Tax Attorney/CPA Packet

Transcription

1 General Information: Tax Attorney/CPA Packet Documents Enclosed: Expense Reimbursement Guidelines Information on preferred process server for MVLS cases Litigation Fund Forms and Guidelines Sample Representation Agreement MVLS case guidelines Sample Representation Agreement MVLS Financial Guidelines for Tax Case Acceptance MVLS Tax Case Update / Closure Form Volunteer / Pro Bono Time Reporting Form (IRS Form F) We strongly suggest that you have a written representation agreement between you and the client. A sample agreement is enclosed if you do not have one you regularly use. A significant number of MVLS clients have difficulty reading. As such, we suggest you try to determine the client s literacy level. If unsure, you may want to orally review the Representation Agreement and other important documents with the client. It is important to set parameters for client contact early in your representation. The IRS grant funding MVLS tax controversy program requires MVLS to track time spent representing our low-income taxpayer clients. Please use the Case Update /Closure Form or the IRS Form 1342F to report to us the hours spent representing your MVLS client. If another legal issue arises for your client during your representation, please contact us. We will contact the client to get information to discern if the issue is one that we can assist with. If so, it will be your decision whether to represent the client in the additional matter. If you decide not to assist with the new matter, let us know; we will refer the client s new matter to another panel attorney. If you need a process server while representing this client, please contact MVLS for the name of the volunteer process servers throughout the State of Maryland. If you have questions about this area of law or need assistance, call us to provide you with the contact information for an experienced mentor ready and willing to assist. Please note: Contact the paralegal assigned to this case with any questions or problems. Thank you again for helping us make pro bono count. Maryland Volunteer Lawyers Service 201 North Charles Street Suite 1400 Baltimore, MD Tel: (410) Fax: (443) info@mvlslaw.org

2 Guidelines Governing MVLS Reimbursement of Expenses The following guidelines govern MVLS reimbursement of expenses: 1. AVAILABILITY OF FUNDS. Reimbursement is subject to the availability of funds for this purpose. 2. SERVICE OF PROCESS. Please see the next section of this document for our discounted process server information. 3. DEPOSITIONS AND EXPERT WITNESSES. All efforts should be made to request reduced rates for depositions and transcripts. Costs of expert witnesses are reimbursed only where the attorney supports the request with a statement that there are no less costly alternatives available that would be acceptable under general standards of professional practice. Every effort should be made to negotiate a reduced fee from an expert witness. 4. APPEALS. No costs are reimbursable in connection with an appeal from a lower to a higher court unless the appeal and the costs are approved by MVLS in advance. 5. REAL ESTATE FEES. MVLS does not reimburse for real estate transfer or recordation fees. 6. DETAILS FOR REIMBURSEMENT REQUESTS. Please submit receipts for any expenses that ordinarily provide receipts, such as parking. Include your name, address & tax identification number, the client s name and the MVLS client number on all requests. If the client is under a special program such as Judicare or Contested Custody, please note this on your request. Please allow up to 30 days for payment to reach you. Last updated Nov. 21,

3 MEMORANDUM TO: FROM: RE: MVLS Volunteer Attorneys Susan Francis, Esq. Deputy Director Preferred Process Server for MVLS Cases Many of the cases handled through MVLS will involve the need for a private process server. If your MVLS client is in need of service, MVLS has created a relationship with Expedited Courier Group of Baltimore, Maryland that should be of help. Expedited Courier Group provides a 20% discount on process service for all MVLS clients. To receive this discount, please contact their Baltimore office and state that the case was referred through MVLS. Also, you should mention the MVLS case number. The discount applies to MVLS pro bono and Judicare cases. The discount is not applicable to cases handled through another legal services organization. The contact information for Expedited is below: Amir Miremadi President Expedited Courier Group 200 St. Paul Street Suite #1 Baltimore, MD Baltimore: MD & DC: amir@expeditedcouriergroup.com If you have any questions, please contact me at your earliest convenience. Susan Francis, Esq. Deputy Director sfrancis@mvlslaw.org Last updated Nov. 21,

