for a Collection Due Process hearing. The Tax Court ruled that there was a strict jurisdictional deadline. At issue before the Supreme Court is whether that deadline is jurisdictional or if equitable tolling can provide any relief.
Second, there was a discussion on the ABA Section of Taxation's Pro...2022-03-1127 minTax Justice WarriorsEpisode 172: John Gilmore Interview on ID.meID.me is a recent platform that the IRS was using as an online identity verification process for taxpayers to access self-help tools. To verify their identity with ID.me, taxpayers needed to provide a photo of an identity document such as a driver's license, state ID or passport. They also needed to take a selfie with a smartphone or a computer with a webcam. Once their identity had been verified, the were able to access IRS online services.
Various people protested to Congress and that reached the IRS. On February 7, 2022, the IRS announced it wou...2022-02-2542 minTax Justice WarriorsEpisode 171: 2022 ABA Section of Taxation Midyear MeetingWell, before we started we didn’t think we had anything to talk about! Andrew Belter (Wisconsin Judicare) and William Schmidt (Legal Aid of Western Missouri) caught up on recent tax news as the tax season is underway. Access to transcripts with the CAF Unit and IRS budget restrictions from Congress are some of the topics.
The main portion of this episode is a discussion of the ABA 2022 Midyear Tax Meeting. It was a virtual conference that took place from January 31 to February 4. Hopefully we provided some insights in our preview of the event. There are disc...2022-02-1146 minTax Justice WarriorsEpisode 170: State and Federal Tax IssuesWelcome to the tax filing season! Andrew Belter and William Schmidt start with a discussion of reconciling the child tax credit with Letter 6419. From there, we turn to differences between state and federal taxes. For one, can you still find paper copies of your state tax forms at your local public library? Who is faster at processing paper tax returns, the IRS or the state? Does your state perform audits independently of the IRS? Does the state follow IRS decisions regarding innocent spouse? Is there a taxpayer advocate in your state? What does that person do?
Andrew and Willi...2022-01-2825 minTax Justice WarriorsEpisode 169: 2022 New Year Tax ResolutionsHappy New Year 2022! Andrew Belter and William Schmidt discuss what the year will hold regarding taxes. The individual tax season will begin on January 24 and is expected to last through April 18 this year.
We discuss our outlook on the upcoming tax season and other items for the year. This tax filing season, a difference will be reconciliation of the recovery rebate credit for the 3rd stimulus payment and reconciling the advance child tax credit. One suggestion I have heard is to make an appointment with your local Taxpayer Assistance Center if the amounts received by the t...2022-01-1435 minTax Justice WarriorsEpisode 168: 2021 End of Year Wrap-UpAndrew Belter and William Schmidt do an end of year discussion. They talk about the LITC conference and how the year has been working with the IRS. Along with that, they discuss how the year went – moving from one LITC to another for each of them and some self-reflection on how outreach progressed during the year.
2022-01-0137 minTax Justice WarriorsWorking With TAS in 2021On this episode, Andrew Belter and William Schmidt discuss issues that the Taxpayer Advocate Service (TAS) is having in 2021. Due to the IRS being backed up, taxpayers are contacting TAS for assistance. While TAS normally provides assistance to taxpayers, the IRS and TAS are being contacted by taxpayers in record numbers. As a result, TAS is difficult to reach and that means limited assistance for Low Income Taxpayer Assistance (LITCs).
Note: It was not mentioned in the episode, but we heard from the National Taxpayer Advocate at a later point on guidance for LITCs. If there...2021-12-1529 minTax Justice WarriorsEpisode 166 - Offers in Compromise Review and UpdatesOn this episode, Andrew Belter and William Schmidt review offers in compromise – what are some of the basics in making an offer and what are the types of offers? There is also a discussion of offset bypass refunds – working with the Taxpayer Advocate Service to try and get a refund for a client who owes a past-due government debt.
Next, we turn to the look at a recent National Taxpayer Advocate blog post and discuss the changes the IRS recently brought to offers in compromise (OICs) and the offset bypass refund (OBR).
Two r...2021-11-2928 minTax Justice WarriorsEpisode 165: FAQs and Other UpdatesThe IRS uses Frequently Asked Questions (FAQs) to quickly get information to the public regarding hot topics concerning taxes. Most recently, the IRS has been using FAQs regarding stimulus payments and the advance child tax credit. The IRS has been getting the word out about these topics to assist taxpayers to receive payments they are entitled to receive.
