Pro Bono with the IRS VITA Program From a Practicing, Non-Tax Attorney Perspective

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Everett Cunningham
10 years ago
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1 Pro Bono with the IRS VITA Program From a Practicing, Non-Tax Attorney Perspective Nicholas Janiga Dow Lohnes PLLC My perspective I work at a national law firm 130 attorneys I m not a tax attorney Five years with VITA I ve worked both as a preparer and site manager Why participate in pro bono? 1

national law firm 130 attorneys I m not a tax attorney Five years with

2 Why participate in pro bono? ABA MODEL RULE 6.1 VOLUNTARY PRO BONO PUBLICO SERVICE Every lawyer has a professional responsibility to provide legal services to those unable to pay. A lawyer should aspire to render at least (50) hours of pro bono publico legal services per year. Why participate in pro bono? State-by by-state pro bono service rules: /probono/stateethicsrules.html State annual goals range from none to 80 hours Why participate in pro bono? The Pro Bono Institute's Law Firm Pro Bono Challenge A global aspirational pro bono standard The Challenge articulates a single, unitary standard for one key segment of the legal profession - the world's largest law firms. (Firms with 50 or more lawyers) 2

org/legalservices /probono/stateethicsrules.html State annual goals range from none to 80 hours Why participate in pro bono?

3 Why participate in pro bono? Law Firm Pro Bono Challenge target 3% or 5% of total firm billable hours Percentage goal ties pro bono to firm productivity and profitability Institutional commitment, rather than an individual lawyer commitment Recognizes that policies and practices of larger law firms are key to ability and willingness of firm lawyers to undertake pro bono work Why participate in pro bono? Why VITA? Structure/Organization Formal IRS sponsored program Site/Partner/Participant Requirements Training Suitable for all levels of tax expertise Support Structure Site Staff Other Volunteers IRS Hotline Consistency 3

commitment, rather than an individual lawyer commitment Recognizes that policies and practices of larger law firms are key to ability and willingness of

4 Why VITA? Opportunities for personal growth and development Advancement within VITA program Feeder for other pro bono options Client counseling experience Comfort with math Forced attention to detail Tax knowledge Impress family and friends Why VITA? Time commitment Regular Variable options Seasonal Nearly Instant Gratification See client faces (tears of pain or joy) in about an hour Why VITA? What lawyers bring to VITA Critical thinking Critical reading and interpretation of regulatory documents Client relations Logical and Organized Approach Problem Solving Skills Creativity 4

Comfort with math Forced attention to detail Tax knowledge Impress family and friends Time commitment Regular Variable options Seasonal Nearly

5 Why VITA? Liability Protection Federal Volunteer Protection Act of 1997 Protection from liability for harm caused by an act or omission if the volunteer was acting within the scope of the volunteer s responsibilities State Volunteer Protection Act supersedes if stronger language Not forming attorney-client relationship Minimal Potential for Conflicts Structure allows volunteer to remove themselves from situation in unlikely event conflict arises In the trenches - volunteer Training In-person / online Tax law Taxwise software Site process Client intake process Data entry Review/problem solving Quality Control Wrap-up In the trenches site manager Problem solving Answering questions Administrative issues People Computers IRS Policies Cheerleader Lifeguard 5

responsibilities State Volunteer Protection Act supersedes if stronger language Not forming attorney-client relationship Minimal Potential for Conflicts Structure allows volunteer to remove

6 In the trenches working attorney Training and preparation Weekly site commitment Set aside specific time dedicated to VITA Emergencies may happen Planned absences may be necessary Can be an energy drain Has been rewarding Community contact Development of tax knowledge and communication skills Ability to touch the lives of many individuals and families in a short period of time Law Firm Support Law Firm Support Can be a barrier or booster My firm s approach Approved pro bono program through pro bono committee Non-billable number for time tracking Credit toward bonus Alternate: credit toward requirements 6

Ability to touch the lives of many individuals and families in a short period of time Law Firm Support Law Firm Support Can be a barrier or booster My

7 Law Firm Support Advantages of VITA for firms Federal oversight of local programs Adaptable to varied experience and knowledge levels of participants Non-firm training Non-firm supervision Skill development Condensed timeframe Minimal/no conflict potential Minimal/no malpractice potential Minimal/no firm resource commitment Positive Press Opportunities Frustrations Angry, confused, frustrated taxpayers Mean and thankless taxpayers 1040X amendments for missing W-2 W forms Missing volunteers Site disorganization Correcting mistakes of other volunteers Computer problems Tax law Redeeming Moments Woman whose house burned down Couple who earned $1000 with the savers tax credit Single mother who saved $350 in tax preparation fees Man with 6 years of back taxes Foster mother and amended returns Friendly faces of repeat clients 7

frustrated taxpayers Mean and thankless taxpayers 1040X amendments for missing W-2 W forms Missing volunteers Site disorganization Correcting mistakes of other volunteers Computer problems Tax law

8 Bibliography Law and lawyer cartoons: ABA Model Rule 6.1: /probono/rule61.html ABA State-by by-state Rules: /probono/stateethicsrules.html Bibliography Pro Bono Institute Law Firm Challenge: Making the business case for Pro Bono: nesscase.pdf Bibliography More on EITC: Paid Tax Preparers, Used Car Dealers, Refund Anticipation Loans, and the Earned Income Tax Credit: The Need to Regulate Tax Return Preparers and Provide More Free Alternatives. University of Missouri-Kansas City Law Review Case W. Res. L. Rev. 351 Transactional community-based pro bono: Promoting Economic Justice Through Transactional Community-Centered Centered Lawyering. Saint Louis University Public Law Review St. Louis U. Pub. L. Rev. 3 8

pdf Bibliography More on EITC: Paid Tax Preparers, Used Car Dealers, Refund Anticipation Loans, and the Earned Income Tax Credit: The Need to Regulate Tax Return Preparers and Provide More Free

9 Contact Information Nicholas Janiga Dow Lohnes PLLC 1200 New Hampshire Ave NW Ste 800 Washington, DC

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