Podcasts about low income taxpayer clinic

I sat down here in February 2024 with Randy Goldson, a Temple Law student who took my Low Income Taxpayer Clinic class in fall 2023.

Episode 50:  In this episode, Timalyn explains your rights as a taxpayer.  How do those rights balance with what the IRS' mission is?  You may have an opinion on how the IRS is doing, but either way, it's a part of the government that definitely impacts your life. Taking a Quick Moment to Celebrate Before she begins, Timalyn is excited about having recorded 50 podcast episodes!  It's been a way for her to fill the tax literacy gap, one taxpayer at a time.  It's her hope that these easy to follow episodes breakdown complex tax issues into understandable topics.  Did you know that 95% of podcasts fail?  There are 2.8 million podcasts and less that 500,000 are considered active.  Only 11% of podcasts make it to 50 episodes.  So, now you can understand why she's so excited.  Thank you for following her podcast over the past 2 years.  The Mission of the IRS The IRS is focused on providing America's taxpayers with top-quality service.  They want to help taxpayers to understand and meet their responsibilities.  Finally, the IRS wants to enforce the law with fairness and integrity. Timalyn admits, things could be much worse.  She wants to make sure you understand your rights when dealing with the IRS.  That's correct, you have rights as a taxpayer. According to the Taxpayer Bill of Rights, you have the right to representation.  Timalyn has described the specific tax professionals who are qualified to handle tax debt issues with the IRS.  These 3 groups are enrolled agents, CPAs and tax attorneys.    There are 9 other important rights and they can be found in IRS Publication 1.  It explains the rights, but also the processes for examination, appeals, collections and refunds.  Today, we'll focus on the Taxpayer Bill of Rights.  Let's go through them, below. #1:  The Right to Informed.  You have the right to know what you need to do to be in compliance with the IRS.  “Taxanese” is a complicated language and it can sometimes difficult to follow or understand.  The IRS issues publications to help you.  IRS.gov is a free resource that explains compliance matters. Nevertheless, you may need to consider hiring a tax professional to assist you.  #2:  The Right to Quality Service.  Yes, that's part of the IRS' mission.   While the slow responses and backlog (especially since the pandemic) may not seem like they're on the way to achieving their mission, Timalyn actually credits the IRS with doing a good job investing in new technology to serve you better.  You have a right to prompt, courteous and professional response from the IRS.  While the publications are written to be easily understandable, the reality is that tax issue are complicated.  You might want to check out the Tax Tips with Timalyn blog.  It's a good resource. #3:  The Right to Pay No More than the Correct Tax.  This means you have the right to only pay the amount due, including any interest and penalties.  It's why the IRS posts the quarterly interest rates.  You might want to listen to Timalyn's Episode 7 on tax transcripts.  #4:  The Right to Challenge the IRS' Position and to Be Heard.  You have every right to be heard by the IRS.  Believe it or not, the IRS actually does want to hear from you.  You have the right to have your claims about what you owe examined.  This is why you'll need to substantiate your claim with documents and other proof.  You have the burden of proof in this situation. #5:  The Right to Appeal and IRS Decision in an Independent Forum.  In Episode 26, Timalyn explains that your appeal is actually handled by another department, not the IRS Collection Department.  You can appeal all the way to tax court, but you must do it in a timely manner. #6:  The Right to Finality.  This means you have the right to know your deadlines for challenging the IRS' position.  The IRS will let you know how long you have to appeal. If you are going to exercise this right, you must do it within a specified period of time.  Finality also refers to the right to know when an audit has been finished or where they are in the process.  #7:  The Right to Privacy.  You have the right to expect that the IRS will keep your information private and to stay within reasonable/necessary limits.  The information privacy means the IRS can't publicize how much you owe for separate years.  They are permitted to communicate with your bank, if they are going to levy your account.  They can communicate with your employer if they need to apply a garnishment until you've paid off your tax debt. #8:  The Right to Confidentiality.  The information you provide the IRS cannot be disclosed to other parties, unless they've been authorized by you or the law.  For instance, if you hired Timalyn, you'd complete IRS Form 2848, designating her as your tax power of attorney.  Once this form is submitted, the IRS would be authorized to communicate with her regarding your tax situation.  She is also bound by confidentiality, so Timalyn can't speak to others about your taxes.  If you file as married filing separately, the IRS cannot even speak to your spouse about your taxes.  If you file married filing jointly, then they can communicate with either spouse.  #9:  The Right to Representation.  This means you have the right to seek assistance from the Low Income Taxpayer Clinic, if you qualify.  Timalyn offers multiple, free resources to help you, but she does charge for representation.  If you can't afford the fee, you could always check with the Low Income Taxpayer Clinic to see if they can work with you.  Also, check out the Taxpayer Advocate Services website. #10:  The Right to a Fair and Just Tax System.  This is the right Timalyn protects the most.  Do you feel as if you've been taken advantage of by the IRS?  The system will consider specific facts and circumstances that might impact the amount you owe, your ability to pay or your ability to provide timely information.  In Episode 37, Timalyn describes the Tax Relief Journey.  The person you hire to represent you is going to tell your side of the story.  They should also be ready to work hard to ensure the IRS treats your fairly.  Need Tax Help Now? If you need answers to your tax debt questions, book a consultation with Timalyn via her Bowens Tax Solutions website.  Click this link to book a call.  Please consider sharing this episode with your friends and family.  There are many people dealing with tax issues, and you may not know about it.  This information might be helpful to someone who really needs it.  After all, back taxes shouldn't ruin their life either. As we conclude Episode 50, we encourage you to connect with Timalyn on social media. You'll be able to subscribe to this podcast on Spotify, Apple Podcasts, Google Podcasts, and many other podcast platforms.   Remember, Timalyn Bowens is America's Favorite EA and she's here to fill the tax literacy gap, one taxpayer at a time.  Thanks for listening to today's episode. For more information about tax relief options, visit https://www.Bowenstaxsolutions.com/ . If you have any feedback, or suggestions for an upcoming episode topic, please submit them here:  https://www.americasfavoriteea.com/contact.   Disclaimer:  This podcast is for informational and educational purposes only.  It provides a framework and possible solutions for solving your tax problems, but it is not legally binding.  Please consult your tax professional regarding your specific tax situation.

