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Full-Text Articles in Law
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 …
Financial Disability For All, T. Keith Fogg, Rachel E. Zuraw
Financial Disability For All, T. Keith Fogg, Rachel E. Zuraw
T. Keith Fogg
The Internal Revenue Code has four discreet sections that allow late filing of claims and other documents under the circumstances described in those sections. The IRS has promulgated a procedural regulation that allows it to permit late elections under prescribed circumstances. Neither the Code sections nor the Regulation cover all of the circumstances in which taxpayers have a good excuse for missing a time frame. The current provisions have developed in an ad hoc manner. More ad hoc development of this area is possible as equitable tolling litigation seeks to open up time frames under the Code despite the efforts …