Tax Justice Warriors

Episode 200 - How Harris and Trump Tax Policies Would Affect Low Income Taxpayers Nov 05, 2024

In 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!

Episode 199 - Interview with Howard University School of Law Professor Alice M. Thomas May 10, 2024

I 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.

Episode 198 - Interview with Temple Law Student Randy Goldson Mar 28, 2024

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 197 - Interview with Temple Law Student Hyo Jin Lee Mar 20, 2024

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.

Episode 196 - Interview with Mary Ann David, Senior Attorney at Legal Services of Greater Miami Mar 14, 2024

I 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.

Episode 195 - Interview with Shahin Rahimi, Senior Attorney at Legal Aid Society of San Diego Feb 29, 2024

I 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.

Episode 194 - Interview with Cal Poly Low Income Taxpayer Clinic Director and Professor Lisa Sperow Feb 22, 2024

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.

Episode 193 - Interview with Syracuse Law Professor Robert G. Nassau Feb 14, 2024

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 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.

Episode 192 - Giving Thanks Nov 22, 2023

In this episode, in the spirit of Thanksgiving, I give thanks to so many people who support me and make my job easier.

Episode 191 - One Year of the Inflation Reduction Act Aug 30, 2023

This 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.

Episode 190 - Running the Temple Law Low Income Taxpayer Clinic! Jul 25, 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 189 - How to Challenge Worker Misclassification Jun 20, 2023

This 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 page on misclassification

Presentation on misclassification that I did with attorney Rebecca Stavish

IRS instructions on Form SS-8

My most recent Procedurally Taxing blog post on 26 U.S.C. 7434 (discussed in episode)

Episode 188 - Review of ABA Tax Section May 2023 Meeting and Interviews with Leslie Book and Mandi Matlock May 23, 2023

In 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 nationally recognized scholar on tax procedure and coauthor of the Procedurally Taxing blog, teaches several tax courses and has experience in numerous roles there that include Director of the Federal Tax Clinic. I had the privilege of having Professor Book as my professor of Introduction to Federal Income Tax in my 3L spring semester at Villanova. Since then, he has helped me get to where I am today, including in receiving the ABA Tax Section Brunswick Public Service Fellowship.

Professor Mandi Matlock, who recently served as Interim Director of the Federal Tax Clinic at the Legal Services Center of Harvard Law School, has worked as a low income taxpayer clinic attorney at Texas RioGrande Legal Aid for over two decades. In the meantime, she became a nationally renowned expert on tax and consumer law matters as she was of counsel to the National Consumer Law Center and was a Local Taxpayer Advocate in Austin, among other roles.

Episode 187 - Reflections on the 2023 Tax Filing Season Apr 26, 2023

In 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 plan here.

Episode 186 - Interview with Professor Keith Fogg Mar 24, 2023

At 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 Association Tax Section's Effectively Representing Your Client Before the IRS ("The Fogg Manual"), as he has edited the manual's 5th, 6th, and 7th editions (I had the privilege of authoring the worker classification chapter for the 8th edition).

Episode 185 - Interview with Former National Taxpayer Advocate Nina Olson abd ABA Christine A. Brunswick Fellow Anna Gooch Mar 08, 2023

At 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 in my first two years of practice, visit here.

Episode 184 - Interview with National Taxpayer Advocate Erin Collins Feb 25, 2023

Omeed 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 presented the National Taxpayer Advocate Annual Report to Congress, which identified several problems at the IRS and issued recommendations. You can read the National Taxpayer Advocate 2022 Annual Report to Congress here.

Farewell - IRS Office of Chief Counsel Oct 14, 2022

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!

Episode 182: The Broader Discussion of IRS Funding Sep 02, 2022

If 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 bottom line is that the IRS will follow the law and the rumors are false.

The Fear Over IRS Funding (procedurallytaxing.com)

Republican IRS fearmongering in Florida is getting scary (nbcnews.com)

Opinion | Inside the IRS ‘Pipeline’ used to process tax returns - Washington Post

Episode 181: KC Current Events and IRS Funding Aug 12, 2022

On 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.

Episode180: Workload Balancing Jun 20, 2022

A 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.

Episode 179: ABA 2022 May Tax Meeting Followup Jun 07, 2022

On 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 reception.

