Best Practices for Training Students and Volunteers in Tax Representation

TRAINING STUDENTS AND VOLUNTEERS: Best Practices and Potential Issues Presented by: Ted Afield Georgia State Philip C. Cook Low Income Taxpayer Clinic Atlanta, Georgia Nancy Rossner The Community Tax Law Project Richmond, Virginia

Presentation Outline Topic : Training and supervising volunteers and students to provide effective client representation. Brief background of presenters Ted Afield Nancy Rossner Training and supervising students: objectives and practice Academic LITC s Freestanding and Legal Aid LITCs Training and supervising volunteers: objectives and practice Freestanding and Legal Aid LITCs Discussion

Training Students: Objectives Equip students with fundamental knowledge of tax controversy doctrine and procedure Enhance students professional judgment Student recognition and resolution of ethical dilemmas Conduct factual investigation - techniques Develop client relationship - techniques Expand students ability in persuasive brief writing, problem solving, legal analysis, and legal research Improve student proficiency in practice and time management of an individual case load

Supervising Students: Objectives Provide attorney supervision to students running their own case loads Ensure that clients accepted into the clinic meet eligibility requirements Ensure cases are progressing and that deadlines are not missed Ensure that submissions to the IRS are complete and accurate Attend IRS conferences with students

Training Students: Pre-Orientation Recorded Lectures IRS: The Administrative Agency Structure of the IRS Practicing Before the IRS/Circular 230 Introduction to the Taxpayer Advocate Service Anatomy of a Tax Controversy and Introduction to the Decision Tree, available at: http://taxclinic.law.gsu.edu/handling-cases/decision-tree/ Introduction to Tax Research

Training Students: Live Orientation Clinic mission and background Clinic staff and their functions Client confidentiality/privileged communications Office administrative procedures Performance evaluation

Training Students: Live Orientation (continued) First steps in the clinic to be completed during the first week Filing Powers of Attorney on clients Contacting clients for introduction Understanding basics of tax transcripts and other fact gathering resources Introduction to case management software, Accuring, and Pacer Introduction to Form 433 Client Interviewing Exercise Offer-in-Compromise opening statement written exercise Introduction to the clinic website: http://taxclinic.law.gsu.edu/

Training Students: Topic Progression Introduction of Topics Offers-in-Compromise Doubt as to Liability, Doubt as to Collectibility , Effective Tax Administration Financial Analysis Consequences Installment Agreements Currently Not Collectible Status Audit Reconsideration Statute of Limitations for Collection Practical Reinforcement of Topics Collection alternatives exercises

Training Students: Topic Progression Continued Introduction of Topics Earned Income Tax Credit Dependency Exemption Filing Status Practical Reinforcement of Topics Exercises on Earned Income Tax Credit, Dependency Exemption, and Filing Status, focusing on hypothetical to practice making determinations of filing status, exemptions, and EITC

Training Students: Topic Progression Continued Introduction of Topics Selecting Returns for Exam Statute of Limitations for Additional Assessment Exam Process from Selection to Statutory Notice of Deficiency Practical Reinforcement of Topics Exam/Appeals Notebook review and exercise based on mock client intake form and interview notes to allow students to practice determining what stage a case is in and what resolution mechanisms are available

Training Students: Topic Progression Continued Introduction of Topics U.S. Tax Court Process from Statutory Notice of Deficiency to Decision S-cases vs. Regular Cases in U.S. Tax Court View simulated calendar call and tax court case Practical Reinforcement of Topics U.S. Tax Court Petition Packet Exercise to introduce students to how Tax Court petitions should be prepared

Training Students: Topic Progression Continued Introduction of Topics Injured Spouse Relief Innocent Spouse Relief Innocent Spouse Relief for all joint filers Separation of Liability Equitable Relief Practical Reinforcement of Topics Injured Spouse/Innocent Spouse Exercise, in which students prepare mock brief based on hypothetical fact pattern in support of arguing for innocent spouse relief

Training Students: Topic Progression Continued Introduction to Topics Collection Due Process Hearings CDP hearings vs. equivalency hearings How to request Which is appropriate Practical Reinforcement of Topics Mock Collection Due Process Hearing Students make an oral presentation to clinic attorneys based on facts that gave rise to a CDP hearing

Training Students: Additional Reading Topics Liens Levies Interest Penalties Refund Claims

Training Students: Case Rounds Group discussion Students present cases Focus of case is on particular difficulties students might be having regarding appropriate course of resolution, obtaining information from a client, or understanding the governing law Peers, rather than instructors, encouraged to find solutions to case problems Instructor guides non-presenting students in working together to resolve issue in presented case

Training Students at Non-Academic Clinics Intern manual Crib sheet Roadmap to a tax controversy Circ 230 Relevant forms (2848, 433-F, 433-A, 433-A (OIC), etc.) Intake sheets and financial eligibility checker Important IRS / state tax dept. phone numbers TAS DVDs Casework and intakes Learning by doing!

