THE NH BAR Association’s Pro Bono Referral Program, thanks in significant part to a grant from the Internal Revenue Service, is in the midst of launching a new project in which tax attorneys can assist low-income taxpayers with federal tax problems.

The project will provide access to legal representation for those who need help navigating the waters of IRS rules, regulations and appeals, and offers an opportunity for tax attorneys – whose services were typically not within the scope of Pro Bono cases – to volunteer their services through Pro Bono.

"Low-income people have varied legal problems and the Bar is composed of attorneys with diverse practice areas," said Martin. "It adds up for clients and lawyers to include tax problems on Pro Bono’s list of case priorities."

Based on the experience of similar projects, the Pro Bono Program anticipates referring cases involving disallowance of the earned income tax credit; head of household filing status; innocent spouse claims; injured spouse claims; and more. To prepare for the project, the Pro Bono program has been collaborating with Internal Revenue Service personnel to identify areas of concern for low-income taxpayers and to develop appropriate training programs.

The new project is funded under the Internal Revenue Service’s Low-Income Taxpayer Clinic (LITC) grant program. While Pro Bono’s project focuses on access to representation, the Legal Advice and Referral Center – New Hampshire’s Legal Services Corporation-funded hotline for low-income people – has also received an IRS grant to provide outreach and education for taxpayers who speak English as a second language.

According to the IRS’s Web site, Low Income Taxpayer Clinics represent low-income taxpayers before the Internal Revenue Service in audit, appeals and collection issues and in federal tax litigation for free or for a nominal charge. The clinics receive partial grant funding from the IRS but are completely independent of and are not associated with the federal government. Typically, nonprofit organizations, law schools or business schools operate the clinics. The grant program also supports referral programs that link eligible taxpayers with volunteer attorneys.

To ensure that every taxpayer has access to representation, the Low Income Taxpayer Clinic Grant Program was developed six years ago. The program, one of several reforms that emerged as a result of the  IRS Restructuring and Reform Act of 1998, was set up to help non-profit organizations and law schools provide low- to no-cost tax assistance to needy individuals.

Upcoming CLE on Pro Bono Tax Issues

To launch Pro Bono’s initiative to recruit attorneys to participate in this project, a four-hour NHBA•CLE seminar titled "Federal Tax Issues: Low-Income Taxpayers and the IRS" will be held on Wednesday, Sept. 17, and will cover a number of the topics and issues of special concern to low-income taxpayers and the attorneys who may represent them. Featuring faculty from the Internal Revenue Service, including the Taxpayer Advocate’s and Appeals Offices, as well as experienced tax attorneys, the program is offered at a reduced cost to attorneys agreeing to handle one or more Pro Bono cases during the next year.

Please see NHBA CLE for more details about the upcoming CLE program and registration information. If you have any questions about the project, contact Ginny Martin at 224-6942 or gmartin@nhbar.org.

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