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Full-Text Articles in Law
Tax Issues Facing Clients Of Legal Services, T. Fogg
Tax Issues Facing Clients Of Legal Services, T. Fogg
T. Keith Fogg
This article seeks to highlight tax issues facing clients of legal services. It discusses several specific issues that routinely arise. The article also discusses some of the challenges facing attorneys within legal services that take on a tax clinic and offers some advice on how to address those challenges.
A Calendar Call Staffing Success Story, T. Keith Fogg
A Calendar Call Staffing Success Story, T. Keith Fogg
T. Keith Fogg
This short article appeared in 33(2) ABA Section of Taxation NewsQuarterly (Winter 2014), p. 13.
Meeting Leads To Changes To Certain Practices In The Tax Court, T. Fogg
Meeting Leads To Changes To Certain Practices In The Tax Court, T. Fogg
T. Keith Fogg
This article covers a meeting of the ABA Taxation section's Pro Bono members, Tax Court judges, the National Taxpayer Advocate, and representatives from the IRS Office of Chief Counsel. The group discussed a wide range of issues that impact pro se petitioners, who file almost 70% of the Tax Court's cases.
An Access To Justice Milestone, T. Fogg
An Access To Justice Milestone, T. Fogg
T. Keith Fogg
Short article on agreements between Low income tax clinics and the Tax Courts for pro se individuals to receive correspondence offering the opportunity of free legal services from a tax clinic.
Taxation With Representation: The Creation And Development Of Low-Income Taxpayer Clinics, T. Keith Fogg
Taxation With Representation: The Creation And Development Of Low-Income Taxpayer Clinics, T. Keith Fogg
T. Keith Fogg
This article provides a chronological history of low-income tax clinics in the United States from their inception in 1974 to the present. It discusses leaders in the tax clinic movement such as Stuart Filler, Janet Spragens and Nina Olson and their impact on the growth of tax clinics. In addition to individual leaders, several institutions played significant roles in shaping the development of tax clinics. Tax clinics developed parallel to and then in conjunction with legal service corporation offices and academic clinics. The article discusses the growth of tax clinics within the broader growth of poverty law and the academic …
Systemic Problems With Low-Dollar Lien Filing, T. Keith Fogg
Systemic Problems With Low-Dollar Lien Filing, T. Keith Fogg
T. Keith Fogg
This article explains why the IRS policy of filing the notice of federal tax lien based primarily on a dollar criteria puts low-income taxpayers, who usually have low-dollar liens, in a worse position. It also proposes improvements on the current system.