Four standard sources of information that should be considered in every case are:
- Transcripts of Account and Wage and Income Data for each year through IRS’s E-Services;
- Bankruptcy history through Public Access to Court Electronic Records (PACER), which is the electronic clerk’s office;
- Accurint which provides property, living and other personal, yet public, information; and
- The Georgia Superior Court Clerk’s Cooperative Authority (GSCCA).
Accurint
Accurint is a source of information available through Lexis-Nexis. It allows the user access to real estate and personal information on the client. Accurint® is the most widely accepted locate-and-research tool available to government, law enforcement and commercial customers. Its proprietary data-linking technology returns search results in seconds to the user’s desktop. All of this information is confidential and highly personal. It must be safe guarded at all time. You must limit its use to Tax Clinic clients with their permission.
Accurint tracks usage and their internal periodic audits determine whether there are abuses. If a question arises, you should contact either the director or associate director’s attention immediately.
The access to Accurint is limited to Clinic II students. They must notify their supervisor by email in advance of conducting an Accurint search. No search may be conducted except on approved clinic clients. Each month there will be a list provided by Accurint to the clinic supervisor of searches conducted. The Accurint password may not be shared with anyone. These rules shall be strictly enforced and any deviation from them may give rise to an Honor Code violation.
Key Features
- People Search locates neighbors, associates and possible relatives.
- Phones Plus tracks down phone numbers not typically available to increase your chances of finding your subject. Access over 50,000,000 non-directory assistance records, including cell phone numbers.
- People at Work links more than 132 million individuals to businesses and includes information such as business addresses, phone numbers, and possible dates of employment.
- Relavint™ visually links individuals with businesses, addresses, relatives and vehicles.
- Advanced Person Search helps find individuals when only old or fragmented data is available.
As in PACER, this information will be printed out for each new client. However, as you develop the facts of the case there may be additional information available on Accurint and then you should consult a Clinic II student or the administrative coordinator.
GSCCCA
In addition it administers a statewide index for real estate and personal property records, maintains the central database of notaries public and administers a statewide database on civil case filings. The creation of the Authority was a result of the cooperative efforts of the State Bar of Georgia, the Georgia Superior Court Clerks’ Association, the Council of Superior Court Clerks, the Georgia Bankers Association and the Community Bankers Association of Georgia.
In partnership with the Clerks of Superior Court, the Authority continues to update the content and format of the products and services it offers. In addition to providing 24-hour, seven-day-a-week access to its indexes through the Internet, the Authority also offers:
- Tax Lien Search
- UCC Forms (actual forms available for downloading)
Use the password that you are provided or see the administrative coordinator. This will provide you another tool to investigate real and personal property issues that may arise.
E Services and Ordering Returns
If in contacting the IRS personnel, that person should refuse to speak with you because you are a student, note that the “k” Code on the POA authorizes you specifically to represent individuals before the IRS. In addition, the Director of Practice, Internal Revenue Service also specifically states in the authorization letter (a copy of which is included each time you submit a Power of Attorney):
“A student authorized to practice by this special order may represent taxpayers before any IRS office and should be viewed the same as any other taxpayer’s representative for which a Form 2848 has been submitted.”
Should any student encounter any difficult, the student should immediately ask the Director, Associate Director or Supervising Attorney to join you on the telephone call. If one of these individuals is not immediately available you should note the person’s name, ID number, location and telephone number if possible.
NOTE: For years that are not on the e-services data base, a request for transcript is sent to the local I.R.S. Campus (normally Atlanta). Currently the form is 4506-T. The fax numbers are located on the form. For an individual who filed taxes and lived in Georgia, the fax number is 770-455-2335. You should always go to IRS.gov to double check that you have the current form and fax number.
In preparation for your Tax Clinic work, it is necessary for you to visit the IRS website and register for e-Services. E-Services allows you to access taxpayer account transcripts on-line and to print them. These transcripts are critical to your understanding the facts of each of your cases. The IRS’ reply to your registration takes 7-10 days, so please register now. That way your access will be in place when the semester begins.