The public treats different IRS communications like FAQs as if they are reliable, but the IRS stance is that the FAQs cannot be relied upon in a court of law. The FAQs might also change and disappear from the IRS...2021-11-1625 minTax Justice WarriorsEpisode 164: Should We Have Filing Statuses?Happy Halloween! No tricks this time, just a treat.
This time we have a discussion of the filing status on tax returns. William Schmidt asks Andrew Belter – what is the need for listing whether you are married or single on the tax return? When the tax return started, traditional values supported marriage incentives. Now, there have been changes in society with marriages leading to separated or divorced spouses, non-traditional families, same-sex marriages and more. Is it worth having to prove marital status when there are audits by the IRS?
In the discussion, there are mentions of the...2021-11-0127 minTax Justice WarriorsEpisode 163: Tax Court WithdrawalsAndrew Belter and William Schmidt discuss their experiences with withdrawing from cases in the U.S. Tax Court. Since it is necessary to receive court approval for an attorney to withdraw from a case, both of your hosts provide guidance on how to navigate what is required to be withdraw from a case when your client is no longer cooperating with you.
If all goes right, you should be able to find some sample forms for those withdrawals along with this episode. If not, contact William on LinkedIn.
Plus, Andrew talks about providing CLE information to...2021-10-1926 minTax Justice WarriorsEpisode 162: Tax Court and ABA Tax Meeting FollowupLast episode, William Schmidt talked on his own and gave the setup for the current episode. Now, he is joined by Andrew Belter to break down the Tax Court’s virtual visit to Kansas City and the 2021 American Bar Association Tax Section Virtual Fall Tax Meeting.
In Kansas City’s virtual Tax Court, learn more about the extra guests that appeared during the calendar call and the interesting cases where the Low Income Taxpayer Clinics gave advice to unrepresented taxpayers.
For the 2021 American Bar Association Tax Section Virtual Fall Tax Meeting, learn more about the Diver...2021-10-0622 minTax Justice WarriorsEpisode 161: Tax Court and ABA Virtual Fall Tax Meeting UpdateThis episode is providing a quick update on some items that William Schmidt is involved with. For starters, there is Tax Court for Kansas City scheduled the week of September 20 and coming the week of January 24. Next, William is involved with the Individual and Family Taxation Committee and gives a preview of their panel. Last, William is on a panel Wednesday, September 22, for the Diversity Committee on “Protecting Vulnerable Taxpayers Against Tax Preparer Fraud.”
2021-09-1610 minTax Justice WarriorsEpisode 160: Client DeadlinesAndrew Belter and William Schmidt have a discussion on two items regarding client deadlines in taxes.
-What to do when a client shows up with a short deadline for the IRS or Tax Court? This might put an attorney in a bind regarding the work to do in a short amount of time. Entering an appearance in court is easy for an attorney to do, but requires the judge’s approval to for the attorney to withdraw from the case. In other instances, there may be a scramble to file paperwork to the IRS. What are some consid...2021-08-2823 minTax Justice WarriorsEpisode 159: Stimulus Attorney at Legal Aid DiscussionAndrew Belter and William Schmidt discuss some items that have been happening at Legal Aid of Western Missouri (LAWMO).
Last year, LAWMO set up a help line for people needing help getting their stimulus/Economic Impact Payments. An article about the help line went viral and LAWMO wound up getting hundreds of applicants. Now, LAWMO has a grant for a stimulus attorney to assist applicants.
Tune in to hear more details!
2021-08-1318 minTax Justice WarriorsFormat ShiftI wanted to pass on the information that I need to do a format shift for Tax Justice Warriors. I have been thinking it would be good to have a co-host on the show to bring in more conversations on current tax topics. I have enlisted frequent guest Andrew Belter, LITC Program Director at Wisconsin Judicare, to be a co-host so we are going to try and provide you some interesting discussions. This will lead to some longer episodes.
Also, I am keeping busy in my position as Supervising Attorney of the Consumer Protection Unit (which includes the...2021-08-1303 minTax Justice WarriorsEpisode 158: Child Tax Credit DiscussionAndrew Belter - is he guest or co-host or…is he both? Andrew Belter, Clinic Director of the LITC at Wisconsin Judicare joins William Schmidt of the LITC at Legal Aid of Western Missouri to discuss the child tax credit.