I 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.

As 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.

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.

Episode 33:  In this episode, Timalyn takes a step back to explain what she means when she uses the term tax representation.  She mentions it in podcasts, but it's term people may not fully understand.  If you have tax problems with the IRS, there's a good chance tax representation is exactly what you're looking for, right now.  Before she begins, Timalyn takes a minute to thank her listeners for helping her to reach 1,000 subscribers on her YouTube channel!  She sincerely appreciates your support and helping her to continue on her mission to fill the tax literacy gap, one taxpayer at a time. You Have Rights as a Taxpayer Timalyn begins with a story about a client who set up an installment agreement with the IRS to pay the tax debt.  However, this person was struggling to make the payments.  You have a right, as a taxpayer, to not have to incur a financial hardship while paying the tax debt.  There are ways to navigate this process.  It often involves having a tax professional that understands your rights to represent you.  There are issues that can be negotiated to help you meet your obligations, while at the same time enabling you to do so in a reasonable fashion. Defining Tax Representation According to the Internal Revenue Manual (IRM), tax payers have the right to representation.  It means you can let your tax representative communicate with the IRS, on your behalf.  While the IRS can and will still mail you communications, in most situations they can't force you to attend meetings if you have an authorized representative.  The IRS cannot call you directly, if you've hired a tax representative.  Again, this is a protection you have under the taxpayer bill of rights.  Your representative will submit IRS Form 2848, informing the IRS that they have your permission to represent them. The tax representative you hire must be credentialed.  There are only 3 types of tax professionals who can officially represent you in front of the IRS.  These three are:  a tax attorney, a certified public accountant (CPA) or an enrolled agent (EA). What Is an Enrolled Agent? An enrolled agent specializes in taxes.  An enrolled agent has an extensive 3-part test they must pass to qualify as an EA.  This is a special designation by the IRS enabling the EA to represent clients in all 50 states as it relates to IRS tax matters. Generally speaking, once you've hired a tax representative, you won't have to attend meetings requested by the IRS.  This is something your representative will do for you.  However, it's important to understand there are exceptions, such as if the IRS formally sends you a subpoena to appear, via a summons. Timalyn explains that in most situations, if the taxpayer is in an interview or conversation with the IRS, they have the right to stop the proceeding by asking to consult with a tax representative.  The taxpayer will need to show the IRS Form 2848 to prove he/she has a designated representative. Once hired, Timalyn will execute the Form 2848, provide a copy to her client (the taxpayer) and file a copy with the IRS Centralized Authorization File, also known as the CAF unit.  Once it's been filed and processed, the IRS will automatically see Timalyn is representing the taxpayer and therefore, the IRS must call her instead of the taxpayer.  If the IRS mails letters to the taxpayer, they are required to copy Timalyn.  It's important to note that an EA is NOT an employee of the IRS.  They are a tax professional authorized to represent taxpayers before the IRS.  Timalyn works for you, not the IRS. What if I Can't Afford to Hire a Tax Representative? There are situations in which an individual may not be able to pay for the services of a tax attorney, a CPA or an EA.  Don't panic.  If you can't afford representation, you still have a right to representation.  The IRS has a special program to address this situation.  It's the Low Income Taxpayer Clinic (LITC).  The nearest LITC can be located either via the above link, or by calling 1-800-829-3676.  