Tax Justice Warriors

Welcome to the longest U.S. government shutdown with furloughed federal government workers in history!  Is it time to celebrate?  The Tax Court has cancelled trial sessions during the government shutdown, the IRS updated their contingency plan for increasing workers during the tax season, and the IRS increased their interest rate for outstanding tax liabilities.  While we have these updates, there are still not many specifics for conducting business with the IRS during the government shutdown.  Don't break out the party favors just yet.

 

The IRS announced that tax season will begin on January 28, 2019.  The Trump administration also announced that refunds will be issued during the tax season even if that overlaps with the government shutdown.  For the tax season, there are workers who will not be furloughed any longer though they will still work without pay.  Does that mean the rest of the IRS will be on furlough?  I also discuss the private tax collection agencies contracted to work IRS collections cases.  Are they now working cases without IRS guidance?  The government shutdown seems to bring more questions than answers as it comes closer to being the longest government shutdown with furloughed employees.

The longest United States government shutdown with employees furloughed lasted 21 days, from December 15, 1995 through January 6, 1996.  Will we beat the record?  This episode is posted on day 14 of the current shutdown.  The episode discusses how the IRS is functioning during the current government shutdown.

I give my thoughts on 2018's tax changes and hopes for 2019 for working with federal and state tax collections.

For the holidays, I start a tradition of telling LITC success stories by the fire.  I provide success stories from the Kansas Legal Services Low Income Taxpayer Clinic for 2016-2018.

Here is a followup from the 2019 Low Income Taxpayer Clinic (LITC) Grantee Conference.  Information on the panel on designated orders I took part with, including audio with Keith Fogg’s introduction to the panel.  How did the National Day of Mourning affect the conference?  New IRS Commissioner Charles Rettig and National Taxpayer Advocate Nina Olsen spoke to the conference and I discuss their presentations.  I finish with a pitch for getting involved in networking and conference call groups between LITC clinics.

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.

The American Bar Association has Effectively Representing Your Client Before the IRS on sale Cyber Monday, November 26.  The 2-volume set will be 40% off with free shipping.  It is a very handy 2-volume set (30 chapters, with sample correspondence and forms plus a DVD with video and audio recordings such as ABA Tax Section meetings).  I co-authored a chapter and highly recommend this reference tool.  For more information, go to: 

https://www.americanbar.org/products/inv/book/334331965/

 

The final of four parts reviewing IRS forms and publications.  I hope you found useful tools in the IRS forms and publications available on their website.

Also, the American Bar Association has Effectively Representing Your Client Before the IRS on sale Cyber Monday, November 26.  The 2-volume set will be 40% off with free shipping.  It is a very handy 2-volume set (30 chapters, with sample correspondence and forms plus a DVD with video and audio recordings such as ABA Tax Section meetings).  I co-authored a chapter and highly recommend this reference tool.  For more information, go to: 

https://www.americanbar.org/products/inv/book/334331965/