What are some of the issues for the child tax credit for divorced or separated parents? Is there a safe harbor for people who should not have received the payments that would keep them from repaying? What should be done for issues where the wrong parent received the payments? These and other items come up on our discus...2021-07-2918 minTax Justice WarriorsEpisode 157: Advance Child Tax Credit Free Tax Prep DaysThe IRS is hosting advance child tax credit free tax prep days to assist taxpayers in filing 2020 tax returns in order to be eligible for the child tax credit in 12 select cities.
Turnout was low on June 25 and 26 so I am providing information to boost turnout on July 9 and 10.
For information, go to this website:
https://www.irs.gov/newsroom/advance-child-tax-credit-free-tax-prep-days
To make an appointment at a Taxpayer Assistance Center, call (844) 545-5640.
Locate one of the Taxpayer Assistance Centers by going here: https://www...2021-07-0411 minTax Justice WarriorsEpisode 156: Effectively Representing, 8th EditionI wanted to let you know about a recent publication from the American Bar Association. It is an essential reference for any tax controversy or Low Income Taxpayer Clinic worker. I was co-author of chapter 5 for this edition, "Securing Information from the IRS by Taxpayers."
Effectively Representing Your Client Before the IRS, 8th Edition
Edited by Christine S Speidel and Patrick W Thomas
Effectively Representing Your Client Before the IRS is a comprehensive collection of everything a tax professional should know when dealing with the IRS.
https://www.americanbar.org/products/inv/b...2021-06-2711 minTax Justice WarriorsEpisode 155: Updates From the IRSTwo big updates from the IRS came out this week:
The Advance Child Tax Credit Non-Filer Portal is now available
The non-filer portal is now available and further online tools will assist taxpayers to get the advance child tax credit this year. Payments will begin on July 15 and will continue around the 15th of the month until the end of 2021.
IRS Collections is resuming normal operations
As IRS Collections resumes normal operations, notices will be going out starting June 15 and taxpayers could be subject to liens or levies beginning August 15.
2021-06-1910 minTax Justice WarriorsEpisode154: 2848 Withdrawals and FOIAsWith transitioning between legal aid organizations, this has been a great time for me to clean up the various clients that I am connected with through the CAF Unit at the IRS. Before leaving Kansas Legal Services, I tried to sever ties with various clients by submitting withdrawals to the CAF Unit. Following that, I did a Freedom of Information Act (FOIA) request to find out which clients were still connected to me. In this episode, I discuss more details and learned just how many of the clients I still had connections with over the years. Tune it to find...2021-06-1405 minTax Justice WarriorsEpisode 153: Other Work for LITC PractitionersThere are Low Income Taxpayer Clinic practitioners that focus on more than tax issues. They might be required to work on more than one grant project at a legal aid, so have a split such as 50%/50% between projects. Or they might be teaching at a law school on other courses such as remedies and contracts. Do clinicians like the variety or would they prefer to focus on taxes only? Perhaps working in the other areas will enhance the work that the clinician is doing.
Plus, Tax Justice Warriors was included in a list of the 20 Best...2021-06-0506 minTax Justice WarriorsEpisode 152: Transitions - a Talk with Andrew BelterAndrew Belter and I have moved between LITC organizations and we have a discussion about the related issues. There are many things to think about when leaving a clinic and making things ready or starting at a clinic and getting into the learning curve. We have a discussion of the need for transition plans, the LITC grant report, getting started in an organization and more.
2021-05-2842 minTax Justice WarriorsEpisode 151: Transfer to Legal Aid of Western MissouriA personal update!
I have changed jobs from the LITC at Kansas Legal Services to working at the LITC at Legal Aid of Western Missouri.
Additionally, I am Supervising Attorney for their Consumer Protection Unit. The unit assists low-income clients to retain ownership of their homes via bankruptcy, tax sale redemption contracts, loan modifications, notices of error and requests for information, and the like; represents clients in debt defense lawsuits and with other claims on behalf of consumers; and represents clients before the Internal Revenue Service and Missouri Department of Revenue wi...2021-05-2105 minTax Justice WarriorsEpisode 150: Interview With Nina OlsonYou should be aware of Nina Olson if you are interested in taxes. She was National Taxpayer Advocate for 18 years, cementing the role for leadership of the Taxpayer Advocate Service. She has crossed the nation to get taxpayer feedback, testified before Congress, and submitted annual reports to Congress. Now, she is the Executive Director of the Center for Taxpayer Rights and plans their annual International Conference on Taxpayer Rights. She is an outspoken voice for disadvantaged taxpayers and it was a pleasure to speak with her for this extra-length episode 150 interview.