4 August 15, 2013 Re: Litigation Fund Updated Forms and Guidelines Dear MLSC Grantee, As you are aware, the Pro Bono Resource Center of Maryland (PBRC) administers a Pro Bono / Judicare Litigation Fund, an annual grant funded by the Maryland Legal Services Corporation (MLSC). Below please find a brief update on the status of the Litigation Fund. Please update your records, case acceptance packets and website accordingly. Updated Forms and Guidelines. In July PBRC updated the policy and reimbursement request forms for the Pro Bono / Judicare Litigation Fund. In addition to the reimbursement request form, attorneys should submit a Mileage Tracking Sheet (Attachment A) (if applicable) and any and all receipts/documentation which support the claimed expenses. Copies of receipts are acceptable, but no request will be approved without full documentation and submission of all forms. The Pro Bono/Discounted Services Statement (formerly Attachment A) is no longer required. However, all legal service programs and pro bono attorneys are still encouraged to seek pro bono or discounted services prior to requesting reimbursement. Please find attached hard copy versions suitable for inclusion in new attorney case acceptance packets. Electronic versions are available at Eligibility. Any attorney who handles a Judicare or pro bono case through your or other MLSC-funded legal services programs may be eligible for reimbursement through the Litigation Fund. Restrictions apply, and there is no guarantee that requests will be approved. Reimbursements are based on the availability of funds and subject to review by PBRC. Please be advised that all FY2013 funds have been spent, so only expenses incurred on or after July 1, 2013 are currently eligible for reimbursement. Please keep this letter for your records, and thank you for all of your efforts to promote equal justice in Maryland. If you have any questions/comments, please do not hesitate to contact me at or abrinkmann@probonomd.org. Best regards, Annie Brinkmann, Esq. Director of Volunteer Services Last updated Nov. 21,

5 Pro Bono / Judicare Litigation Fund Guidelines Administered by: PRO BONO RESOURCE CENTER OF MARYLAND, INC. (PBRC) 520 W. Fayette Street, Baltimore, MD *FUNDS ARE AVAILABLE TO JUDICARE AND PRO BONO ATTORNEYS HANDLING CASES THROUGH MLSC FUNDED AGENCIES ONLY. THERE IS NO GUARANTEE THAT REQUESTS WILL BE APPROVED. REIMBURSEMENTS ARE BASED ON THE AVAILABILITY OF FUNDS AND SUBJECT TO REVIEW by PBRC.* Note: These guidelines are subject to change. Please contact PBRC with any questions. 1 MAXIMUM ALLOWABLE LIMIT There are two caps: $1,000 per attorney per fiscal year, whether single fee or aggregate. $1,500 over the lifetime of a case, whether single fee or aggregate. 2. AVAILABILITY OF FUNDS Funds are limited. Reimbursement is subject to the availability of funds and is disbursed on a first come, first served basis. 3. SUBMISSION DEADLINES Requests must be submitted within 60 days of the incurred expense. Requests for reimbursement of expenses incurred on or before June 30th must be received by July 15th in order to be processed. 4. REQUEST PRO BONO OR DISCOUNTED SERVICES PRIOR TO SUBMISSION Since funds are limited, all legal service programs and pro bono attorneys are encouraged to seek pro bono or discounted services prior to requesting reimbursement. 5. CONTRIBUTIONS FROM OPPOSING PARTY The Litigation Fund was not intended to subsidize costs for the opposing party. Unless court rules indicate otherwise, pro bono attorneys are encouraged to seek contribution for discovery and other litigation costs from the opposing party. 6. DOCUMENTATION REQUIRED For each individual case: Fill out a separate Reimbursement Request Form, Mileage Tracking Sheet (Attachment A) (if applicable), and attach all receipts/documentation of your expenses. Required documentation includes receipts, invoices, billings of amounts payable, etc. Copies are acceptable, but no request will be approved without full documentation. There will be no reimbursement for expenditures of $10.00 or less. 7. COURT COSTS A Circuit Court will waive initial filing fees and costs in the case of a client s indigency in accordance with Rule 1-325(a). If a waiver was granted at the beginning of a domestic relations case, a modified affidavit must be filed at the conclusion of the case to waive final fees and costs, including those of a master or examiner, in accordance with Rule 2-603(e). At present, bankruptcy filing fees will not be reimbursed. 8 OFFICE EXPENSES The expenses involved must be non-routine cash expenditures outside the normal scope of office operations. There will be no reimbursement for such items as the value of secretarial time, local phone Last updated Nov. 21,