To set up your e-Services access, you will need to know your adjusted gross income from your last federal tax return filed. This information is provided to the IRS. No one in the clinic has access to your tax information.
Go to the following website and select “register.” Once you register on-line, the IRS will mail a letter with a confirmation code that is required to complete registration.
After you receive the confirmation letter, you will have to confirm the registration online by typing in the confirmation number they give you. The letter from the IRS will give you those instructions. So, this is a two-step process. You will not have access to the IRS transcripts unless you complete both steps.
Printing and Saving Documents
E-service documents should be both printed and placed in the paper file as well as saved as a PDF document on the T Drive under the client’s number under IRS-TC.
- While displaying the e-file document (such as the transcript of wage and income transcript) in a web browser window, select the print button at the bottom of the document. This will bring up a new window which will display the same document.
- (If using Mozilla Firefox, please press the Stop button on the new window once you see the document or the page will not stop loading. The stop button is a red “X” at the top of the window.)
- Then from the menu at the top of the page, select File, then Print.
- To print a physical document for the file, print to the default printer (top one on the list).
To save a document to the electronic file – you must print the PDF file, select Adobe PDF from the drop-down printer list, then click Print. A new “Save” window will pop up – find the client’s file on the T-drive and click Save. Do not use the “Save As” function from the File menu, as this will not save the document properly.
Ordering Returns and Older Transcripts
To order returns complete Form 4506. There is a $39 charge. For those clients who have limited funds request returns by writing the I.R.S. Disclosure Office (see IRS Contact Information) and ask for a waiver explaining the reason why and specify the years. This is a Freedom of Information Act request.
Requesting e-Services Account Transcripts for
Innocent Spouse, Trust Fund Recovery Penalty (TFRP) and Bankruptcy
In some cases, IRS creates two accounts such as when there is an innocent spouse claim, the IRS has assessed a Trust Fund Recovery Penalty (TFRP) or in certain bankruptcy situations.
Innocent Spouse
IRS sets up 3 accounts (one joint, one for each of the spouses). The joint account shows a zero balance and the other two accounts each show the deficiency. Once the Innocent Spouse case is resolved the liability either goes back to the joint account or remains on whichever spouse’s separate account is determined to be liable.
In requesting an electronic transcript there is a selection for “1040 Separate Account” that shows this liability. In some cases, the system will not recognize the POA for this separate account. You should then request a copy through Practitioner Priority services.
Trust Fund Recovery Penalty (TFRP)
If you discover that the IRS may have assessed this penalty, amend your POA to specifically include it. You will be able to view this separate account on e-Services.
Bankruptcy
In instances where only one spouse files a petition in bankruptcy, the IRS will set up two accounts because the tax results will be different for each even though they filed a joint return. This allows the parties to correctly track the statute of limitations as well as the disposition of the tax. If a taxpayer was married and filed a petition in bankruptcy, there will be a separate account created. In requesting the electronic transcript, check all accounts on the pull-down menu on e-services.
Resources
- Form 4506, Request for Copy of Tax Form
- Form 4506-T, Request for Transcript of Tax Return
- E-Services Training Slides
- Master File Codes for Tax Transcripts
P.A.C.E.R.
Although PACER is not in place for every court for every judicial district, it is fully functioning in Georgia. The clinic subscribes to this service. The administrative coordinator secures initially the information available for each new client. If the student needs additional information from PACER, he or she should see a Clinic II student who has the password or see the administrative coordinator.
The information available through the PACER System includes:
- A listing of all parties and participants including judges, attorneys, and trustees
- A compilation of case related information such as cause of action, nature of suit, and dollar demand
- A chronology of dates of case events entered in the case record
- A claims registry
- A listing of new cases each day
- Appellate court opinions
- Judgments or case status
- Types of documents filed for certain cases
- Many courts offer imaged copies of documents
The U.S. Party/Case Index (accessed through PACER) is a national index for U.S. district, bankruptcy, and appellate courts. A small subset of information from each case will be transferred to the U.S. Party/Case Index each night. The system serves as a locator index for PACER.