William was also on a Tax Court Practice and Procedure panel on Collection Due Process cases in the U.S. Tax Court and he provides an update on how that went.

Episode 178: OIC Updates and Other Tax Topics May 20, 2022

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.

Episode 177: Boechler Decision and ABA May Tax CDP Presentation May 06, 2022

The 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 collection due process cases. This could be a big change, but the facts need to be right.

Also, William is going to the ABA May Tax Meeting in Washington, D.C. that takes place May 12-14. On the 13th, he will be in the Court Procedure & Practice panel, “Update on Collection Due Process Cases in U.S. Tax Court and Related Issues” from 4:15 to 5:45 Eastern. The panel will discuss Boechler and other collection due process issues affecting the Tax Court. If you are there in person, say hi. If not, the meeting is also in a hybrid format so should be available virtually for some time after.

Episode 176: PPS Issues and Criminal Tax Referrals Apr 22, 2022

Welcome 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 collectible status. Next, there are difficulties when transcripts are unavailable from the IRS but the representative does have access to the account. How to proceed? Also, when the clinic is contacted about criminal tax issues, what next? Since the LITC program does not focus on criminal tax, it is good to have a network for referring those cases. These topics and more are discussed in this episode. Thanks for tuning in!

Episode 175: Signing for Clients and More LITC Grant Report Talk Apr 08, 2022

Andrew 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 ways of tracking data like case software are quite useful!

Episode 174: PPS and the LITC Grant Report Mar 25, 2022

Andrew 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.

Episode 173: Tax Court - Boechler and IRS Chief Counsel Answers Mar 11, 2022

This 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 Bono and Tax Clinics Committee listserv regarding Answers from IRS Chief Counsel in Tax Court. For years 1983-2007, the Tax Court did not require answers in S cases. We discuss the pros and cons of Answers, plus suggestions for what could replace them.

Note: the phrase we couldn't remember was financial disability. William covered that topic way back in episode 55. To learn more, you can also look at Internal Revenue Code section 6511(h), Rev. Proc. 99-21 or IRS Publication 556, page 15.

Episode 172: John Gilmore Interview on ID.me Feb 25, 2022

ID.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 would transition away from using ID.me and its facial recognition tools to help authenticate people creating new online accounts. The transition was to occur over the following weeks in order to prevent larger disruptions to taxpayers during filing season.

During the transition, the IRS stated they would quickly develop and bring online an additional authentication process that does not involve facial recognition. The IRS stated they would “continue to work with its cross-government partners to develop authentication methods that protect taxpayer data and ensure broad access to online tools.”

On this episode, Andrew Belter and William Schmidt spoke with John Gilmore, Head of Research at Abine/DeleteMe. The conversation started with how ID.me came to be used by the federal government and John’s concerns regarding ID.me, such as whether they are regulated and what they do with their data. We discussed the IRS pivot away from facial recognition and that other state and federal government agencies are still using ID.me. From there, we look at how this impacts low income taxpayers such as the complaints for people of color using facial recognition and how low income taxpayers do not have access to technology.

Episode 171: 2022 ABA Section of Taxation Midyear Meeting Feb 11, 2022

Well, 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 discussions that took place on topics such as diversity and ethics. Updates on current events from the National Taxpayer Advocate Erin Collins, the IRS and the U.S. Tax Court. Discussions of litigation that ranged from the U.S. Tax Court to the U.S. Supreme Court. There are a variety of topics that should interest tax practitioners at American Bar Association Section of Taxation events.

Since the event has already happened, you have not necessarily missed out. For American Bar Association members, the recordings are still available for 90 days after the meeting. It is a bargain for LITC personnel to access the entire conference for $25.

The meeting was quite informative and it is always wonderful to see and speak with other tax professionals, even when it is all online.

Episode 170: State and Federal Tax Issues Jan 28, 2022

Welcome 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 William talk through these questions based on their state tax experience.

Episode 169: 2022 New Year Tax Resolutions Jan 14, 2022

Happy 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 taxpayer and the notice letter from the IRS do not match up.

Beyond that, what are our personal goals for our clinics and related items on our jobs? We discuss deadlines, outreach, interviews for the podcast, and keeping a work balance without adding too much the workload.