Training Students: Problems (and possible solutions) Students feel overwhelmed in first few weeks Students do not put in the initial time to get up to speed quickly on substantive knowledge Students are fearful of interacting with clients Students do not meticulously follow case management and documentation procedures

Supervising Students: Clinic Structure Clinic Director Clinic Associate Directors Clinic Assistant Director Graduate Research Assistants Clinic II Students Clinic I Students

Supervising Students: Multiple Points of Contact Case intake and recommendation memos Weekly meetings with supervising attorney Time entry Summary page in case management software Multiple levels of review of written submissions to IRS Step 1: Review by Clinic Director for substantive arguments and overall strategy of brief Step 2: Review by Supervising Attorney for feedback on stylistic writing Step 3: Final packet reviewed by Associate Director to ensure all exhibits present and that packet is complete

Supervising Students: Multiple Points of Contact (continued) Mid-term reviews Intermediate levels of review through graduate research assistant student attorneys, also working under attorney supervision Case transition procedures

Supervising Students: Problems (and possible solutions) Students focus intensely on a small number of cases while letting others languish Students overly rely on attorneys to answer their questions and do not take advantage of other resources Multiple-attorney accessibility to students can result in student confusion when students believe that they are receiving contradictory advice Students do not provide sufficient detail when documenting and transitioning cases that slows down resolution process

Supervising Students at Non-Academic Clinics Case Review Review of all outgoing communications Daily / weekly meetings determine what works for you Case spreadsheets Deadline calendars

Training Volunteers: Objectives 1. Vet volunteers 2. Inform volunteers of low income tax issues 3. Develop volunteers understanding of LITPs 4. Educate volunteers on grant requirements 5. Provide resources: written/electronic materials, mentors 6. Establish relationships

Supervising Volunteers: Objectives 1. Provide supervision to different professionals (CPAs, EAs, Attorneys) at varying levels of expertise 2. Ensure cases are progressing and client goals are being met 3. Abide by Circular 230 requirements 4. Ensure compliance with grant requirements 5. Conform clients and volunteers are responsive

Training Volunteers Vetting Pro bono survey Personal Conversation Mentoring More experienced volunteers mentor less experienced volunteers CLEs/Training events Partner with LTA, IRS reps Topics relevant to volunteers practices Clinic resources Flyers, pamphlets, publications, Effectively Representing Templates

Training Volunteers Referrals Personal conversation at referral Referral memo Pro bono referral packet Letter to attorney Letter to attorney and client outlining relationship Pro bono representation agreement Characteristics of low income taxpayers (ABA) Case checklist

Training Volunteers: Potential Problems (and Solutions) Problems Getting volunteers to participate in trainings Volunteers lack of experience working with low income taxpayers Volunteers lack of experience in tax issues specific to low income taxpayers

Supervising Volunteers Multiple points of contact Initial client meeting report Case coordinator scheduled follow-ups Semi-annually case reporting Case status, work completed in period, time spent Review of documents as needed

Training Volunteers: Potential Problems (and Solutions) Problems Volunteer is unresponsive to client Volunteer is unresponsive to clinic Difficult clients make for a bad experience for volunteer

Discussion What areas have you found to be the most challenging in getting your students/volunteers up to speed quickly so that they can provide services to clients? What have you found to be the most effective method of supervision: case-based supervision (attorney supervises case from start to finish with assistance from volunteers/students); student/volunteer-based supervision (attorney supervises student/volunteer from start to finish and whatever cases are assigned to that student/volunteer); or another model?

Discussion (continued) What have you found to be the most effective method of monitoring student/volunteer compliance with appropriate file maintenance procedures? What systems do you have in place to restrict potential conflicts of interests between students/volunteers, particularly if you are part of an entity that has other areas of practice that might produce conflicts?