You may conduct nationwide searches to determine whether or not a party is involved in federal litigation. For detailed information on cases found while searching the U.S. Party/Case Index, you will need to visit the PACER site for the particular jurisdiction where the case is located.
The PACER System is available days, nights, and weekends. You can verify all updates to active and recently closed cases without having to make repeated trips to the court to review paper records. If there have been no updates, this can be confirmed in seconds.
TPA Toolkit
Feel free to use the link and encourage taxpayers to visit the site for answers to their tax questions. The toolkit can be viewed in either the English or Spanish version for greater accessibility.
Taxpayer Advocate Service Toolkit
In addition, TAS has published two publications that provide a concise summary of the services that they offer to taxpayers and that can serve as a valuable resource for both clinic students and clients. These publications are Publication 1546 and Publication 4825.
Resources
This website and its links is the best resource available to students. The website links to a number of templates or standard letters, sample documents for submission to the IRS, checklists, and IRS contact information.
Additionally, overviews of common issues for low-income taxpayers are provided to assist clinic students in understanding the issue and the alternatives available to resolve the issues. The overviews provided may include example statements of fact and law, lists of typical evidence to support a claim, and checklists for use in preparing documents for submission.
Lastly, while many of the issues clinic students deal with are federal tax related, sometimes the taxpayers are beyond the scope of services provided by the clinic. In these instances, a list of referral agencies is provided for reference in directing the taxpayer to other sources for assistance in non-tax areas.
Division | Phone Number | Fax/Comments |
---|---|---|
Practitioner Priority Hotline | 866-860-4259 | M-F 7:00am – 7:00pm |
Tax Help Line for Individuals | 800-829-1040 | M-F 7:00am – 10:00 pm |
Identity Protection Specialized Unit Hotline | 800-908-4490 | Number should only be used to follow up on previously submitted matters. |
Business and Specialty Line | 800-829-4933 | M-F 7:00am – 10:00pm |
Centralized Insolvency Office | 800-973-0424 | M-F 7:00am – 10:00pm |
Collections (ACS)* – for individuals | 800-829-7650 | *Automated Collection System M-F 8:00am – 8:00pm |
IRS Disclosure Office | 404-338-8539 | 404-338-8542 |
Electronic Federal Tax Payment System for Individuals | 800-316-6541 | Live assistance – M-F 8:00am – 4:30pm Automated service available 24/7 |
ITIN Program Office (W-7 & 13551) | 800-338-8963 | Message Line 24/7 |
Levies | 800-829-3009 | |
Lien Unit | 859-669-3805 | 404-338-8745 |
Centralized Lien Payoff | 800-913-6050 | M-F 8:00am – 5:00 pm |
Examination Division – Atlanta | 404-338-8500 | |
Tax Fraud Referral Hotline | 800-829-0433 | Automated service 24/7 |
Forms and Publications | 800-829-3676 | |
Tax Fax Service | 703-368-9694 | |
Refund Hotline | 800-829-1954 | M-F 7:00am – 10:00pm – Automated service available 24/7 |
