Low Income Taxpayer Clinics (LITCs) 2012 Interim and Year-End Report General Information

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1 Interim and Year-End Report General Information OMB Number -6 Name of clinic University of Washington School oflaw Federal Tax Clinic Reporting Period D Interim Report - January through June!RI Year-End Report - January through December Clinic Type D ESL only D Controversy only [RI Both Outreach Activities Note: Outreach activities are presentations designed to provide information about the clinic and its services directly to taxpayers or indirectly through other organizations or groups that serve taxpayers. A Number of outreach activities conducted for ESL taxpayers 6. Number of outreach activities conducted for low income taxpayers (do not include activities reported on line A above) C. Number of outreach activities conducted for other organizations that serve ESL or low income taxpayers (do not include activities reported on line A or B above). Total outreach activities (add lines A through C) Educational Activities Note: Educational activities are events designed to provide information about tax rights and responsibilities, including technical tax topics, to taxpayers. A Number of educational activities conducted for ESL taxpayers. Number of educational activities conducted for low income taxpayers (do not include activities reported on line A above) C. Number of educational activities conducted for other organizations that serve ESL or low income taxpayers (do not include activities reported on line A or B above). Total number of educational activities (add lines A through C) A For the educational activities reported on line A, enter the total number of attendees 7. For the educational activities reported on line, enter the total number of attendees C. For the educational activities reported on line C, enter the total number of attendees O. Total number of attendees at educational activities (add lines A through C) 6 List the topics that were covered during the educational activities reported on line. Attach additional pages as necessary. A. EITC H. B. ITINS I. (. Collections J. D. Filing Requirements K. E. Employee-Independent Contractor L. F. Small Business Recordkeeping M. G. Educational Credits N.... List the languages, other than English, in which educational actvtes were conducted Spanish Form -A (Rev. -) Catalog Number U For Paperwork Reduction Act Notice, see Publication. Department of the Treasury - Internal Revenue Service

2 Name of clinic Consultations Low Income Taxpayer Clinics (LITCs) Interim and Year-End Report General Information University of Washington School of Law Federal Tax Clinic Note: A one-on-one consultation is a discussion with a taxpayer designed to provide brief advice about a specific tax matter that does not result in representation of the taxpayer. A technical assistance consultation is a discussion with a tax practitioner or other service provider designed to give brief advice about a tax issue. 6 A. Number of one-on-one consultations conducted with ESL taxpayers B. Number of one-on-one consultations conducted with non-esl taxpayers C. Total number of one-on-one consultations (add lines 6A and 6) 7 Number technical assistance consultations conducted Referrals Number of ESL taxpayers referred for controversy representation (this item should be completed only by clinics that operate an ESL program) Number of cases where Taxpayer Advocate Service (TAS) assistance was requested (this item should be completed only by clinics that operate a controversy program) Tax Returns and Other Documents A. Number of tax returns prepared ancillary to ESL activities. Number of tax returns prepared to resolve a controversy C. Total number of tax returns prepared (add lines A and ) Number of Individual Taxpayer Identification Number (ITIN) applications prepared Volunteer Activities Does the organization have a pro bono panel [gj Yes No Number of volunteers that provided service to the clinic during the reporting period who are: A. Attorneys B. Certified Public Accountants C. Enrolled Agents D. Interpreters I Translators E. Students F. Others G. Total number of volunteers (add lines A through F) Total number of hours of service provided by volunteers Professional Education Activities Number of professional education (CPE or CLE) credits available through presentations conducted during the reportin period 6 List the topics covered during CPE or CLE presentations. Attach additional pages as necessary. A. Currently Not Collectible Status F. Tax Court 6 6, B. Offers in Compromise G. Collection Due Process Hearings c. Installment Agreements H. Audit Reconsiderations D. Innocent Spouse Relief I. Reading Transcripts E. Bankruptcy J. Taxpayer Advocate Service Fonn -A (Rev. -) Catalog Number U Department of the Treasury - lnt.ernal Revenue Service

3 Interim and Year-End Report Controversy Issues OMS Number -6 Name of clinic University of Washington School of Law Federal Tax Clinic Reporting Period Interim Report- January through June Year-End Report - January through December Controversy Issues Worked Income Issues Wages Interest I Dividends (Schedule ) Business Income (Schedule C) Capital Gain or Loss (Schedule D) IRA I Pension 6 Social Security Benefits 7 Alimony Rental, Royalty, Partnership, S Corp (Schedule E) Farming Income (Schedule F) Unemployment Gambling Winnings i Cancellation of Debt 6 Settlement Proceeds Other Deduction Issues Alimony 6 Education Expenses (Including student loan interest) 7 Moving Expenses IRA Deduction Medical and Dental Expenses State and Local Taxes Home Mortgage Interest Other Interest Expenses Charitable Contributions Casualty and Theft Losses Unreimbursed Employee Business Expenses 6 Other Itemized Deductions 7 Business Expenses (Schedule C) 7 7 Credit Issues Child and Dependent Care Credit Education Credits Child Tax Credit I Additional Child Tax Credit Earned Income Tax Credit First-Time Homebuyer Credit Other Credits Form - (Rev. -) Catalog Number F For Paperwork Reduction Act Notice, see Publication. Department of the Treasury - Internal Revenue Service