Episode 168: 2021 End of Year Wrap-Up Dec 31, 2021

Andrew 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.

Working With TAS in 2021 Dec 15, 2021

On 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 are issues in contacting TAS, the LITCs need to reach out to their Local Taxpayer Advocate (LTA). The LITCs need to build close working relationships with their LTAs during these difficult times. Contact your LTA especially if a form 911 has been submitted and you have not heard anything – send it directly to the LTA if you are able!

Also, Andrew and William talk through some networking tips and help if you are dealing with stress during the holidays.

Episode 166 - Offers in Compromise Review and Updates Nov 29, 2021

On 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 recent changes noted in the blog post:

Not applying the current year refunds to the agreed-upon tax liability
For hardship situations, the OBR remedy is now available during the pendency of an OIC

Andrew and William discuss how those changes provide assistance for low income taxpayers.

NTA Blog: IRS Initiates New Favorable Offer In Compromise Policies - Taxpayer Advocate Service

Episode 165: FAQs and Other Updates Nov 15, 2021

The 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 website. This creates a difficulty for any taxpayer relying upon IRS FAQs.

Most recently, the IRS has changed their stance regarding FAQs that any taxpayer relying upon those FAQs now has a stronger defense against penalties.

For a discussion of this change and updates regarding the LITC 2021 Bootcamp, tune in to hear the talk between William Schmidt and Andrew Belter.

Episode 164: Should We Have Filing Statuses? Oct 31, 2021

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 marriage penalty, differences between state and federal tax filing, inequity between what is allowed for joint and married filing separate filers, and community state tax filing. What changes would need to be made? What about child-related tax benefits?

Also, there is a brief discussion of cryptocurrency.

Note: we forgot to bring up phasing out innocent spouse and injured spouse issues and filing.

Episode 163: Tax Court Withdrawals Oct 18, 2021

Andrew 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 LITCs to help them meet their match goals.

Episode 162: Tax Court and ABA Tax Meeting Followup Oct 05, 2021

Last 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 Diversity Committee panel on tax preparer fraud, news from the Tax Court, the Individual and Family Taxation Committee’s look at the current state of the IRS, and more.

Episode 161: Tax Court and ABA Virtual Fall Tax Meeting Update Sep 15, 2021

This 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.”

Episode 160: Client Deadlines Aug 27, 2021

Andrew 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 considerations necessary to trust the client?

-Also, there is the issue of premature assessments. The U.S. Tax Court is backed up on processing petitions they have received. In the meantime, the IRS has not received notices that those petitions were filed. Their Collections department may then believe there is no petition and incorrectly send out a notice regarding the deficiency. To address this issue, there is an email address to contact and provide your case number in the situation: taxcourt.petitioner.premature.assessment@irs.gov

Here is the recent press release from the Tax Court on premature assessments: 08162021.pdf (ustaxcourt.gov)

Episode 159: Stimulus Attorney at Legal Aid Discussion Aug 13, 2021

Andrew 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!

Format Shift Aug 12, 2021

I 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 LITC) at Legal Aid of Western Missouri. As a result, it has been tougher for me to find the time to edit podcasts so I am going to switch from a weekly format to twice a month. So, that means longer episodes but less often.

Hopefully, a frequency that works for everyone.

I hope you will tune in and join us!

Episode 158: Child Tax Credit Discussion Jul 29, 2021

Andrew 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 discussion of the child tax credit. Tune in to learn more!

Episode 157: Advance Child Tax Credit Free Tax Prep Days Jul 04, 2021

The 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.irs.gov/help/contact-your-local-irs-office

Episode 156: Effectively Representing, 8th Edition Jun 26, 2021

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

Episode 155: Updates From the IRS Jun 19, 2021

Two 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.

Episode154: 2848 Withdrawals and FOIAs Jun 13, 2021

With 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 out more!

Episode 153: Other Work for LITC Practitioners Jun 05, 2021

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/

Episode 152: Transitions - a Talk with Andrew Belter May 28, 2021

Andrew 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.

Episode 151: Transfer to Legal Aid of Western Missouri May 21, 2021

A 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 with respect to income tax controversies (the LITC).

It has been a great opportunity and I am thrilled to be working with such a wonderful team!

