Inmate Tax Assistance Project

For over 12 months, the Tax Section and the Center for Taxpayer Rights (CTR) have partnered on the Inmate Tax Assistance Project. Through this pro bono initiative, attorneys assist currently and formerly incarcerated individuals with tax issues. The initial focus of the project has been on resolving inmates’ claims for stimulus payments. Inmate tax assistance requests exceed the resources currently available to low income taxpayer clinics (LITCs). The deadline for eligible inmates to claim 2021 stimulus payments will expire in late April 2025.

On October 23, 2024, we held a training webinar. In this training, practitioners shared lessons learned and best practices, along with practical guidance about how to get involved alone or with a group of colleagues. Volunteers will have direct IRS and client contact.

Inmate Tax Assistance Project Part 2: Working Through Challenges Training - Slides and Documents 

The training discusses strategies for law firms and other attorneys interested in participating in the Inmate Tax Assistance Project as a group. This is the second training for volunteers involved with the Inmate Tax Assistance Project and helps current and potential volunteers work through challenges commonly faced in the course of representing inmates. View the training here.

• Slides: Inmate Tax Assistance Project Part 2: Working Through Challenges

• Sample Letter Reporting Unemployment Compensation Fraud

• Inmate Stimulus Related Tax Controversy Issues: Steps

• FOIA Request Language for BFS

Inmate Tax Assistance Project Training: Part I: Stimulus Related Issues

The first training for this project was held in October 2023. Find more information below.

*Please note: attendees who do not work fulltime at an LITC will be expected to take on a pro bono case through the inmate tax assistance project in exchange for free CLE.

• Individual tax professionals can register through CTR’s LITC Connect program to be matched with inmate assistance cases; or
• Groups of colleagues can request they be matched with an LITC to take on a series of inmate assistance cases as a group.
• Experience providing pro bono assistance is not required, but volunteers should have a tax law background and be licensed to practice and in good standing.
• Volunteers must either attend this training (or the prior one) or affirm you have viewed the recording.

Experience, Training, Resources

Experience with tax pro bono matters is not required but volunteers should have a tax law background and be licensed to practice law and in good standing with a state bar. Admission to practice before the Tax Court may be helpful in some cases.

A mandatory training titled, Inmate Tax Assistance Project Training: Part I: Stimulus Related Issues, was held on October 24, 2023.

Templates

• Sample Client Intake Questionnaire
• Sample Third Party Authorization - English
• Sample New Intake Cover Letter
• Sample Tax Return Filing Questionnaire
• Sample Inmate Client Representation Agreement
• Virginia Employment Commission Letter re: Unemployment Fraud

Volunteer

Center for Taxpayer Rights Project: Low Income Taxpayer Clinics (LITC)

Time Commitment

We estimate that the initial tranche of stimulus claims cases will require less than 10 hours total per case.

Registration

Whether you are interested in the immediate stimulus assistance initiative or other representation efforts, please register as a volunteer through LITC Connect.

• New users should create a profile and be sure to check ‘Other > Inmate Tax Assistance Project’ as a controversy.
• Existing users can edit their profile to add “Inmate Tax Assistance Project” as a controversy by logging in and selecting “Edit Profile.” 

LITCs interested in submitting cases to be assigned to a volunteer through the project should also register through LITC Connect and check the boxes referenced above. 

Matching Process and Timeline

Once an LITC submits an assistance request, LITC Connect’s algorithm identifies potential volunteers.  The Center’s Volunteer Coordinator, Dulce Mascorro, will then contact potential volunteers to discuss the possibility of their accepting a referral and representation.   Dulce will also confirm the volunteer is in good standing with the appropriate licensing agencies. 

Questions

Feel free to reach out to Dulce at [email protected] or Michelle Aguirre from the ABA Tax Section at [email protected]