4 Interim and Year-End Report Controversy Issues Name of clinic University of Washington School of Law Federal Tax Clinic Controversy Issues Worked (continued} Status Issues SSN /TIN ITIN 6 Filing.Status 7 Exemptions Injured Spouse Innocent Spouse Employment-Related Identity Theft Refund-Related Identity Theft Nonfiler Worker Classification Tax I Refund I Return I Statute of Limitations Issues Self-Employment Tax Return Preparer Fraud 6 Estimated Tax Payments 7 Withholdings Refund Assessment Statute of Limitations Collection Statute of Limitations Refund Statute of Limitations Penalty Issues Trust Fund Recovery Penalty Other Civil Penalties Additional Tax on Distributions from Qualified Retirement Plans Collection Issues Payments 6 Installment Payment Agreement (IPA) 7 Offer-In-Compromise (OIC) Currently Not Collectible (CNC) Liens 6 Levies (Including Federal Payment Levy Program) 7 Total Controversy Issues Worked (add lines through 6), Form -B (Rev. -) Catalog Number F Department of the Treasury - Internal Revenue Service

5 Interim and Year-End Report Controversy Case Information OMB Number -6 Name of clinic University of Washington School of Law Federal Tax Clinic Reporting Period D Interim Report - January through June [RI Year-End Report - January through December Case Inventory A. Beginning case inventory (the number of controversy cases that were worked in the previous year that remained open as of January, ) B. New cases opened during the reporting period 7 C. Total number of controversy cases worked during the reporting period (add lines A and BJ 7 D. Cases closed during the reporting period E. Endin case inventory (the number of controversy cases that remained open at the end of the reporting perio (subtract line from line C)) Cases Worked For the cases reported on line C, indicate the IRS function or U.S. court where the controversy is being addressed as of the end of the reporting period. Each case should be counted only once. If the case was closed during the period, indicate the IRS function or U.S. court where the case was handled immediately before closing. Accounts Management A. Return Processing B. Penalty Abatement C. Injured Spouse D. Backup Withholding Exams E. Correspondence Exam F. Office or Field Exam G. Automated Underreporter (AUR) H. Automated Substitute-for-Return (ASFR) I. Audit Reconsideration Collection J. Automated Collection System (ACS) K. Field Collection (RO) L. Offer-In-Compromise (OIC) M. Lien Unit N. Bankruptcy Appeals. Exam Appeals P. Collection Due Process (CDP) Q. Collection Appeals Process (CAP) R. OIC Appeals S. Penalty Abatement Appeals T. Other Appeals Litigation I U. U.S. Tax Court Miscellaneous W. Identity Protection Specialized Unit (IPSU) X. Innocent Spouse Unit Y. SS- Unit Z. ITIN Unit AA. Trust Fund Recovery Penalty TOTAL (add items A through AA) (Must equal value in line C) Form -K (-) Catalog Number 7M For Paperwork Reduction Act Notice, see Publication. 7 Department of the Treasury - Internal Revenue Service

6 Name of clinic Additional Case Information Low Income Taxpayer Clinics (LITCs) Interim and Year-End Report Controversy Case Information University of Washington School of Law Federal Tax Clinic For the cases reported on line, Indicate the number of cases where: The amount in controversy exceeds $, per tax period. (for cases reported on line, include an explanation for each in the Program Narrative, Item. vii) The taxpayer's income exceeds % of the federal poverty guidelines 7 For the cases reported on line C, Indicate the number of cases involving: Matters worked in more than one IRS function or U.S. court 76 6 More than one tax year 7 Representation of ESL taxpayers 7 Joint representation of taxpayers Representation by volunteers 7 State tax matters U.S. Tax Court Activities Does the clinic participate in the U.S. Tax Court Clinical Program ] Yes No List the plaoo(s) of trial location served: Seattle, Washington Number of appearances entered in U.S. Tax Court during the reporting period, whether through an entry of appearance or via a petition submitted by the clinic Number of cases worked in U.S. Tax Court during the reporting period where negotiations were conducted with the IRS on behalf of a taxpayer, but no appearance was entered Number of informal consultations in U.S. Tax Court during the reporting period 7 Closed Case Outcomes For the cases reported on line D, indicate the: A. Numt;>er of cases in which the taxpayer was brought into filing compliance B. Number of cases in which the taxpayer was brought into collection compliance C. Total amount of dollars refunded in cash to taxpayers D. Total decrease in corrected tax liabilities (but not below zero for any taxpayer) 7,6,6,6 Form -K (-) Catalog Number 7M Department of the Treasury - Internal Revenue Service

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