6 calls, minor numbers of copies made on office copiers or postage for routine correspondence. PBRC reserves the right to deny requests that are excessive. The following is the list of routine reimbursable items: Mileage: $0.50 per mile Substantial photocopies: up to $0.10 per page Faxes: $1.00 per page Large mailings and registered mail may be covered, but routine correspondence will not. 9. SERVICE OF PROCESS All legal service programs and attorneys are encouraged to seek pro bono or discounted services prior to requesting reimbursement. If pro bono services are not available, costs to hire a company in your area for service of process may be reimbursed. 10. DEPOSITIONS AND EXPERT WITNESSES Costs of expert witnesses are reimbursed only where the attorney supports the request with a statement that there were no less costly alternatives available that would have been acceptable under general standards of professional practice. Every effort should be made to negotiate a reduced fee from an expert witness. Prior approval of these expenses by PBRC is required to be considered for full reimbursement. 11. APPEALS Appellate costs will not be reimbursed without prior approval of the expenses by PBRC. 12. REAL ESTATE FEES Reimbursement will not be made for real estate transfer or recordation fees. 13. ATTORNEY TIME Due to the limited nature of the fund, reimbursement will not be made for specialized attorney time. How to Request Reimbursement from the Litigation Fund For each individual case: Fill out a separate Reimbursement Request Form, a Mileage Tracking Sheet (Attachment A) (if applicable), and attach all receipts/documentation of your expenses. Copies are acceptable. You can find these forms 1) online at 2) at your local MLSC-funded pro bono referral program by request; or 3) at the Pro Bono Resource Center by request. Submit your request to PBRC at the below address. Pro Bono Resource Center of Maryland, Inc. 520 West Fayette Street, Suite 300 Baltimore, MD ATTN: Pro Bono / Reduced Fee Litigation Fund Fax: Questions? Contact Annie Brinkmann, Esq. at: x3050 or abrinkmann@probonomd.org

7 PRO BONO / REDUCED FEE LITIGATION FUND REIMBURSEMENT REQUEST FORM Funds are available to Judicare and pro bono attorneys handling cases through MLSC-funded agencies only. There is no guarantee that requests will be approved. Reimbursements are based on the availability of funds and subject to review by PBRC. Sponsoring Agency: Attorney Name: Phone #: Firm: Attorney Mailing Address: Case Type: Pro Bono (Free) Judicare Low bono/reduced Fee Agency Case No.: Client Name: Court Case No.: Make Check Payable to: Checklist: All expenses were incurred within the last 60 days I sought pro bono or discounted services The following supporting documentation is attached: All receipts, invoices, billings of amounts payable Attachment A: Mileage tracking sheet* (if requesting mileage) *form available at Itemized List of Expenses: Comments: In the space below, provide an itemized list of expenses for which you are seeking payment through the Litigation Fund. Type of Expense (e.g. postage, mileage, discovery, etc.) Cost Description Date (1) $ (2) $ (3) $ (4) $ (5) $ (6) $ (7) $ (8) $ TOTAL REQUESTED $ Preapproval Only Reimbursement Direct Pay Attorney Signature: Date: Please review the Litigation Fund Policy (available at 111.probobomd.org/litigation-fund-policy) for requirements, restrictions, required forms, and additional information. For PBRC Use Only Lit Fund Request: 201 -LF Recommendation: [ ] Preapproval Only [ ] Approve in full [ ] Partial Approval [ ] Deny Comment(s): For PBRC Executive Director Use Only Final Decision: [ ] Preapproval Only [ ] Approve in full [ ] Partial Approval [ ] Deny Signature: Date: Check No.: Comment(s): PLEASE MAIL THIS FORM AND REQUIRED DOCUMENTATION TO: Litigation Fund / Pro Bono Resource Center of Maryland, Inc. 520 W. Fayette St, Baltimore, MD Questions? Contact Annie Brinkmann, Esq. at: x3050 or abrinkman@probonomd.org