We discussed the following i...2021-05-141h 14Tax Justice WarriorsEpisode 149: ABA Virtual 2021 May Tax Meeting
The next American Bar Association Section of Taxation May Meeting is coming up next week and it is virtual.
On this episode, I discuss various committee panels that focus on tax controversy, policy, ethics, teaching and other interests I have.
Also, there are panels connected to the Low Income Taxpayer Clinic world such as the Pro Bono and Tax Clinics, Individual and Family Taxation, and Diversity committees.
If you are interested in tax, there are discussions of interest at every ABA Section of Taxation Meeting, but the May Meeting is often the largest event of the year.
2021-05-0715 minTax Justice WarriorsEpisode 148: Tax Court TrialI took a U.S. Tax Court case to trial and won! This episode discusses the events from the virtual calendar call of Wichita, Kansas to the decision posting on the Tax Court website.
Timeline:
February 11, 2021 – Tax Court Calendar Call (Wichita, KS)
February 23, 2021 – Tax Court Conference Call
March 10, 2021 – Trial
March 11, 2021 – Bench Opinion Oral Findings of Fact and Opinion
April 13, 2021 – Decision transcript posted on Tax Court website
Since there are a couple items that needed to be sealed for confidentiality (not correctly redacted), t...2021-04-3016 minTax Justice WarriorsEpisode 147: IRS Chief CounselJust what does IRS Chief Counsel do? Well, they represent the IRS as their client. What does that mean? In this episode, I unpack different job items that IRS Chief Counsel does beyond go to U.S. Tax Court.
For example, Chief Counsel advise on different legal matters for other divisions of the IRS. What else do they do? Tune in to learn more.
For finding out all kinds of information on the Office of IRS Chief Counsel, head here:
https://www.jobs.irs.gov/resources/job-descriptions/irs-office-chief-counsel
2021-04-2312 minTax Justice WarriorsEpisode 146: Succession PlansIn any profession, it is a curve ball when any skilled person is no longer available. This could be due to death, illness, disability, retirement or just plain turnover at the employer.
I looked into succession plans and have some guidance from LITC Administration. There are things to think about when it comes to case review, grant reporting, contacts for outreach and education, and more.
2021-04-1613 minTax Justice WarriorsEpisode 145: Sharing Divorce Tax IssuesThis week, a short episode looking at unexpected tax problems following a divorce.
2021-04-1008 minTax Justice WarriorsEpisode 144: The American Rescue PlanThe American Rescue Plan was signed into law by President Joe Biden on March 11, 2021. It contains several provisions. Part of the law focuses on tax provisions as well.
In this episode, there is a rundown of top ten items affecting individual tax filers.
1) The third round of stimulus payments (economic impact payments)
2) Earned income tax credit expansion
3) The premium tax credit expansion and partial waiver of repayments
4) Unemployment recipients automatically eligible for the premium tax credit
5) Child tax credit expansion
6) Child an...2021-04-0215 minTax Justice WarriorsEpisode 143: The LITC Grant
The National Taxpayer Advocate compared Low Income Taxpayer Clinic (LITC) organization to superheroes in a recent blog post:
https://www.taxpayeradvocate.irs.gov/news/nta-blog-not-all-superheroes-wear-capes-join-the-low-income-taxpayer-clinic-community-and-be-a-hero-to-taxpayers-most-in-need/
Within that blog post, she cites the IRS has the application period open through April 16 for organizations to apply in order to establish a new tax clinic. There is a need for expansion regarding expansion of coverage in Arizona, Florida, Idaho, and Pennsylvania. Also, there are no clinics currently in Nevada, North Dakota, West Virginia, Wyoming, and Puerto Rico.
I talk through some of the LITC requirements, but they are all listed in IRS Publication 3319. Aft...2021-03-2611 minTax Justice WarriorsEpisode 142: The Changing Tax SeasonThe tax season keeps changing. The IRS announced that the tax filing deadline for federal individual income tax returns are due on May 17. That does not affect corporate taxes or quarterly estimated tax payments. Will it affect your state tax filing – check with your state’s tax agency.
How will the changes affect tax filing? I talk through some effects that might occur for tax preparers and the IRS. However it goes for you, I hope your tax season is wonderful.
