Attention:

Delivering Economic Impact Payments: More Challenges and Quandaries in the COVID-19 Pandemic Era


Level: Advanced
Runtime: 91 minutes
Recorded Date: May 28, 2020
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Agenda

  • Level Setting
  • Superseding Returns
  • Offset of EIP for Child Support: Injured Spouse Concerns
  • EIP and Spousal Abuse
  • EIP and Refund Fraud, Identity Theft, and Return Preparer Fraud
  • Advocating for Your Client in the COVID-19 Environment
Runtime: 1 hour, 31 minutes
Recorded: May 28, 2020

Description

The panel will address issues impacting populations targeted to receive the Economic Impact Payments (EIP) authorized in the CARES Act. The discussion will highlight some of the key challenges in calculating and delivering the EIP to populations in complicated, abusive and/or fluid family situations; issues associated with past due child support; the challenges of filing superseding returns in today’s paperless filing environment; problems with programming the effective delivery of the EIP; and other issues.

This session will help advocates for low-income and vulnerable populations recognize some of the challenges for both the intended recipients and the IRS in delivering this recovery rebate through the tax system. 

This program was recorded on May 28th, 2020.

Provided By

American Bar Association

Panelists

Nina E. Olson

Executive Director
Center for Taxpayer Rights

Nina E. Olson is the Executive Director of the Center for Taxpayer Rights, a nonprofit organization that works to advance taxpayer rights in the United States and internationally, and convenes the International Conference on Taxpayer Rights. From March 2001 to July 2019, she served as the National Taxpayer Advocate of the United States, an independent organization within the Internal Revenue Service with 1,600 to 2,100 employees and 79 offices across the United States, dedicated to assisting taxpayers resolve their problems with the IRS and making administrative and legislative recommendations to mitigate those problems systemically. She has submitted 39 annual reports to Congress, and testified before congressional committees over 60 times.

Before serving as the National Taxpayer Advocate, Nina founded and directed The Community Tax Law Project, the first independent Low Income Taxpayer Clinic in the US. She also maintained a private legal practice, representing taxpayers in disputes with the IRS. Nina is a member of the Virginia and North Carolina state bars. She is a fellow of the American College of Tax Counsel (ACTC), a senior fellow of the Administrative Conference of the United States (ACUS), and a member of the supervisory board of the International Bureau of Fiscal Documentation (IBFD) Observatory of Taxpayer Rights.

Nancy Ann Rossner

Senior Staff Attorney
The Community Tax Law Project

Nancy Rossner is a Senior Staff Attorney at the Community Tax Law Project. Nancy helps over 200 Virginians annually by providing free legal representation to assist these persons with their tax legal problems.

Keith Fogg

Clinical Professor of Law
Harvard Law School

Professor Fogg directs the Federal Tax Clinic at the Legal Services Center where he serves as a clinical professor of law. He joined the Harvard faculty in 2017 after teaching at Villanova Law School for a decade. He got the tax clinic at Harvard off the ground in 2015 and 2016 while serving as a visiting professor. Prior to teaching at Villanova he worked for over 30 years with the Office of Chief Counsel, IRS.

Professor Fogg received his B.A. from the College of William and Mary, his J.D. from the University of Richmond T.C. Williams School of Law and his M.L.T. in tax from the College of William and Mary Marshall Wythe School of Law.

He developed a course for the Georgetown LLM program, Federal Taxation of Bankruptcy and Workouts, which he taught there for 15 years as an adjunct. He has also taught as an adjunct professor at William and Mary and University of Richmond law schools and as a visiting professor at University of Arizona. He is a national authority on tax procedure especially in the area of collection and bankruptcy law as it relates to tax. He co-authors a blog with Professor Les Book, procedurallytaxing.com, which focuses on current tax procedure issues. Fogg served as the editor of the ABA Tax Section publication “Effectively Representing Your Client before the IRS” for the 5th, 6th and 7th Editions. He authors the collection chapters in “IRS Practice and Procedure” created by Michael Saltzman and currently edited by Les Book.

He was chosen as the IRS Chief Counsel Robert H. Jackson National Attorney of the Year in 2007 and the ABA Tax Section Janet R. Spragens Pro Bono Award winner in 2015. He is a past chair of the ABA Tax Section Pro Bono and Tax Clinics Committee a past council member of the Section and will begin a term as Vice-Chair for publications in August 2018.

Caleb Smith

Associate Clinical Professor, Ronald L. Mankoff Clinic
University of Minnesota Law School

Professor Caleb Smith joined the faculty in 2017 as visiting associate professor of clinical law. Before joining the Ronald M. Mankoff Tax Clinic, Smith most recently worked as a clinical fellow at Harvard Law School’s Federal Tax Clinic. He has given several presentations at national ABA Tax Section conferences on low-income tax issues, and he co-authored a chapter on the Earned Income Tax Credit in the forthcoming seventh edition of the ABA’s Effectively Representing Your Client Before the IRS.

Since 2008 Smith has worked with low-income taxpayer issues: prior to law school as program manager at Minnesota’s largest tax assistance nonprofit; during law school as student director of his school’s Federal Tax Clinic; and after law school as an attorney at low-income taxpayer clinics in Minneapolis and Boston. In addition to directing the Federal Tax Clinic, Smith teaches Federal

Joshua Beck

Senior Tax Analyst, Taxpayer Advocate Service
IRS

Josh is the Senior Tax Analyst at the Taxpayer Advocate Service at the IRS.


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