National Taxpayer Advocate Office | 877-777-4778 | Help Line – M-F 7:00am – 10:00 pm |
Taxpayer Advocate Office – Summit Building |
404-338-8099 | 404-338-7669 (fax) M-F 8:00am – 4:30pm |
Volunteer Income Tax Assistance | 211 or 404-614-1000 (nearest location info) | |
Telephone Device for the Deaf | 800-829-4059 | |
Employer Identification Number (EIN) | 800-829-4933 | M-F 7:00am – 10:00pm |
IRS Federally Declared Disaster or Combat Zone Inquiries Hotline |
800-562-5227 | M-F 7:00am – 10:00pm |
e-Help Desk (IRS Electronic Products) | 866-255-0654 | During Tax Season (Peak) M-F 6:30am – 10:00pm CT Saturdays – 7:30am – 4:00pm Mid January thru Mid April |
Appeals Office
Room 1455 Stop 1100-D
401 W. Peachtree St. NW
Atlanta, GA 30308-3539
Fax: 404-353-7352 or 404-353-7353
Brookhaven Appeals Campus Office
1040 Waverly Ave, Stop 906
Holtsville, NY 11742
631-687-8095 (Fax)
Fresno Appeals Campus Office
5045 E. Butler, Stop #55201
Fresno, CA 93727-5136
559-452-3085
559-452-3241 (Fax)
Ogden Appeals Campus Office
1973 N Rulon White Blvd, MS 8500
Ogden, UT 84404
801-620-7846
801-620-6393 (Fax)
US Tax Court
400 Second St NW
Washington DC 20217
202-521-0700 (General questions)
202-521-0600 (Clerk’s Office)
Covington Appeals Campus Office
Stop 839-G
201 W. Rivercenter Dr.,
Covington, KY 41011-1424
859-669-4536
859-669-2283 (Fax)
Memphis Appeals Campus
5333 Getwell Rd, Stop 86
Memphis, TN 38118
901-786-7555
901-786-7450 (Fax)
Philadelphia Appeals Campus
11501 Roosevelt Blvd.,DP 6635-S
Philadelphia, PA 19154
215-516-7657
215-516-6910 (Fax)
IRS Examinations
PO Box 47-421 Stop 22
Doraville, GA 30362
800-375-6217
678-530-5656
IRS Examinations – Street Address
Stop 554
2385 Chamblee-Tucker Rd.
Atlanta, GA 30341-3446
CAP (Georgia)
401 W. Peachtree St., NW
Ste 1455, MS 1100-D
Atlanta, GA 30308-3539
404-338-7306
404.338.7352 (Fax)
IRS Identity Protection Specialized Unit
310 Lovell St.
Andover, MA 01810-5430
Area Counsel
PO Box 901 Stop 1000-D
Atlanta, GA 30370
404-338-7599
Area Counsel (Street Address)
Suite 1400, Stop 1000-D
401 West Peachtree
Atlanta, GA 30308
Memphis Internal Revenue Service Center
Centralized Offer in Compromise Unit
Physical Address
5333 Getwell Road, Stop 880
Memphis, TN 38130
Mail Georgia offers to this address:
Also for residents of the following states:
AK, AL, AR, AZ, CO, FL, HI, ID, KY, LA, MS, MT, NC,
NM, NV, OK, OR, SC, TN, TX, UT, WA, WI, WY
Mail most Offer payments to:
Internal Revenue Service
Fresno Service Center
Stop 31101
5045 East Butler Ave.
Fresno, CA 93888-0002
Memphis IRS Center – Postal address
Centralized Offer in Compromise Unit
PO Box 30803, AMC
Memphis, TN 38130-0803
Phone – 866-790-7117
Brookhaven Internal Revenue Service Center
Centralized Offer in Compromise Unit
PO Box 9007 (wage earner or self-employed)
PO Box 9008 (other than a wage earner or self-employed)
Holtsville, NY 11742-9007
Phone – 866-611-6191
For residents of the following states:
CA, CT, DE, IA, IL, IN, KS, MA, MD, ME, MI, MN, MO, ND, NE, NH, NJ, NY, OH, PA, RI, SD, VT, VA, DC, PR or a foreign address
Centralized Offer In Compromise Unit – Physical Address
1040 Waverly Ave. Bldg., Stop 681
Holtsville, NY 11742
Atlanta Offer in Compromise Unit
Koger Center, Tulane Bldg.