8 PRO BONO / REDUCED FEE LITIGATION FUND ATTACHMENT A: Mileage Tracking Sheet Funds are available to Judicare and pro bono attorneys handling cases through MLSC-funded agencies only. There is no guarantee that requests will be approved. Reimbursements are based on the availability of funds and subject to review by PBRC Sponsoring Agency: Attorney Name: Client Name:. Date of Trip Miles $0.50 per mile Origination Address Destination Address Purpose PBRC-use only Total $ Attorney Signature Date: (Attachment A, Page of ) Please review the Litigation Fund Policy (available at for requirements, restrictions, required forms, and addition information For PBRC Use Only Lit Fund Request: 201 -LF ATTACH TO REIMBURSEMENT REQUEST FORM AND MAIL TO: Litigation Fund / Pro Bono Resource Center of Maryland, Inc. 520 W. Fayette St, Baltimore, MD ATTACHMENT A Questions? Contact Annie Brinkmann, Esq. at: x3050 or abrinkman@probonomd.org

9 Maryland Volunteer Lawyers Service Representation Agreement This Agreement for legal services is between, a volunteer attorney with the Maryland Volunteer Lawyers Service, Inc., hereinafter referred to as the Attorney, and, hereinafter referred to as the Client. I,, the Client, hereby authorize the Attorney to represent me as my lawyer in the following matter: and to obtain any information or documents necessary for such representation. I understand that this agreement does not require the Attorney to represent me in an appeal from the decision of the trial court or administrative hearing or in any other matter not specified in this Agreement. Client's Rights I have the right to be kept informed about any important developments in my case and to be consulted before the Attorney makes any important decision on my behalf. I also have the right to receive enough information to make an informed decision; to be consulted; and to agree to any settlement before my Attorney settles the case. Client's Responsibilities I will inform the Attorney and Maryland Volunteer Lawyers Service about any change in my address, my telephone number or my financial status. I will cooperate with the Attorney in the preparation and presentation of the case by always telling the truth and taking into consideration my Attorney's reasonable advice in making decisions about the case. I will keep all appointments with the Attorney in a timely fashion or notify the Attorney in advance if I am unable to keep an appointment. I will appear at my hearings and court appearances. I will avoid communication with opposing parties or opposing counsel unless my Attorney tells me that I can communicate with them. Attorney Obligations The Attorney will keep me informed of the progress of my case and will consult with me before making any significant decision on my behalf. The Attorney will keep all the information regarding my case confidential, except the Attorney may discuss the case with other attorneys and professionals whenever the Attorney determines it is necessary to obtain information to help handle the case. My Attorney will keep in strict confidence anything I tell my Attorney and any discussion my Attorney may have with other attorneys or professionals about the case. To the extent, if at all, that the attorney-client privilege would prohibit my Attorney from talking to the Maryland Volunteer Lawyers Service about my case, I specifically waive the privilege to that extent and hereby authorize my Attorney to discuss my case with Maryland Volunteer Lawyers Service.

10 Attorney Fees The Attorney will represent me in the above matter without charging attorney's fees so long as I remain eligible to receive free legal services under the Maryland Volunteer Lawyers Service's eligibility guidelines. If my financial eligibility changes so that I no longer qualify to receive free legal services under Maryland Volunteer Lawyers Service's guidelines, the Attorney may enter into a new fee arrangement with me for the remainder of the representation, but not for the services rendered before the change in my eligibility. If attorney's fees are awarded in any action brought by the Attorney on my behalf, the Attorney will have the exclusive right to any such fees, and I will have no claim on any such fees except for such amounts that exceed the Attorney's reasonable and customary fees. Should these fees come into my possession for any reason, I will promptly remit them in full to the Attorney. Case Costs and Other Expenses The Attorney is not responsible for paying any court costs, bonds, filing fees, fines, judgments, assessments, or any other costs or expenses imposed on or incurred by me in connection with this case. Maryland Volunteer Lawyers Service may reimburse my Attorney for covered costs and expenses that total over $10.00 incurred in connection with the matters referred to Attorney by Maryland Volunteer Lawyers Service or another pro bono program, to the extent that these costs are not waived by the appropriate agency or court. I understand that Maryland Volunteer Lawyers Service will not reimburse costs of appeal, matters not specifically referred to the Attorney on pro bono basis, and filing fees in bankruptcy cases. I understand that I will be responsible for payment of costs and expenses not waived by a court or not reimbursed by Maryland Volunteer Lawyers Service. Termination of Representation I have the absolute right to terminate this agreement for any reason at any time by writing to the Attorney. I understand that if I do so, only in extraordinary circumstances will Maryland Volunteer Lawyers Service find me another attorney. The Attorney may also terminate this agreement (in writing) either with my consent or for good cause. Good cause includes my failure to comply with this Agreement, my refusal to cooperate with the Attorney or to follow the Attorney's advice on a material matter, my failure to truthfully disclose the amount of my income, or any other fact or circumstance that would result in Attorney's representation being unlawful, unethical, or impractical. The Attorney may also terminate this Agreement if further representation would be useless or unreasonable or if the nature of my case has changed significantly from the facts that I initially presented. This agreement is the entire agreement between Client and Attorney, and can be changed only with both Attorney and Client agreeing in writing. Signature of Client Date Signature of Attorney Date

