It is the policy of the Clinic to serve low-income taxpayers who otherwise cannot obtain suitable representation. All decisions to accept or decline to represent are made by the Clinic Coordinator or Clinic staff Tax Practitioner upon review of clients’ intake/financial forms. Generally, the Clinic will handle only civil federal income or employment tax matters.
In reviewing clients’ intake/financial forms it is the policy of the Clinic to use 250% of the Federal Poverty Income Guidelines (Exhibit 1), as the reference income guideline for determining client eligibility. The guidelines shall be updated on a yearly basis to conform to Federal Poverty Income Guidelines.
The Clinic will decline representation where:
1. The Clinic lacks the expertise and/or time to handle the case;
2. There is no economic effect on the taxpayer;
3. The taxpayer has the ability to represent himself/herself or to obtain suitable paid representation; or
4. Taxpayer is a group, corporation or association, unless the entity is primarily composed of persons eligible for Clinic services and if it provides information showing that it lacks and has no practical means of obtaining funds to retain private counsel.
It is the policy of the Clinic that if an eligible client becomes ineligible through a change in circumstances, the Clinic shall discontinue representation if the change in circumstances is likely to continue so that the client can afford private legal representation and discontinuation is not inconsistent with professional responsibilities.
Amount in Controversy
The amount in controversy for any taxable year generally must not exceed the amount specified in IRC § 7463 (currently $50,000). The amount in controversy includes penalties, but does not include interest.
Exhibit 1
2011 Income Guidelines
|
Size of Family Unit
|
Maximum Income
|
|
1
|
$27,225
|
|
2
|
$36,775
|
|
3
|
$46,325
|
|
4
|
$55,875
|
|
5
|
$65,425
|
|
6
|
$74,975
|
|
7
|
$84,525
|
|
8
|
$94,075
|
For purposes of this program, a family unit is defined as an unrelated individual or a family.
An unrelated individual is a person 15 years old or over who is not living with persons related by birth, marriage or adoption.
A family is a group of two or more persons related by birth, marriage, or adoption who live together.
However, if related individuals live together, but the person seeking assistance from the clinic is financially independent, then that person may be treated as a family unit. If two unrelated individuals live together, they constitute two family units
Add $9,550 for each additional person.
*Source:
The U.S. Department of Health and Human Services
200 Independence Avenue, S.W.
Washington, D.C. 20201
Telephone: 202-619-0257
Toll Free: 1-877-696-677
Federal Register, Vol. 76, No. 13, January 23, 2011, pp. 3637-3638