There are guidelines to determine if you qualify to use the LITC.  Timalyn reminds us that the definition the IRS uses and your definition of being broke aren't necessarily the same. The LITC is independent from the IRS and also from the IRS Tax Advocate Service (TAS).  The TAS is there to help with the IRS systems aren't working correctly and may be abusing your rights.  The LITC works for you to make sure your tax debt payments don't place you in a financial hardship.  Again, this is part of your rights under the law. The LITC can represent you in tax audits, appeals and in tax collection disputes both before the IRS and in court.  If you still need help deciding which route is best for you and your specific situation, book a consultation with Timalyn.  This link will take you to the Tax Relief Consultation page on www.BowensTaxSolutions.com.  There is a fee for this consultation.  Before you book this appointment, you'll want to have specific information available.  This includes your actual questions, the amount the IRS alleges you owe, a rough idea of your income and your latest tax notice.  After the call, you'll have a roadmap for the next steps you should take.  If Timalyn takes you on as a client during the 14 days after the meeting, the fee for the consultation will be credited toward her fee for tax representation.  It's important that you take the first step in proactively addressing your back-tax situation.  Whether this means hiring Timalyn, handling it yourself or seeking out the services of a different tax professional, take action now. Please consider sharing this episode with your friends and family.  There are many people dealing with tax issues, and you may not know about it.  This information might be helpful to someone who really needs it.  After all, back taxes shouldn't ruin their life either. As we conclude Episode 33, we encourage you to connect with Timalyn on social media. You'll be able to subscribe to this podcast on Spotify, Apple Podcasts, Google Podcasts, and many other podcast platforms.    Remember, Timalyn Bowens is America's Favorite EA and she's here to fill the tax literacy gap, one taxpayer at a time.  Thanks for listening to today's episode. For more information about tax relief options, visit https://www.Bowenstaxsolutions.com/ . If you have any feedback, or suggestions for an upcoming episode topic, please submit them here:  https://www.americasfavoriteea.com/contact.    Disclaimer:  This podcast is for informational and educational purposes only.  It provides a framework and possible solutions for solving your tax problems, but it is not legally binding.  Please consult your tax professional regarding your specific tax situation.

From 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 others that advocate for those who truly need it. Both Kansas Legal Services and Legal Aid of Western Missouri are wonderful organizations that provide legal help to people in need. Through those organizations, I was able to provide tax, bankruptcy, consumer protection and other kinds of assistance through the years to low income taxpayers and other people in need. The Low Income Taxpayer Clinic community is a group that I will miss greatly. Gatherings from the local to the national level brought friendly, helpful people willing to talk tax and assist newcomers. I made several friends through the LITC, the ABA and in the IRS that were trying to connect taxpayers with the right assistance. I hope all of those organizations continue strong and you lend them support (if you're able) to bring help for those who need it.   I believe my 6.5 years within the Low Income Taxpayer Clinic world, writing regularly for Procedurally Taxing, podcasting for 180 episodes, presenting at conferences, teaching as an adjunct professor and more have led me to taking on this new experience. I look forward to working with others I know within the IRS and learning about IRS systems - I think this will be an interesting adventure!   The future of this podcast is a bit up in the air.  I have asked a couple people to take over, but in the meantime it will be going on hiatus.   Best wishes to you and thank you for listening!