Episode 150: Interview With Nina Olson May 14, 2021

You 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 items - creativity and taxes, persistence to get major accomplishments in the tax system, carpooling with Keith Fogg, the Taxpayer Bill of Rights, the state of current tax reform, the Taxpayer Roadmap, the dichotomy of the IRS regarding enforcement and benefits administration, the Center for Taxpayer Rights, learning from international tax administration for the United States, working in the tax system toward a “mission accomplished” goal, the goal of someday owning goats, and collecting dinosaurs.

Episode 149: ABA Virtual 2021 May Tax Meeting May 07, 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.

Episode 148: Tax Court Trial Apr 30, 2021

I 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), the entire case wound up being sealed on the Tax Court website.

I can share this link with you: https://taishofflaw.com/2021/04/13/new-jersey-divorces/

Episode 147: IRS Chief Counsel Apr 23, 2021

Just 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

Episode 146: Succession Plans Apr 16, 2021

In 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.

Episode 145: Sharing Divorce Tax Issues Apr 09, 2021

This week, a short episode looking at unexpected tax problems following a divorce.

Episode 144: The American Rescue Plan Apr 02, 2021

The 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 and dependent care credit expanded

7) Employer provided dependent care assistance

8) Non-taxable unemployment compensation of $10,200

9) Limits on business losses

10) Potential student loan forgiveness non-taxable

Tune in to learn more!

Episode 143: The LITC Grant Mar 26, 2021

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. After that, I discuss the grant report. These are various IRS Form 13424 forms, such as 13424-A, 13424-B, etc. I encourage you to establish a clinic if you have the resources. Otherwise, please consider making a donation or volunteering with your local clinic!

Episode 142: The Changing Tax Season Mar 19, 2021

The 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.

Episode 141: The Child Tax Credit, Continued Mar 12, 2021

The 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 role in distributing those payments of the credit in 2021. The child tax credit and the earned income credit are times that the IRS is in the role of benefits distributor. That is a change for the IRS from compliance enforcement. I look at the dichotomy as the IRS faces their pivot from one role to another. What will their approach be for the future?

Note: As of the recording, the American Rescue Plan had not passed into law yet.

Episode 140: Recent Tax Recap Mar 05, 2021

This 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.

Episode 139: Highlights for the Tax Season Feb 26, 2021

This 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
there is legislation pending that may increase the child tax credit next tax season
a reminder that unemployment income is taxable income

Tune it to learn more details!

Episode 138: Tax Court Return Feb 19, 2021

This 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.

Episode 137: The Child Tax Credit Feb 12, 2021

The 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 on the proposed child tax credit changes:

The Democrats’ new proposal would increase the credit amount by $1,000 ($1,600 for those with children under 6) and allow taxpayers to receive the full amount as a refund. Additionally, the plan would make the credit payable in monthly installments of $250 and $300, respectively, rather than just once a year. The payments would start to phase out for individuals earning more than $75,000 a year or $150,000 for those married filing jointly.

If passed, the Treasury Department could issue advance payments of up to half the 2021 child tax credit starting in July based on families’ 2019 or 2020 tax return information. If there is any overpayment of the credit, individuals making less than $40,000 ($60,000 for couples filing jointly) will not need to repay the amount, nor will it be garnished from wages.

Episode 136: State of IRS Collections Feb 05, 2021

This 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 to those issues because clients are still receiving notices from the IRS about balances due with threats of levies or liens. Unfortunately, practitioners and taxpayers have trouble communicating with the IRS about those notices.

To be positive, the IRS reports they are back to normal processing time for receiving mail. There are no communication problems with IRS Counsel and Tax Court so several of my cases came to resolution. The IRS is also taking good steps with their new IRS University and new Chief Taxpayer Experience Officer Ken Corbin toward improving customer service.

Referenced it today’s episode:

https://taxrepllc.com/tax-rep-network-podcast-episode-91-irs-enforcement-in-2021-a-conversation-with-darren-guillot/

https://www.irs.gov/newsroom/irs-creates-new-chief-taxpayer-experience-officer-position-ken-corbin-to-lead-new-focus-to-improve-service-to-taxpayers

Episode 135: CAF Unit Issues Jan 29, 2021

While 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 the status of the case and beginning any negotiations to fix the situation and help out all parties involved.