Group 3900, Stop 314-D
2888 Woodcock Blvd.
Atlanta, GA 30341
Taxpayer Advocate
Stop 202-D
Summit Building RM 510
401 W Peachtree St NW
Atlanta, GA 30308
Request Transcripts of
Tax Returns or Tax Forms
Photocopy Unit Stop 91
4800 Buford Hwy
Chamblee, GA 30341
Fax – 770-455-2335
Request Tax Returns
IRS Disclosure Office
Stop 602-D
401 W. Peachtree ST. NW
Atlanta, GA 30308
Audit Reconsideration ATL
IRS – Atlanta Campus
PO Box 48-389 Stop 54A
Doraville, GA 30362
Physical Address
IRS – Atlanta Campus
2385 Chamblee-Tucker Rd., Stop 54A
Atlanta, GA 30341-3446
Audit Reconsideration MA
IRS – Andover, MA Campus
310 Lowell St. Stop 819
Andover, MA 05501
CAF Unit
IRS Memphis Accounts
Management Center
Taxpayer Relations, Dept II
5333 Getwell Rd
Memphis, TN 37501
901-546-4102
901-546-4113
901-546-4120
Innocent Spouse Relief
Stop 840F
Cincinnati, OH 45999-2059
Physical Address
201 W. Rivercenter Blvd., Stop 840F
Covington, KY 41011
Requests for CDP Hearings
(for requests to be addressed Kansas ACS Support)
333 W. Pershing Road
Kansas City, MO 64108-4302
Koger Center Ste 100
Tulane Bldg
2888 Woodcock Blvd
Atlanta, GA 30341
404-338-7962
Mon/Tue/Thu/Fri 8 a.m.-4:30 p.m.
Wed 8:30 a.m.-4:30 p.m.
Summit Building Room 270
401 W. Peachtree St. NW
Atlanta GA 30308
404-338-7962
Mon/Tue/Thu/Fri 8 a.m.-4:30 p.m.
Wed 8:30 a.m.-4:30 p.m.
NO PAYMENT ENCLOSED | PAYMENT ENCLOSED | |
---|---|---|
Form 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Form 1040-A | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0015 |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Form 1040-EZ | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0014 |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Form 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
Form 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
Form 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Form 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 |
Department of the Treasury Internal Revenue Service Kansas City, MO 64999 |
Form 4868 (Extension Req) | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 |
Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
- Code of Federal Regulations
- Collection Standards
- Georgia Secretary of State
- Internal Revenue Bulletins
- IRS e-Services
- IRS Fill-in Forms
- IRS Forms & Publications
- IRS Manual
- IRS Website
- Legal Information Institute – Income Tax
- Local Standards – Georgia: Housing and Utilities
- National Standards: Food, Clothing and Other Items
- National Standards: Out of Pocket Health Care
- National and local Standards: Transportation
- Tax Court Rules
- United States Code (USC)
- US Tax Court
- Withholding Calculator
Aids Advisory Hotline
800-590-2437
Al-Anon
800-344-2666
404-685-9040
Alzheimer’s Association
404-728-1181
800-272-3900
Atlanta Bar Association
404-521-0781
Atlanta Legal Aid Society, Inc.
- Downtown
404-524-5811
151 Spring Street NW
Atlanta, Georgia 30303 - Clayton and S. Fulton Counties
404-669-0233
777 Cleveland Ave. SW
Suite 410
Atlanta, GA 30315 - Cobb County Office
770-528-2655
30 South Park Sq.
Marietta, GA 30060 - DeKalb County Office
404-377-0701
246 Sycamore St.
Decatur, GA 30030 - Gwinnett County Office
678-376-4545
324 W. Pike St., Suite 200
Lawrenceville, GA 30046
Catholic Charities Atlanta, Inc.
404-881-6571
Immigration & other social services
680 W. Peachtree St. NW
Atlanta, GA 30308
Debtors Anonymous
770-662-6060
(7pm-9pm)
Georgia Justice Project
(Criminal Defense for Low-Income Individuals)
404-827-0027
404-827-0026 (fax)
438 Edgewood Ave.
Atlanta, GA 30312
Georgia Public Defender Standards Council
404-232-8900
404-651-5709 (fax)
104 Marietta St. Suite 200
Atlanta, GA 30303
- Taxpayer Services Division
877-423-6711 - Georgia Taxpayer Advocate
404-417-2251 - Offers in Compromise
404-417-6543
1800 Century Blvd. Room 7100
Atlanta, GA 30345
Lawyers for Equal Justice
404-474-7447
235 Peachtree St. NE., Suite 400
Suite 450
Atlanta, GA 30303
Migrant Project
404-463-1634
800-537-7496
104 Marietta St. Suite 250
Atlanta, Georgia
Pro Bono Project of the State Bar of Georgia
404-527-8762
800-334-6865
104 Marietta St., Suite 100
Atlanta, GA 30303
Landlord-Tenant Help Line
404-463-1596
800-369-4706
P.O. Box 1127
Atlanta, GA 30301
Social Security Admin. Office locator
800-772-1213
Order social security statements showing benefits. Request the income verification letter. It will be sent to the client’s home
United Way of Greater Atlanta
404-614-1000
100 Edgewood Ave. Atlanta, GA 30303
Volunteer Income Tax Assistance (VITA)
Free tax preparation by IRS-certified volunteers if you earned less than $54,000 in 2016.
