NH LITP Clinic Seeks Pro Bono Tax Attorneys

THE LOW-INCOME Taxpayer Clinic Project (LITP) assists the working poor with tax-related problems. Some might think the low-income population has little or no chance of being audited, or feel it is a waste of time for the IRS to attempt to collect from a low-income taxpayer. However, statistically, people who are part of the working low-income population have a greater chance of being audited than those in any other income bracket-a one-in-four chance if they apply for the Earned Income Tax Credit (EITC).

The IRS established the Low-Income Taxpayer Clinic Grant Program as part of the IRS Restructuring and Reform Act of 1998. Annual grants are provided to accredited academic institutions and non-profit organizations to provide tax assistance to low-income taxpayers in two ways: clinics either supply legal help through direct representation or pro bono referral, or provide tax education to the English as a Second Language (ESL) population.

In 2003, the NHBA's Pro Bono Referral Program received its first grant from the IRS to establish the first and only representation-based (LITP) in New Hampshire. Now in it's second year, the clinic finds pro bono attorneys to provide legal representation to low-income taxpayers. Its cases have included a variety of tax controversies, such as denials of EITCs, denial of dependency claims, innocent spouse claims, collection actions, and liens and levies actions. Year to date, the project has referred 14 cases with five more awaiting placement.

A pro bono client in the state that needs assistance can call the LITP helpline at (603) 228-6028. To be eligible, a person must meet two criteria. First, the client's income cannot exceed 250% of the federal poverty level. In other words, for 2004, a single person's annual income cannot be over $23,275, while a family of four's annual income cannot be over $47,125. The second requirement involves the amount in controversy. Cases must qualify for the small-case tax court (the amount at issue would be $50,000 or less per tax year).

"The majority of the clients taking advantage of the Low-Income Tax Project do not have sufficient tax knowledge to represent themselves in federal tax matters and do not have the financial resources to hire someone to represent them," states Attorney Beth Fowler of McLane, Graf, Raulerson & Middleton. "The Low-Income Tax Project provides them with something they would not otherwise be able to have - competent representation before the Internal Revenue Service." Fowler has been a panel member and part of the advisory group for the panel since the beginning of the project and has seen the need for the program across the state.

The LITP is currently recruiting attorneys to join the volunteer panel. The NHBA Pro Bono department provides training and support for panel members through continuing legal education programs, written materials and mentors. While seeking volunteer attorneys statewide, the clinic's current panel could especially benefit from the addition of attorneys in the Nashua area and the North Country.

The next scheduled training for LITC panel members, "Federal Tax Disputes and the Low-Income Taxpayer," is set for Oct. 26, 2004 from 9am-1pm. Use the Registration Form posted below.

If you are interested in joining the panel, registering for the CLE, or have other inquiries, contact Heather Logan, Low-Income Tax Project Coordinator, at (603) 224-6942 or e-mail hlogan@nhbar.org.

Registration Form

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New Hampshire Bar Association
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