2021-03-1910 minTax Justice WarriorsEpisode 141: The Child Tax Credit, ContinuedThe American Rescue Plan has now been signed into law. It includes an expansion of the child tax credit for 2021. That plan expands the age for qualifying children to include 17-year-olds. It increases the credit to $3,000 per child for many families (with $3,600 being the amount for children under age 6). The $2,500 earnings floor is removed and the credit will be fully refundable. Finally, half of the credit will be paid in advance by the IRS making monthly payments to families from July to December 2021.
In this episode, I touch on the child tax credit expansion and discuss the IRS r...2021-03-1215 minTax Justice WarriorsEpisode 140: Recent Tax RecapThis episode provides a roundup of recent tax events and other issues. To begin with, the American Bar Association Midyear Tax Meeting was virtual. I provide highlights regarding the Individual & Family Taxation Committee’s focus on the Tax Gap and the Diversity Committee’s focus on inequality in race and taxes. With the IRS, their new electronic system to upload power of attorney forms seems to be working faster than faxing (2 weeks processing time vs. 2 months). On a personal note, I provide updates regarding teaching this semester, a Tax Court case trial this month and writing for Procedurally Taxing.
2021-03-0513 minTax Justice WarriorsEpisode 139: Highlights for the Tax SeasonThis is a short episode to provide some highlights on the 2020 tax return that not everyone may be aware of. While I covered some of these items in past episodes, I thought the highlights would be worth mentioning again.
Basically:
the recovery rebate credit is one way taxpayers may get their economic impact (stimulus) payments through filing a tax return, but they may not get as much as they expect
the earned income credit has a lookback to compare 2020 income and 2019 income to take the most advantageous for the credit
2021-02-2711 minTax Justice WarriorsEpisode 138: Tax Court ReturnThis episode details the return of the U.S. Tax Court for hearings in Kansas City, Missouri, and Wichita, Kansas in February 2021. Tune in to hear about remote proceedings, feedback on the Tax Court upgrade to the DAWSON system, and remote calendar calls.
2021-02-2019 minTax Justice WarriorsEpisode 137: The Child Tax CreditThe child tax credit is again in the news because of potential increases by Congress. On this episode, I look at the history and the requirements.
I also look at how the credit is both nonrefundable and refundable. That means that the nonrefundable portion takes care of the tax liability before the refundable portion is available. The refundable portion is called the additional child tax credit. Currently, the additional child tax credit is calculated as 15% of the taxpayer’s AGI in excess of $2,500, with the refund value capped at $1,400.
From current news...2021-02-1314 minTax Justice WarriorsEpisode 136: State of IRS CollectionsThis episode focuses on the current state of affairs in working with IRS Collections and Enforcement. The issues with the IRS customer service are making it difficult to represent clients. As I focused on last episode, there are delays in CAF Unit processing of Form 2848 power of attorney forms. There are still long delays with speaking with someone over the phone at the IRS to resolve issues. Additionally, the Taxpayer Advocate Service has high workloads that make it difficult to find assistance there.
The IRS does not seem to have received the memo with regard t...2021-02-0511 minTax Justice WarriorsEpisode 135: CAF Unit IssuesWhile I identified on a previous episode changes that the IRS is making for submissions of power of attorney forms, that still does not change how the IRS processes those forms. There were delays last year for processing of Form 2848 and other forms within the IRS. I talk in this episode about delays at the CAF (Central Authorization File) Unit. This is an issue because the IRS moves forward with collecting through liens or levies yet the representative is unable to communicate with the IRS on a client’s behalf. That cuts down on getting transcripts to learn about th...2021-01-2907 minTax Justice WarriorsEpisode 134: Form 1040 Basics, Part 2The tax season now starts February 12!
In looking at a crash course in taxes, I decided the easiest way to talk with someone about several concepts was to review the form 1040. In part two, I go through the second page of form 1040. It introduces the concepts of the tax due after finding taxable income, nonrefundable credits, other taxes (including self-employment tax), withholding, estimated tax payments, refundable credits and other total payments, leading to the refund or amount owed.
Going through this series of concepts is a great way to introduce several ba...2021-01-2215 minTax Justice WarriorsEpisode 133: Form 1040 Basics, Pt. 1In looking at a crash course in taxes, I decided the easiest way to talk with someone about several concepts was to review the form 1040. In part one, I will go through the first page of form 1040. It introduces the concepts of filing status, dependents, income, adjustments to income (which results in adjusted gross income), deductions – the choice of standard or itemized deductions, and taxable income.