This 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 to the IRS? Talking about expenses and income reporting on an innocent spouse request submission. A reminder that the Low Income Taxpayer Clinic grant application or Non-Competing Continuation deadlines are coming up! Last, this will be Andrew Belter's final episode as he makes a career change! Tune in to find out what William Schmidt and Andrew Belter have to say about those topics.

Thanks largely to the success of federal relief, Maryland has an extra $5 billion in the bank. Bureau of Revenue Estimates Director Andy Schaufele joins us to break down the recent Fiscal Year 2021 Closeout Report and updated revenue projections for FY 2022 and 2023 (07:11). Then we chat with Janice Shih, director of the Low-Income Taxpayer Clinic at Maryland Volunteer Lawyers Service about their work and how a new law allows them to help more taxpayers (47:05).

I 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/book/404782279/?fbclid=IwAR3poLqI9KQeg_M9-fxvRG7R2NuB2q1NiEObaYU3_NvD7ZLLybf3tk4nCUs

There 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 Tax Podcasts of 2021 by Welp Magazine.  Read the list of podcasts from the link here: https://welpmagazine.com/20-best-tax-podcasts-of-2021/

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.

We are in the heart of tax filing season in the U.S. and, so far, it appears to be going much better than last year. That, however, is an extraordinarily low bar, given that last year's season ran up against the outset of a global pandemic. On this episode of our weekly podcast, Talking Tax, we launch a two-part series looking at how tax season is going and whether any of the problems from last year still linger. Next week, we will be looking at corporate and business filers. But today the focus is on individuals. Bloomberg Tax's Allyson Versprille speaks with Aisha Servaty, an attorney and director of Mid-Minnesota Legal Aid's Low Income Taxpayer Clinic. Servaty says many of the problems from last year's filing season haven't been resolved and talks about what state and federal officials could do to fix them.

This 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 tax controversy work and more.  

Rebecca Stavish is the Managing Attorney for the Low Income Taxpayer Clinic for Mid Penn Legal Services in Pennsylvania.  We talked about working from home, her assistance for Amish clients, unique client property valuation, identity theft issues for economic impact payments, and more. https://www.youtube.com/watch?v=G0N3U86VHgk By the way, next episode is number 100.  I have a special guest lined up who ties in to the origins of Tax Justice Warriors.  How’s that for a tease?  

Confused about who's getting a $1200 check? Today we speak with Professor Amy Spivey about the economic impact payments and get answers to many logistical questions related to this, and to the IRS more generally. Professor Spivey joined UC Hastings Law earlier this year as a Visiting Assistant Professor and Clinic Director for the school’s Low-Income Taxpayer Clinic.

A return appearance for a discussion with Andrew Belter, Clinic Director and Qualified Tax Expert of the Low Income Taxpayer Clinic at the Legal Aid Society of Milwaukee.  We discuss tax cases and working with the IRS during times of COVID-19.  Again, my apologies for any audio issues in the recording.

An interview with Shanthy Bala of Florida Rural Legal Services.  She will share experiences of recently joining the Low Income Taxpayer Clinic program, benefits of going to American Bar Association meetings, and the transition to working remotely during recent changes due to the coronavirus. https://www.frls.org/services/tax-assistance/  

I travelled to several locations in Kansas to speak to tax preparers about the Low Income Taxpayer Clinic program.  This was in order to build recognition of the clinic and find volunteers.  I am also talking with law students about tax controversy work.  Hear about these and other times that I spoke to groups in order to let them know about the LITC in Kansas.  Perhaps you can find some tips you can use in your practice for reaching the public.