Episode 134: Form 1040 Basics, Part 2 Jan 22, 2021

The 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 basic topics that are easily expanded upon to talk about for tax controversy case work. For students or others who are new to tax, digging into Form 1040 and moving next to Publication 17 are great places to explore.

Episode 133: Form 1040 Basics, Pt. 1 Jan 15, 2021

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 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 students or others who are new to tax, digging into Form 1040 and moving next to Publication 17 are great places to explore.

Episode 132: The Recovery Rebate Credit Jan 08, 2021

I 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 with their economic impact payments. For example, the credit is treated as a non-refundable credit and then converts to a refundable credit. You should have a copy of Notice 1444 when preparing your taxes and considering the recovery rebate credit. These tips and more are in this episode.

Episode 131: 2021 New Year Tax Thoughts Jan 01, 2021

Well, 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!

Episode 130: 2021 Annual LITC Grantee Conference Dec 25, 2020

Merry 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 holidays as we turn to 2021.

Episode 129: 2020 Year in Review Dec 18, 2020

2020 – 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. I review my goals for 2020. On my first episode of next year, I will discuss what goals I have regarding 2021. Hopefully this pandemic business will not affect us quite so much.

I hope you are having happy holidays and staying safe!

Episode 128: Collections Presentation Dec 11, 2020

In 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!

Episode 127: 2020 LITC Conference Dec 04, 2020

This 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.

Episode 126: Form 2848 and the CAF Unit Nov 27, 2020

A 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 about fraud or identity theft. Hopefully, more individuals can submit these forms to the IRS without having to worry about spreading the pandemic by being in the same room together.

I hope you had a Happy Thanksgiving and will have a safe holiday season!

Episode 125: Taxgirl Interview Nov 20, 2020

Earlier 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 came to write for Forbes, about her private practice, and how she would spend a blank check for tax reform.

They were fun conversations on both podcasts so please tune in to both episodes.

Episode 124: Virtual Tax Conferences Nov 13, 2020

2020 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.

Episode 123: November Updates Nov 06, 2020

3 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 underserved communities.

Why does this matter if you could potentially get your EIP on the 2020 tax return? Because the EIP will look like the refundable credits and could be absorbed by tax liability. For those who need their EIP, that is another barrier to receiving this much-needed money from the IRS.

Tax Court case management system

In late 2020, the Tax Court will be launching DAWSON, the Court’s new case management system. The Court expects DAWSON to be active by December 28, 2020.To facilitate the transition to DAWSON, beginning at 5:00 PM Eastern Time on November 20, 2020, the current e-filing system will become inaccessible and all electronic files will become read-only.

For those of you needing to file electronically with the Tax Court, it will be unavailable after November 20 until it becomes available again in December!

Certain IRS notices resume

The IRS will resume issuing the 500 series balance due notices to taxpayers later this month. These notices were paused on May 9 due to COVID-19.

Although the IRS continued to issue most agency notices, the 500 series were suspended temporarily because of a backlog of mail at the IRS due to COVID-19. The IRS says their mail backlog is now “caught up enough” to account for the timely mailed payments. In late October or early November some taxpayers will begin seeing the updated 500 series notices with current issuance and payment dates.

The 500 series includes three different types of notices alerting taxpayers of varying stages of nonpayment — the CP501, the CP503 and the CP504.

The CP501 notice alerts individual taxpayers that they still have a balance due and provides their options.

The CP503 alerts taxpayers that the IRS hasn't heard from them and they may be subject to a lien if they don't pay.

The CP504 alerts taxpayers that they must pay their balances immediately or possibly face a levy of their state income tax refunds.

Episode 122: Virtual Tax Court Oct 30, 2020

With 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.

Episode 121: U.S. Tax Court Nonattorney Examination Oct 23, 2020

What 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 passage rate, but it could get expensive!

Episode 120: IRS Litigation Oct 16, 2020

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 taxpayer could potentially appeal the decision all the way to the U.S. Supreme Court. The third path is a refund suit in federal district court. The fourth path is filing a bankruptcy petition. However, there are several threshold rules regarding if a tax year’s liability qualifies to be discharged in a bankruptcy case. By touching on these different areas, I present the different ways a taxpayer can go through litigation to try to resolve tax issues with the IRS.

Episode 119: Appeals Oct 09, 2020