Going through this series of concepts is a great way to introduce several basic topics that are easily expanded upon to talk about for tax controversy case work. For stu...2021-01-1515 minTax Justice WarriorsEpisode 132: The Recovery Rebate CreditI am sure many of you have benefited from the economic impact payments (also called stimulus payments). In past episodes, I discussed different people who should have received those payments in 2020. Now, we are looking at another round of the economic impact payments in 2021.
For those who should have received payments but did not, there is a method for reconciling the payments on the 2020 tax return. It is called the recovery rebate credit.
I talk through some of the procedure for the recovery rebate credit and how it will affect people wi...2021-01-0911 minTax Justice WarriorsEpisode 131: 2021 New Year Tax ThoughtsWell, 2020 was a wild year. What will 2021 bring? I am not going to try to predict the coming year. After all, who could have predicted the pandemic for 2020? I am going to talk a bit broadly about the coming year, but also I am going to talk through some personal career goals regarding taxes for the next year. A shorter episode as we move into the new year!
2021-01-0107 minTax Justice WarriorsEpisode 130: 2021 Annual LITC Grantee ConferenceMerry Christmas!
This is a recap of the 2021 Annual LITC Grantee Conference, which was entirely virtual for the first time in December 2020. The first week focused on a tax bootcamp and training for financial reporting. The second week was the advanced training and other plenary sessions. Several prominent speakers from the IRS and the U.S. Tax Court gave updates on their programs for this point in the pandemic.
For the last two episodes, I went into more depth on my two presentations during the conference. I hope you have happy ho...2020-12-2519 minTax Justice WarriorsEpisode 129: 2020 Year in Review2020 – the year in review. Not much happened this year, right?
Seriously – quite a bit happened inside the tax world and beyond based on the pandemic. For the Low Income Taxpayer Clinic Grantee Conference, I am on a panel discussing the year in review for taxes. The others are talking about the statutory changes and specific cases that affected the tax world. I will be discussing administrative changes from the IRS and the Tax Court.
This episode will go over that panel, but I also discuss what I personally worked on this year...2020-12-1818 minTax Justice WarriorsEpisode 128: Collections PresentationIn the 2021 LITC Grantee Conference, I am giving a presentation on Collections (Part 1). This presentation is part of a series of tax bootcamp presentations for LITC practitioners new to the tax field.
On this episode, I give a summary of items I discuss – the main focus is liens, levies and collection due process. Along the way, I give an update on progress for the Collection Due Process Summit Initiative and give a schedule for the next few episodes.
Next week – 2020 Year in Review!
2020-12-1111 minTax Justice WarriorsEpisode 127: 2020 LITC ConferenceThis episode will look at upcoming training for those involved with Low Income Taxpayer Clinics. I provide details on the bootcamp, plenary and breakout sessions, plus other sessions. I will be speaking in two sessions. I hope this helps those of you involved in LITCs to think about the conference. For others, perhaps this will encourage you to volunteer or otherwise get involved in supporting your local LITC.
2020-12-0515 minTax Justice WarriorsEpisode 126: Form 2848 and the CAF UnitA look at Form 2848 processing with the CAF Unit. Currently, there are processing delays. Part of that is due to the COVID pandemic, but part of it is due to the time of year as there are some shutdowns as IRS employees use vacation time.
But, wait – there’s more! Sharyn Fisk, Director of the IRS Office of Professional Responsibility, submitted “Electronic Signature Options Will Simplify Third-Party Authorizations” on November 19, 2020, in CL-20-06. The article details the plans for 2021 regarding what will be acceptable regarding electronic signatures with Form 2848 and Form 8821. The IRS balances ease of access with concerns...2020-11-2808 minTax Justice WarriorsEpisode 125: Taxgirl InterviewEarlier this week, I was on the Taxgirl podcast. We spoke in depth about Low Income Taxpayer Clinics.
That episode is available here:
https://www.taxgirl.com/2020/11/17/tax-dispute-law-assistance-through-the-litc/
Taxgirl (Kelly Phillips Erb) also agreed to an interview on this podcast. You may know her as one of the public faces of taxes as she often writes for Forbes and Bloomberg. She also blogs and recently started her podcast through her website.
On this episode, she talks about the origins of the Taxgirl name, how she cam...2020-11-2020 minTax Justice WarriorsEpisode 124: Virtual Tax Conferences2020 became the year for virtual tax conferences due to the COVID-19 pandemic. The ABA Section of Taxation had their May Meeting and Fall Meeting held virtually. There are other conferences being held virtually as well. The Kansas tax training I attend each year is doing a mix of virtual and in-person. What is the best approach? I talk through some of the pros and cons of doing virtual tax conferences.
