The University of Baltimore School of Law’s Tax Clinic was the subject of a Daily Record column, “UB Law Tax Clinic helps the poor in disputes with the IRS.” (You need a subscription to read the full story online.)
Columnist Joe Surkiewicz begins the Dec. 30 article with a (rhetorical) question and an answer: “What’s worse than getting a notice of deficiency letter from the IRS? Getting that letter and being poor.”
Tax Clinic director John B. Snyder III, a former trial attorney with the U.S. Department of Justice’s Tax Division, said student-attorneys often get involved when a taxpayer is notified by the IRS that it will collect overdue taxes by garnishing wages or putting a lien on property.
“There’s a life cycle to tax disputes,” Snyder said. “First, there’s the tax return, then an audit. Sometimes we get involved at the audit level, but more often we get involved after [taxpayers] get a notice of deficiency letter from the IRS, which allows us to file a case in U.S. Tax Court.”
Student-attorneys also attend Tax Court calendar calls to provide advice or representation to low-income taxpayers. The calls take place in Baltimore three or four times a year.
The Tax Clinic does not prepare tax returns or perform other routine tax matters.