Tax Advocate Tool Kit

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Tax Advocate Tool Kit

This listing of resources is designed for legal aid and private attorney advocates who are working with veterans, servicemembers or their families on tax matters and cases.

Regulations

Treasury Department Circular No. 230: This document provides the regulations governing practice before the Internal Revenue Service. It is divided in to five subparts: Rules Governing Authority to Practice, Duties and Restrictions Relating to Practice Before the Internal Revenue Service, Sanctions for Violation of the Regulations, Rules Applicable to Disciplinary Proceedings, and General Provisions.

Resources

Introduction to Tax Controversy: This downloadable PowerPoint is an introductory lecture about how to handle a basic tax controversy case. The lecture focuses on (i) How to Respond to a Correspondence Exam; (ii) Collections (Offers in compromise, Currently Non-Collectable Status and Installment Agreements; (iii) Tax Liens and Security Clearance; and (iv) Assisting with a Tax Court Petition and Negotiating with IRS Counsel.


Explanation of a Potential Conflict of Interest:
This document explains to your clients the potential conflict of interest that may arise while representing a married couple in a joint tax matter. Please use this as an example of an agreement that you should have between you and your clients.

NEW!  Federal Tax Issues related to Foreclosure Transaction: Downloadable audio-enhanced Power Point lecture and .pdf "handouts." More details here.


The following documents are provided with permission from Connecticut Legal Services:

Flow Chart of Tax Clinic Case Examination: This flow chart navigates the stages in a typical tax clinic case examination (audit) history from when the tax return is filed to when a tax court petition is filed and litigation is started.

Flow Chart of Low Income Tax Payer Matter: This flow chart navigates the stages in a typical low income tax payer matter from when the tax return is filed to when a tax court petition is filed and litigation is started.

Training for Low Income Taxpayer Clinic Volunteers: A low income taxpayer clinic helps clients deal with questions and problems with the Internal Revenue Service. This training guide is divided in to four parts. Part I covers the types of cases and issues that you will be asked to handle. Part II covers how to work with the IRS. Part III covers collection cases and Part IV covers ethics and your code of responsibility.

Updated February 2013