2020-11-1318 minTax Justice WarriorsEpisode 123: November Updates3 November updates covered in this episode - Economic Impact Payments, Tax Court case management system, and certain IRS notices resume.
Economic Impact Payments (EIPs) –
Nov. 10 is "National EIP Registration Day," part of a final push to encourage everyone who doesn't normally file a tax return to register to receive an Economic Impact Payment. "National EIP Registration Day" will take place just a few days ahead of the extended Nov. 21 registration deadline. This special event will feature support from IRS partner groups inside and outside of the tax community, including those that work with low-income and und...2020-11-0617 minTax Justice WarriorsEpisode 122: Virtual Tax CourtWith the pandemic, the U.S. Tax Court is working on cases virtually. That means there are different procedures for the calendar call docket and trials with the Tax Court. The week of October 5, 2020, was the scheduled week for Tax Court cases in Kansas City. I provide details for the 6 cases called that day, how they were dealt with procedurally, and give insights into dealing with this new virtual world of Tax Court.
2020-10-3017 minTax Justice WarriorsEpisode 121: U.S. Tax Court Nonattorney ExaminationWhat is involved in practice before the U.S. Tax Court? There are specific procedures for both attorneys and non-attorneys to be admitted to the Tax Court. This episode provides information about what is involved for non-attorneys to pass the examination in order to practice before the U.S. Tax Court. This episode also looks at the required forms and fees for admittance. Beyond that, non-attorneys have a large commitment of time, travel, and study in order to pass the exam. Did you know that the passage rate is between 5 and 19%? There are study groups that may help with your p...2020-10-2320 minTax Justice WarriorsEpisode 120: IRS Litigation
Last year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.
To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap
Part 6 of the 6-part series is a look at Litigation with the IRS. This look at litigation will go down four paths. The first two deal with Tax Court, specifically the Notice of Deficiency or different types of Notice of Determination (innocent spouse, collection due process, whistleblower, etc.). From Tax Court, a...2020-10-1613 minTax Justice WarriorsEpisode 119: AppealsLast year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.
To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap
Part 5 of the 6-part series is a look at IRS Appeals. Appeals is often the department a taxpayer is working with when there is a dispute about the tax assessment and it is necessary to negotiate for a resolution regarding the result. Appeals may start to be invol...2020-10-0911 minTax Justice WarriorsEpisode 118: CollectionsLast year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.
To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap
Part 4 of the 6-part series is a look at IRS Collections. Collections takes over when a taxpayer does not pay an amount owed to the IRS. This episode will discuss the process of actions taken by IRS Collections such as notices sent, the selection of cases worked and t...2020-10-0215 minTax Justice WarriorsEpisode 117: IRS ExaminationLast year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.
To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap
Part 3 of the 6-part series is a look at IRS Examination. The department really digs into the differences between what the taxpayer submitted on the tax return and what the IRS believes should be on the tax return. Is the taxpayer disputing what the IRS assess...2020-09-2511 minTax Justice WarriorsEpisode 116: Tax Return ProcessingLast year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.
To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap
Part 2 of the 6-part series is a look at tax return processing. The department looks at returns to see if there is a refund claim or a balance due. The IRS checks the return to be sure there is no identity theft or other fraud. Next, t...2020-09-1812 minTax Justice WarriorsEpisode 115: Tax PreparationLast year, the Taxpayer Advocate Service released the Taxpayer Roadmap. I am doing a 6-part review of the various stages of the United States federal tax system as shown on the Taxpayer Roadmap.
To find out more about the roadmap, use this link: https://taxpayeradvocate.irs.gov/roadmap
I begin the 6-part series with a look at tax preparation. This episode looks at the various parts of tax preparation such as gathering documents, going to a tax preparer, free filing options, going to VITA or AARP Tax-Aide, filing an extension, and more.
2020-09-1113 minTax Justice WarriorsEpisode 114: IRS Virtual Settlement DaysIRS Settlement Days are a process where IRS Counsel selects cases that would potentially be ripe for settlement or would benefit from a conference. These Settlement Days are often in anticipation of upcoming Tax Court trial sessions. They work with pro bono attorneys, often from Low Income Taxpayer Clinics, that act as disinterested third parties to advise unrepresented petitioners regarding the tax or legal procedural issues they are facing.
