Low Income Taxpayer Clinic 2021 Highlights

It was successful and rewarding academic year for the Low Income Taxpayer Clinic (LITC). Thirteen students participated in the LITC and they represented more than 75 clients before the IRS and Colorado Department of Revenue. Their work saved their clients more than half a million dollars and generated $25,000 in refunds, despite the IRS’s continuing pandemic-related delays. Notable successes included eliminating a tax liability of over $100,000 for a client who was a victim of identity theft, and assisting a Burmese refugee with obtaining a refund, which the IRS had initially denied, of more than $10,000.

The students attended four virtual Tax Court calendar calls where they advised and assisted pro se taxpayers.  They also participated in two virtual settlement weeks with the IRS Office of Chief Counsel and other LITCs in the western states.

The students gave educational presentations on tax topics to three different community organizations: The Rose Andom Center, The Denver Public Library, and the University of Denver’s Office of Access and Transitions. Their presentations provided education to more than 400 Colorado taxpayers.

LITC Faculty Highlights

Associate Professor Samantha Galvin

Presentations

• Presenter, Intake: Processes and Considerations, Low Income Taxpayer Clinic 2021 Grantee Conference, New Clinic Bootcamp (December 7, 2020).
• Panelist, Offers in Compromise, Low Income Taxpayer Clinic 2021 Grantee Conference (December 16, 2020).

Publications

• Blog, Issues with Automated Guidance, Procedurally Taxing (July 6, 2021).
• Blog, Technology and Taxpayer Rights, Procedurally Taxing (June 10, 2021).
• Blog, A Motivating Reminder, Procedurally Taxing (May 5, 2021).
• Blog, Incapacitation, Death and the End of an Era, Designated Orders November 16 – 21, 2020, Part II, Procedurally Taxing (February 17, 2021).
• Blog, Pandemic Relief: Are Welfare States Converging? Procedurally Taxing, (February 16, 2021).
• Blog, Contracts and the Court, Designated Orders November 16 – 21, 2020, Part I, Procedurally Taxing, (January 21, 2021).
• Blog, The Effect of an Order to Show Cause, Designated Orders August 24-28 and September 21-25, 2020, Procedurally Taxing, (October 28, 2020).

Media

• David van den Berg, Offer-In-Compromise Digitization Could Boost Program's Use, Law 360 (July 15, 2021).
• Kieran Nicholson, Income taxes are due May 17. Here’s what to expect if you haven’t filed yet, The Denver Post (May 14, 2021).

Awards and Recognition

• Outstanding Faculty Member Contributing to Impactful Teaching, University of Denver (May 10, 2021).
• Recognized for Scholarship, Research and Creative Work, University of Denver (August 5, 2021).

Visiting Professor Sabrina Strand

Presentations

• Panelist, Civil Actions in Connection with IRS Collection Enforcement Action, American Bar Association Section of Tax, 2021 Fall Tax Meeting (September 23, 2021).
• Panelist, Hot Topics for Closely Held Businesses, American Bar Association Section of Tax, 2021 Fall Tax Meeting (September 23, 2021).

Accomplishments

• LL.M. Coach (1^st Place), 2021 American Bar Association Law Student Tax Challenge.
• Co-Chair, Closely Held Businesses Committee, American Bar Association Section of Tax.