Low Income Taxpayer Clinic 2020 Highlights
Low Income Taxpayer Clinic 2020 Highlights
Despite operating remotely for more than half of the year, the Low Income Taxpayer Clinic (LITC) opened 40 new cases involving many different tax controversy issues, including issues related to the pandemic and the Economic Impact Payment. The IRS was mostly closed from March 2020 until July 2020, which created delays and processing issues for our clients which we are now working to resolve. We have also had many clients suffer increased economic hardship during this time which has required us to reevaluate the options available to them. While this presents some challenges, it also creates new opportunities to assist and advocate for our clients.
The LITC hosted a Tax Court Pro Bono Settlement Day in conjunction with Colorado Legal Services and IRS’s Office of Chief Counsel in September 2019 where the LITC consulted with taxpayers regarding their cases before the U.S. Tax Court. The Tax Court came to Denver in March 2020 and conducted a virtual calendar call in September 2020. The LITC students attended both the in-person and virtual sessions to consult with pro se taxpayers. Another Settlement Day will be held virtually during the fall semester.
LITC Faculty Highlights
Associate Professor Samantha Galvin
Presentations
Panelist, Seeking Assistance from LITCs on behalf of Constituents, Taxpayer Advocate Service Colorado Congressional Seminar (June 20, 2020).
Publications
The Affordable Care Act and Its Impact on Low-Income Taxpayers, Effectively Representing Your Client Before the IRS, 7th Edition, American Bar Association (forthcoming 2021).
Media
Julia Cardi, July Tax Deadline May Have Just Delayed Onset of Related Financial Woes, Law Week Colorado (July 23, 2020).
Blog, Degrees of Compliance with Charitable Contribution Regulations, Designated Orders June 29 – July 3 and July 27 – 31, 2020, Procedurally Taxing (September 24, 2020).
Blog, The IRS Loves Ambiguity, Designated Orders May 4-8 and June 1-5, 2020, Procedurally Taxing (July 30, 2020).
Blog, Productivity during the Pandemic: Designated Orders April 6-10, 2020, Procedurally Taxing (May 7, 2020).
Blog, The Validity of Near Duplicate Notices, Designated Orders: November 18-22, 2019, Procedurally Taxing (January 24, 2020).
Blog, Sanctions, Converted Items Confusion and More, Designated Orders: October 14, 2019 – October 25, 2019, Procedurally Taxing (December 13, 2019).
Blog, Love, Legal Fees, and the Origin of the Claim: Designated Orders September 23 – September 27, 2019, Procedurally Taxing (November 21, 2019).
Blog, The Difference between Proposed and Determined, Designated Orders August 26 – August 30, 2019, Procedurally Taxing (November 5, 2019).
Blog, A Tax Court Procedural Anomaly: the Trial Subpoena Duces Tecum, Designated Orders July 29 – August 2, 2019, Procedurally Taxing (September 24, 2019).
Visiting Professor Sabrina Strand
Presentations
Panelist, Hot Topics, American Bar Association Section of Taxation, 2020 May Tax Meeting (June 17, 2020).
Panelist, Closely Held Businesses Tax Update, American Bar Association Section of Taxation, Mid-Year Meeting, Boca Raton, FL (January 31, 2020).