This year, Settlement Days are happening virtually due to the pandemic. Kansas City Counsel had scheduled Virtual Settlement Days for August 26 through 29. I give a report on ho...2020-09-0420 minTax Justice WarriorsEpisode 113: Tax PodcastsA shorter episode this week as I inform you about some other tax podcasts out there for tax news and interviews. Just keep listening to this one - please!!!
Here are some of the podcasts mentioned in this episode -
ABA Tax Times People in Tax:
https://directory.libsyn.com/shows/view/id/peopleintaxpodcasts
Simply Tax:
https://www.bkd.com/simplytax
Bloomberg Talking Tax:
https://pro.bloombergtax.com/talking-tax-podcast/
Tax Notes Talk:
https://www.t...2020-08-2911 minTax Justice WarriorsEpisode 112: Interview With Bobby FrenchThis episode is an interview with Bobby French. Bobby is starting as a 3L at the University of Missouri-Kansas City (UMKC) School of Law. He worked both as a student intern and volunteer for the Low Income Taxpayer Clinic at Kansas Legal Services and is pursuing his LL.M. in Taxation at UMKC.
We discuss the value of fun in teaching tax, lessons he learned while interning for Kansas Legal Services, his thoughts on assisting low income clients, the differences in tax controversy work and tax theory courses, his views on the amount of math involved in ta...2020-08-2234 minTax Justice WarriorsEpisode 111: The Reliability of IRS FAQsThe IRS communicated that prisoners and decedents were not eligible for economic impact payments through the COVID-19 FAQs on their website. IRS FAQs are best for communicating their message quickly to the public. The problem is that there is no formal comment process on these FAQs and the IRS does not consider them to be legal authority that would be usable for a legal argument in a court case. There were some blog posts in July that criticized IRS FAQs that I revisit in this episode. I agree with their arguments and make my own statements that unreliable IRS comm...2020-08-1417 minTax Justice WarriorsEpisode 110: EIP Payment Issue UpdateAround 160 million economic impact payments have been distributed by the IRS. This is a feat that must be applauded! However, not everyone received their payments. In this podcast episode, I will discuss those who did not receive their payments – those who were explicitly mentioned in the statutory language, those who were added later by FAQs from the IRS, and those who were lost in the shuffle. The National Taxpayer Advocate, Erin M. Collins, wrote about how the Taxpayer Advocate Service can assist beginning August 10.
https://taxpayeradvocate.irs.gov/news/nta-blog-tas-to-assist-correcting-eip-amounts-for-limited-groups-of-taxpayers?category=Tax%20News
The former Nationa...2020-08-0815 minTax Justice WarriorsEpisode 109: Tax Procedure Course WrapupA wrap-up regarding my report on teaching Tax Procedure at Washburn University School of Law. A discussion of the class project involving the Taxpayer Roadmap, plus some talk about refund suits and private debt collections, and a review of the client counseling session from the beginning of the semester.
2020-07-3112 minTax Justice WarriorsEpisode 108: Ethical Issues in TaxesUnfortunately, we cannot avoid ethical issues by choosing to do tax controversy cases. I wanted to share with you some specific issues for taxes that I learned about at an American Bar Association Section of Tax Meeting. Forms to think about include informed consent for married taxpayers (if they divorce or have a different conflict of interest) and limited scope representation. I also bring up some issues regarding the duty of confidentiality and clients with special circumstances like diminished capacity, death or other unavailability.
2020-07-2417 minTax Justice WarriorsEpisode 107: Persuasive WritingWhen advocating for a client, you do not want to skip to the conclusion. It is necessary to build up the argument with support – link the law and the facts with words like “because.” This has applications in law school exams, court arguments, and correspondence-based advocacy. Correspondence-based advocacy includes government submissions where we are making arguments with supporting documents. Learn about the IRAC and CRAC methods and how to gain sympathy for your client by painting a picture in words.
2020-07-1714 minTax Justice WarriorsEpisode 106: Tax Court - A Focus on LitigationThis focus on Tax Court concludes with a focus on litigation related to Tax Court. How do you frame a trial with Tax Court? How is Tax Court different from other courts? These items and a dive into certain items like shifting the burden of proof to the IRS and making qualified offers make up the episode.
2020-07-1021 min
People in Tax PodcastS02E23: Omeed FirouziIn S02E23, James Creech and Omeed Firouzi discuss worker misclassification and the affect it has on both employers and employees. They also delve into what to look at when making a classification challenge, and the intersection of LITC and other areas of2020-06-0400 min