11 MEMORANDUM TO: MVLS Community FROM: Bonnie A. Sullivan, Esq., Executive Director DATE: December 1, 2013 RE: MVLS Case Guidelines MVLS is committed to placing clients with volunteer attorneys for any civil issue not precluded by funders so long as the clients meet all income and asset guidelines. Seasoned paralegals are empowered to utilize their judgment and reserve the right to deny services to clients with a history of violent tendencies. MVLS does not place cases in the following areas: Criminal law (we do expungements) Class Action lawsuits Appeals (we do 1 st time administrative appeals) Fee Generating Cases Social Security, SSI or SSDI denials Guidelines for specific matters: This section is designed to provide additional guidance. Just because no specific guidelines are listed below, we may still take the case so long as it is not precluded based on the list above. For example, we do adoptions, name changes, immigration status changes, school suspensions and wage claims, mortgage foreclosure, foreclosure mediation, powers of attorney, etc. WE PLACE LARGE NUMBERS OF FAMILY LAW MATTERS General guidelines for ALL family law matters: Client may not have any CPS/DSS findings against him or her and open investigations must be closed No affirmative appeals Modification cases (there must be a material change in circumstances) Contempt or defense of contempt cases only on a case by case determination Third party custody only on a case by case basis Absolute divorce - Parties must be separated for a minimum of 12 months, unless there are allegations of domestic violence or the other party has already filed Limited divorce Case by case basis

12 GENERAL CIVIL MATTERS Name Change Bankruptcy Client must have documentation to show the name that he or she has been using (school records, medical records, etc.) Chapter 7 and Chapter 13 eligible (13 s are generally foreclosure project cases) Client may own one home and one car. Client can have no more than $5K in assets ($10K for a couple) Client must have a minimum of $10K of dischargeable debt (no minimum for foreclosure/bankruptcy issues) Collection Deed Change Client must be the defendant Must be for the purpose of adding or removing a person s name If removing the name of a living party from the deed, that party must consent Landlord/Tenant Probate of Estates Public Benefits Tax Controversies Tort Client must have been a tenant or a non-commercial landlord Must be small estate (less than $50K) No representation for second appeals Tax controversy must be income tax-related. Amount in controversy generally should not be greater than $50,000 (not including interest unless there is dispute about interest) for any one tax year. Client must have documentation of some sort defining the nature of the problem for which client seeks assistance. Client must be the defendant Uninsured Motor Tort Client and vehicle must be uninsured at the time of the accident

13 Low Income Taxpayer Clinic Income Guidelines (2014) Per IRS grant requirements, MVLS accepts clients needing assistance with IRS tax problems or back taxes whose income does not exceed 250 percent of the Federal Poverty Guidelines (as published annually by the Department of Health and Human Services (HHS)). Family Size Monthly Income Annual Income 1 $2,432 $29,175 2 $3,277 39,325 3 $4,123 49,475 4 $4,969 59,625 5 $5,815 69,775 6 $6,660 79,925 7 $7,506 90,075 8 $8, ,225 *For families with more than 8 members, add $10,150 per year (or $846 per month) for each additional family member.