This week, I have been in Washington, D.C. to discuss LITC issues at our annual conference.  For that reason, I am presenting an interview with Samantha Galvin.  Samantha is an Associate Professor of the Practice of Taxation at the University of Denver Sturm College of Law.  She is also the Assistant Director of the Low Income Taxpayer Clinic at the university.  She blogs for Procedurally Taxing on designated orders from the U.S. Tax Court and was a clerk for the Tax Court.  We speak about designated orders, teaching tax courses and more.  

At the University of Denver Sturm College of Law, I interviewed Erin Stearns, who is both an Associate Professor of the Practice of Taxation and Director of their Low Income Taxpayer Clinic.  We are both involved in planning the Collection Due Process Summit Initiative Workshop for December 3.  We co-authored an article for the ABA Tax Times on the CDP Summit Initiative and have presented on panels together.  Listen to find out more about her beginnings in tax and the growth of the CDP Summit Initiative.

The anniversary of Tax Justice Warriors beginning is July 10.  For episode 52, I thought it would be a good time to take a look back at the first year.  What happened with tax in the last year?  Events like the Tax Cuts and Jobs Act, Government Shutdown, Retirement announcement of National Taxpayer Advocate Nina Olson, the Supreme Court’s Wayfair decision, and new IRS Commissioner Charles Rettig.  Each time, I try to bring interviews, news and education regarding the Low Income Taxpayer Clinic field, tax controversy and what is of interest to the general public.  In the coming year, I hope to increase my interviews and do even more.

A discussion of parts of the LITC grant report. What items need to be tracked by each Low Income Taxpayer Clinic to be reported to the IRS? I give some tips on how to track numbers to make the grant report easier. Also, there are some odds and ends such as my attendance at the May Meeting for the ABA Tax Section. Come and meet me there!

At this year’s Low Income Taxpayer Clinic conference, I met and interviewed Omeed Firouzi, a 2018-2020 Christine A. Brunswick Public Service Fellow.  He is working with Philadelphia Legal Assistance to educate and provide legal assistance for workers misclassified as independent contractors.  He also has advocacy and awareness efforts to decrease this practice among Philadelphia employers. I would encourage you to learn about and help provide funding for fellowships and other causes like this through the American Bar Association Section of Taxation Tax Assistance Public Service (TAPS).  Find out more through this link:  http://www.abatapsendowment.org/about-taps  

A discussion of the slate of panels available during the 2019 Annual Low Income Taxpayer Clinic (LITC) Grantee Conference.  During the week, there will be sessions for new clinics and clinic directors.  There will also be special speakers and breakout sessions.  Also, there are optional events like the American Bar Association Low Income Taxpayer Representation Workshop on December 3 at Morgan, Lewis & Bockius LLP.  If you are in the Washington, D.C. area that day I recommend you attend.

Today we're back to talk about the last five rights you have according to the Taxpayer Bill of Rights. It's important to be aware of these in case you ever find yourself in a tax dispute with the IRS.Today, we’re back to talk about the second part of our series on the Taxpayer Bill of Rights.You can see the first portion here.Last time I talked about the first five rights under the Taxpayer Bill of Rights. Today, let's talk about the other five.6. You have the right to finality. Taxpayers have the right to know the maximum amount of time they have to challenge the IRS’s position as well as the maximum amount of time the IRS has to audit a particular tax year. Taxpayers have the right to know when the IRS has finished an audit.7. You have the right to privacy. Taxpayers have the right to expect that any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary, and will respect all due process rights, including search and seizure protections and a collection due process hearing where applicable.“You have the right to privacy and confidentiality. ” 8. You have the right to confidentiality. Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action against its employees, return preparers, and others who wrongfully use or disclose taxpayer return information.9. You have the right to retain representation. Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS. Taxpayers have the right to be told that if they cannot afford to hire a representative they may be eligible for assistance from a Low Income Taxpayer Clinic.10. You have the right to a fair and just tax system. Taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through its normal channels.If you have tax problems, you should always protect yourself by hiring a qualified Tax Problem specialist. We have experience in strategies in negotiating with the IRS to get you the lowest amount that you have to pay. If you have a tax problem or know someone with a tax problem, give me a call or send me an email soon. I'd be happy to help.