Willard N. Timm Jr., associate director of the Philip C. Cook Low-Income Taxpayer Clinic, mentors students who represent low-income individuals before the Internal Revenue Service Office of Appeals, Chief Counsel, collections and examination, as well as the U.S. Tax Court. He joined the clinic in May 2007. He teaches Basic Federal Income Tax.
Prior May 2007 when he retired, he was with the Office of Chief Counsel of the Internal Revenue Service for more than 35 years, 12 of those years as the associate area counsel (SB/SE), where he supervised attorneys and paralegals working on a wide range of cases involving wage and investment, small business/self-employed individuals, partnerships, estates and corporations both in Tax Court and U.S. Bankruptcy Courts. In addition, he provided legal advice to the various IRS divisions including the Taxpayer Advocate, Collection, Examination, Estate and Gift, Employee Plans and Exempt Organizations (now TEGE) and the District Directors (now Area Counsels). He also was a special assistant U.S. attorney representing the IRS before the U.S. Bankruptcy Court for the Northern District.
He supervised attorneys and paralegals and managed the Bankruptcy Special Assistant U.S. Attorneys program and the extern student program for those working for counsel from Georgia law schools. While at Counsel’s Office, he taught federal tax procedure courses to new counsel attorneys and IRS personnel.
He retired from the U.S. Army, State Judge Advocate Corps with the rank of colonel. Most recently, he was the staff judge advocate for the 335th Signal Theater Command. Timm is a graduate of Emory University School of Law , Georgia State University (A.B.) and the U.S. Army War College. He is an inductee in the U.S. Army Officer Candidate School Hall of Fame and a member of the board of directors of Pioneer Clubs International.
He regularly contributes to the editing of “Effectively Representing Your Client before the Internal Revenue Service” chapter on Offer in Compromise.
He is a member of the Georgia and Florida bars, U.S. Tax Court, the U.S. Court of Appeals for the 11th District and the Court of Military Appeals. He is on the board of the Atlanta Bar Tax Section.