14 Volunteer / Pro Bono Time Reporting Per OMB A-110, LITCs are required to track the amount of time volunteers spend working on LITC activities. Use this form to document the amount of time volunteers or pro bono members use to resolve a client s issue(s). Volunteer s Name Activity Date Case ID (if applicable) Activities and Time Reporting (reported in hours) Consult with client Represent before the IRS (meeting, phone call, etc.) Represent in Court Court Filing Prepare IRS Appeal Research Translation Outreach Clerical assistance Return Prep Intake Education Ex. 3/14/ BA TOTALS Form F (4-2010) Catalog Number 54952J Department of the Treasury-Internal Revenue Service

15 Maryland Volunteer Lawyers Service --- LITC Tax Case Update Form MVLS is required to furnish to its grantors and the Court of Appeals information about closed pro bono cases referred to attorneys in private practice. Your completion of this form, including the approximate number of hours spent and the result achieved, will help us comply with grant requirements and will ensure that you receive recognition for the services you performed. Attorney Name: Client Name: Total Attorney Hours: Date: MVLS Case Number: Total Dollar Value: Would you like us to feature this case in an MVLS newsletter or annual report? Yes No Are you admitted to practice in the US Tax Court? Yes No Did you handle a State tax matter for this client? Yes No Are you ready for another pro bono tax dispute referral? Yes Not yet Address: Is the case closed? Yes No Would this be a good case to feature in our newsletter or annual report? Yes No If your case is closed, what was the reason for the closure (please check one): Advice/Brief service (30 min or less) Limited Services (1 hr or more) with no resolution Tax issue resolved in client s favor Tax issue resolved, but not in client s favor Change in client eligibility status Other (explain below Taxpayer brought into filing compliance Taxpayer brought into collection compliance Number of tax returns prepared: Decrease in Corrected Liabilities, Penalties & Interest: $ Money refunded to the client from the IRS: $ Amount of accepted Offer-in-Compromise: $ Regardless of status of case, please provide information relating to your client: ESL Client Interpreter/Translator required Joint representation of taxpayers Taxpayer Advocate Svc (TAS) assistance was requested. >1 tax year involved Amt in Controversy is >$50K per tax period Matters worked in >1 IRS function or US Court I petitioned U.S. Tax Court on client s behalf. Client petitioned U.S. Tax Court prior to commencement of my representation.

16 Regardless of status of case, please provide information relating to this case: Exams Amended Return Audit Reconsideration Automated Substitute for Return (ASFR) Automated Underreporter (AUR) Correspondence Exam Office or Field Exam Appeals Issues Collection Appeals Process (CAP) Collection Due Process (CDP) Exam Appeals Offer-in-Compromise Appeals Other Appeals Penalty Abatement Appeals Collection Issues Automated Collection System (ACS) Bankruptcy Currently Not Collectible (CNC) Field Collection (RO) Installment Agreement (IA) Levy, incl. Federal Payment Levy Program Lien / Lien Unit Offer in Compromise (OIC) Payment Credit Issues Child & Dependent Care Credit Child Tax Credit/Add l Child Tax Credit Earned Income Tax Credit Education Credits First-Time Homebuyer Credit Other Credits Deduction Issues Alimony Business Expenses (Sched. C) Casualty & Theft Losses Charitable Contributions Education Expenses Home Mortgage Interest IRA Deduction Medical & Dental Expenses Moving Expenses Other Interest Expenses Other Itemized Deductions State and Local Taxes Unreimbursed Employee Business Expense Income Issues Alimony Business Income (Sched. C) Cancellation of Debt Capital Gain or Loss (Sched. C) Farming Income (Sched. F) Gambling Winnings Interest / Dividends (Sched. B) IRA / Pension Other Rental, Royalty, Partnership, S Corp (Sched. E) Settlement Proceeds Social Security Benefits Unemployment Wages Litigation Other Federal Courts U.S. Tax Court Please describe any other selections and write comments below. Miscellaneous Backup Withholding ID Protection Specialized Unit (IPSU) Innocent Spouse ITIN Unit SS-8 Unit (worker status) Trust Fund Recovery Penalty Penalty Issues Add l Tax on Distributions from Qualified Retirement Plans Other Civil Penalties Trust Fund Recovery Penalty Penalty Abatement Status Issues Employment-Related ID Theft Exemptions Filing Status Injured Spouse Innocent Spouse ITIN Nonfiler Return-Related ID Theft SSN / TIN Worker Classification Tax / Refund / Return / SOL Issues Assessment Statute of Limitations Collections Statute of Limitations Estimated Tax Payments Refund Claim Refund Statute of Limitations Return Preparer Fraud Self-Employment Tax Tax Return Preparation Tax Return Processing Withholdings Please return this form to: Cheri Wendt-Taczak Maryland Volunteer Lawyers Service 201 North Charles Street Suite 1400 Baltimore, MD Tel: (443) Fax: (443) cwendttaczak@mvlslaw.org