TAXPAYER ASSISTANCE CLINIC (3) (TAX 700)
Professsor Diane Fahey
The NYLS Taxpayer Assistance Clinic will partner with the IRS Volunteer Income Tax Assistance program (VITA) (which offers free tax help to people who make $50,000 or less) and the IRS/AARP Tax Counseling for the Elderly program (TCE) (which offers free tax help for all with priority assistance to people 60 years of age or older), to offer free tax help for taxpayers who qualify. The work will focus on tax return preparation for lower income and elderly taxpayers. Students will complete the IRS and AARP training and become certified by the IRS, and will participate in a weekly two-hour seminar. The purpose of the seminar will be to provide additional technical tax return preparation training and a substantive introduction to elder law; study of ethical requirements governing tax return preparation; training in interviewing and advising clients, including through role playing exercises; and contemporaneous discussion, review and evaluation of the students’ experiences in the clinic. Students will be assigned topics to present to the group. Following certification by the IRS and completion of the additional training, each student will provide approximately 70 hours of volunteer return preparation for clients directed to the clinic by the VITA and TCE programs, under supervision by tax faculty including adjunct faculty members, NYLS tax program alumni and NYLS Tax Fellows.
Prerequisite: Federal Income Tax: Individual