Free File Software: Income below $64,000
File your taxes with free, easy to use software
Free state return options are available
Gwinnett Pro Bono Project Consumer and Probate Clinics
678-514-4818
678-514-4823
Fulton Atlanta Community Action Ctr.
(Low Income Energy Assistance)
404-320-0155
Aids Information Hotline
800-590-2437
Alcoholics Anonymous
404-525-3178
Atlanta Legal Services, Inc.
404-876-8098
877-302-4136
404-876-8099 (fax)
[email protected]
3070 Presidential Dr. Suite 148
Atlanta, GA 30348
GeorgiaLegalAid.org
(a self-help and referral source)
A joint project of Atlanta Legal Aid Society, Inc. and the Georgia Legal Services Program
- Atlanta Central Office
404-206-5175
800-498-9469 (Clients Only)
104 Marietta St. Suite 250
Atlanta, GA 30303
If you live in Clayton, Cobb, Dekalb, Fulton or Gwinnett, please contact Atlanta Legal Aid Society for assistance (see above) - Albany Regional Office
229-430-4261
800-735-4271 (Clients only)
229-430-4434 (fax)
131 W. Oglethorpe Blvd.
P.O. Box 2578
Albany, Georgia 31702 - Brunswick Regional Office
912-264-7301
877-808-0553
777 Gloucester St. Suite 309
Brunswick, GA 31520
- Augusta Regional Office
706-721-2327
800-248-6697(Clients only)
706-721-4897 (fax)
209 7th St. 4th Floor
Augusta, GA 30901
- Columbus Regional Office
706-649-7493
800-533-3140 (Clients only)
706-649-7519 (fax)
1036 First Avenue
P.O. Box 176
Columbus, GA 31902
- Savannah Regional Office
912-651-2180
800-220-8399 (Clients only)
912-651-3300 (fax)
10 Whittaker Street
Savannah, Georgia 31401
- Dalton Regional Office
706-272-2924
800-822-5391
706-272-2259 (fax)
Suite 100
1508 North Thornton Road
Dalton, Georgia 30720
Dalton Hispanic Outreach Project – Offering : Advice and counsel, resolution of problems involving public agencies and representation in administrative hearings and courtrooms for Hispanics. - Gainesville Regional Office
770-535-5717
800-745-5717 (Clients only)
770-531-6011 (fax)
Suite B-1
705 Washington Street NW
P.O. Box 1337 (30503)
Gainesville, GA 30501
- Valdosta Regional Office
229-333-5232
800-546-5232 (Clients only)
912-333-5236 (fax)
1101 North Patterson St.
Valdosta, Georgia 31601 - Macon Regional Office
478-751-6261
800-560-2855 (Clients only)
478-751-6581 (fax)
241 Third Street
P.O. Box 1057
Macon, Georgia 31201-1057
- Waycross Regional Office
912-285-6181
800-498-9508 (Clients only)
912-285-6187 (fax)
1057 Grove Avenue
Waycross, Georgia 31501
Atlanta Prosperity Campaign
678-553-5900
c/o Atlanta Community Food Bank
732 Joseph E. Lowery Blvd., NW
Atlanta, GA 30318
Atlanta Volunteer Lawyers Foundation
404-521-0790
404-521-3434 (fax)
Suite 1750 North Tower
235 Peachtree St. NE
Atlanta, GA 30303
Consumer Credit Counseling of Greater Atlanta
404-527-7630
100 Edgewood Ave.
Atlanta, GA 30303
Council on Battered Women
404-870-9600
404-873-1766 (hotline)
P.O. Box 54383
Atlanta GA 30308
Elder Abuse and Neglect
1-866-552-4464 (To report abuse)
Senior Citizens Hotline
404-870-9600
Rape, Abuse & Incest National Network (RAINN)
800-656-4673
Grady Rape Crisis Hotline
404-616-4861
80 Butler St., SE Atlanta, GA 30335
Overeaters Anonymous
404-634-3314
Suicide Counseling
404-730-1600
Prevent Child Abuse Georgia
404-870-6565
800-CHILDREN
800-244-5373
Ste. 600
1720 Peachtree St., NW
Atlanta, GA 30309
State Bar of Georgia
404-527-8700
404-527-8717 (fax)
Suite 100
104 Marietta St. NW
Atlanta, GA 30303
Preamble
Many accredited law schools operate academic tax clinics (academic tax clinics) that provide assistance to low-income and unrepresented taxpayers.
Academic tax clinics help taxpayers to comply with the Internal Revenue Code and to deal appropriately with the Internal Revenue Service and the Federal courts. The United States Tax Court (the Court) recognizes the important assistance that academic tax clinics provide to otherwise unrepresented taxpayers.
For academic clinics which agree to adhere to the requirements stated herein, the Court includes standard information about the clinic in mailings to petitioners and permits law students enrolled in academic tax clinics to participate in Court hearings and trials.
The Court will apply the following requirements with regard to recognition of academic tax clinics and student participation in proceedings before the Court.
Requirements
Sec. 1.Standards for Recognition of Academic Tax Clinics
To be recognized by the Court, an academic tax clinic shall:
a. Constitute a clinical program offered by a law school accredited by the American Bar Association, in which a student receives credit(s) for academic and practice advocacy training.
An academic clinic shall be supervised by a director who shall serve as a point of contact for communications to and from the Court. If the director is an adjunct member of the faculty or part-time member of the staff of the sponsoring law school, the signature of a law school administrative official is required on the letter to the Chief Judge (see sec. 1.e.).
b. Establish guidelines for screening cases, including therein the objectives of public service and judicial and administrative economy. An academic tax clinic’s guidelines should be interpreted so that assistance is offered, as appropriate, to low-income taxpayers who have filed a petition with
the Court or who expect to do so.
c. Inform all persons associated with the academic tax clinic that the director is personally responsible at all times to the Court and to the taxpayer/petitioner for meeting deadlines, monitoring case preparation, ensuring full compliance with the Court’s Rules of Practice and
Procedure and with orders issued by the Court, and, in general, properly preparing a case for hearing, trial, or other disposition.
d. Comply with the U.S. Tax Court Requirements for Nonacademic Clinical Programs if the academic clinic is associated with a nonacademic tax clinic
e. Submit to the Chief Judge, on or before February 15 of each year, a letter which includes:
(1) the name, address, Tax Court Bar number and contact information (including the e-mail address) of the clinic director and clinic practitioners;
(2) the place(s) of trial served by the academic clinic;
(3) Whether the academic clinic would like its stuffer notice to be sent to taxpayers in regular tax cases, small tax cases or both;
(4) An updated one page stuffer notice that the Court can use to notify taxpayers of the availability of the clinic services for the coming year.
(5) A statement from the academic clinic will comply with these Requirements;
(6) A copy of the electronic link to the academic clinic’s guidelines as described in 1.b. above;
(7) Whether students are enrolled or otherwise participating in the clinical program spring/summer/fall semester(s), or year round
(8) a. an approximate number of taxpayers with cases pending in the Court with whom the academic clinic consulted and;
b. the number of taxpayers for whom the academic clinic entered an appearance during the calendar year preceding the submission of the letter; and
(9) any suggestions that the academic clinic may offer for better assisting low-income taxpayers in their interactions with the Court.
The letter to the Chief Judge and updated stuffer notice referred to in this provision may be submitted to the Court in paper form or, if in PDF format, as an attachment to an e-mail using
the Contact Us link.
f. Immediately inform the Chief Judge of any material changes in the information submitted to
the Court pursuant to section 1.e., above.
Sec. 2.
Appearance and Representation
A petition, subsequent pleading, motion, or other paper may be filed with the Court through an academic tax clinic under the following circumstances:
- In any case in which a petition is filed with the Court through an academic clinic, the counsel’s name appearing first on the petition shall be that of the director or clinic practitioner, who shall be designated lead counsel in the case, unless another practitioner who is a member of the Bar of the Court is designated in the petition as lead counsel. The names, Bar numbers, and signatures of other practitioners who are members in good standing of the Bar of the Court may appear on the petition, but the names of students may not so appear. A student may not sign a document submitted to the Court for filing. However, the names of students may appear in the petition or other documents filed in the case to the extent provided in section 3.d. below.
- If a petition has been filed with the Court, and the petitioner is not represented by counsel, an entry of appearance shall be filed with the Court pursuant to Rule 24(a)(3), Tax Court Rules of Practice and Procedure, signed by the director or clinic practitioner, if appropriate, or by any other practitioner who is a member of the Bar of the Court who may be designated as lead counsel in the case.
- All pleadings, motions, stipulations, and other papers (subsequent to the petition) submitted to the Court for filing shall be reviewed and signed by the lead counsel as described in subsections (a) and (b) above.
- A director, clinic practitioner, or other lead counsel that finds it necessary and/or appropriate to withdraw from a case or effectuate a substitution of counsel must comply with the requirements of Rule 24(c) and (d), Tax Court Rules of Practice and Procedure.
- All pleadings, motions, stipulations, notices of trial, and other Court papers shall be brought to the personal attention of the clinic director or clinic practitioner, including situations where another practitioner is acting as lead counsel. When necessary, the Clerk of the Court will make service of any papers, including orders and notices of trial, only upon the lead counsel in accordance with Rule 21(b)(2), Tax Court Rules of Practice and Procedure.
- The director, clinic practitioner, or lead counsel are the only persons who should make contact with the Court or the Clerk of the Court in a case described in these requirements. A student participant may not contact the Court concerning a case described in these requirements.
Sec. 3.
Student Participation in Court Proceedings
If the requirements set forth above are satisfied, the Court will permit students who are enrolled in an academic tax clinic for credit and who are in good standing with the academic institution to participate in proceedings before the Court pursuant to the following procedures:
- Lead counsel who intends to request permission for a student to participate in proceedings before the Court shall obtain from the petitioner advance written consent for the student to participate in the case. Although academic clinics should retain a copy of the written consent in each case file, there is no need to submit the consent to the Court.
- When a case described in these requirements is called for hearing or trial, lead counsel shall answer the calendar call, advise the Court whether the case is ready for hearing or trial, and introduce any student enrolled in the academic clinic who seeks permission to participate in the proceedings.
- If the Court permits a student to participate in a case upon compliance with subsections (a) and (b), lead counsel shall remain in the courtroom at petitioner’s counsel table at all times during the hearing or trial of the case. A student who is permitted to participate in a case may, at the discretion of the presiding Judge or Special Trial Judge, present all or any part of a petitioner’s case at a hearing or trial. However, the presiding Judge or Special Trial Judge may at any time exercise the discretion to require the student to step aside and to require lead counsel to complete the hearing or trial.
- An academic clinic submitting a pleading, motion, stipulation, or other paper to the Court for filing may include a statement in the body of the document including the name of any student enrolled in the academic clinic who participated in preparation of the document. However, a student may not sign a document submitted to the Court for filing.
Sec. 4.
Academic Clinic Contact Information
If these requirements are satisfied and an academic tax clinic is recognized by the Court, the Court will use stuffer letters to provide petitioners with specific contact information for the academic clinic.
Sec. 5.
Termination of Recognition
The Court, in its discretion, may withdraw recognition of an academic tax clinic at any time, provided notice stating the cause for the loss of recognition is furnished to the academic clinic director. In such a case, counsel of record would be required to file a motion to withdraw, pursuant to Rule 24(c), Tax Court Rules of Practice and Procedure.