Local Veterans Receive Important Tax Information
In continuing with its extensive outreach activities to the community, the Federal Tax Clinic offered a presentation to veterans at Veterans Village of San Diego on March 23, 2012. USD Tax Clinic Law Clerk, Mauro Colabianchi and Legal Intern, Alan Lindeke facilitated the presentation, which included an overview of the IRS audit and appeals process, the Earned Income Tax Credit and IRS collections, in addition to the services provided by the Legal Clinics.
Federal Tax Clinic Law Clerk, Mauro Colabianchi (left) and Legal Intern , Alan Lindeke.
“In this particular group, the attendees had a lot of questions about obtaining W-2 information from the IRS and about filing back tax returns,” comments Colabianchi. As the Federal Tax Clinic’s Law Clerk, Colabianchi attends every presentation, providing support to the Legal Interns and sometimes presenting with them. In addition to assisting the interns with their presentation, he also has the opportunity to interact with the attendees as well. “It’s very rewarding to be able to answer someone’s questions about the IRS because we can help demystify the whole tax procedure for them,” he adds.
Veterans Village of San Diego (VVSD) extends assistance to needy and homeless veterans of all wars and eras and their families by providing housing, food, clothing, substance abuse recovery and mental health counseling, job training and job search assistance. With five locations throughout San Diego County, VVSD is the only program of its kind in the United States. Each year VVSD provides services to more than 2,000 military veterans, men and women, who have served and sacrificed for our country. VVSD provides a Continuum of Care with a full range of comprehensive and innovative services for military veterans for prevention, intervention, treatment and aftercare. VVSD is a long-standing community partner of the Legal Clinics. The Clinics also participate in the annual Stand Down event, to be held on July 13 – 15 this year.
Clinics’ Interns Attend Annual Women’s Resource Fair
USD’s Legal Clinics has been a faithful participant in the Women’s Resource Fair for many years, and on March 17, 2012 three Legal Interns, Michael Kalish, Monica Isabel Cendejas and Charles Ronan, as well as Clinics Outreach Coordinator, Patty O’Deane, participated in the 23rd annual fair. The event is organized by the San Diego Volunteer Lawyer Program and brings together social service providers, including free legal advice and medical services, to assist under-served women living throughout San Diego County.
Legal Interns Michael Kalish, Monica Isabel Cendejas and Charles Ronan.
The Women’s Resource Fair provides free childcare for the day and free transportation to and from the Civic Center, giving many women access to services they might not otherwise be able to receive. Additionally they learn about available services, receive answers to their questions and connect with local community resources and assistance programs. “The majority of people who stopped by had questions about family and domestic abuse issues,” comments Legal Intern Michael Kalish. “Unfortunately, I could not refer any of the people to our clinics because we don’t handle those types of cases, but I enjoyed being able to give them general information and refer them to another legal resource.”
During the event itself, the fair provided free services to San Diego County women and children who are low income, homeless, recovering and/or victims of abuse. Some of the services provided were medical care, confidential legal consultations regarding issues in the realms of family-law, public benefits, immigration, housing, and consumer protection, as well as financial assistance, job application advice, self-defense, personal care seminars, education and employment counseling, spiritual counseling and shelter referrals.
Legal Intern Charles Ronan providing information to an attendee.
And even though it rained that Saturday, the event was still a success with 483 women and 126 children in attendance. The USD Legal Clinics’ booth provided information about the free legal services that are offered through its various clinics. Approximately 213 women visited the Legal Clinics’ booth. “After volunteering, I realized the importance of our clinics and other free legal resources because of how difficult it can be for people to find proper legal advice,” reflects Kalish. “My favorite moment was being able to see some sort of relief in the women’s faces after receiving some guidan
Entrepreneurship Clinic Assists Low-Income Women in Business
On March 16, 2012, just a few streets away from USD, two Entrepreneurship Clinic Legal Interns, Kathryn Farquhar and Lisa O’Boyle, presented to members of the Foundation for Women. The presentation was also staffed by Outreach Coordinator Patty O’Deane, who worked with the foundation to organize the presentation.
“We prepared a presentation on the requirements of starting a small business in San Diego,” describes Legal Intern, Kathryn Farquhar. “The presentation focused on retail businesses, and we discussed various state and local licensing and permit requirements as well as federal and state tax registration requirements.” Participants included women who receive assistance from the Foundation for Women, a local nonprofit that supports and encourages impoverished women, both globally and locally, by funding and creating micro-credit programs.
The majority of the audience attended the presentation to learn more about trademark and copyright research and registration, and one participant in particular was interested in learning more about starting a non-profit. “We received several questions regarding intellectual property issues such as trademark and copyright,” states Farquhar. “Attendees were also interested in the liability implications of the different types of business entities.”
The Foundation for Women currently operates micro-credit programs in two regions: the FFW USA Microcredit Program, with a pilot program in San Diego, and FFW Liberia in Africa. The Foundation provides women with the funds and proper tools to create successful business endeavors. As a result, these women are able to support their families and help their local communities to grow. “The group meeting we attended at the Linda Vista Library was full of very vibrant, funny, and motivated women who were a pleasure to talk to. They made us feel like they really appreciated our presentation,” notes Farquhar. “I was surprised to learn how diverse the Linda Vista community is and how many languages are spoken there. It was also very interesting to hear about all of the creative business ideas the women had.”
In the past the foundation has created and funded micro-credit programs in a number of countries including India, Zambia, and Niger. The goal of every Foundation for Women micro-loan is to enable the participants to build businesses and provide a way for them to support their families. The Foundation for Women’s micro-credit program has helped more than 300,000 women work their way out of poverty.
“The meeting director told us that she was really happy to see USD students getting involved with the Linda Vista community,” comments Farquhar. “As a Catholic university, we are always encouraged to participate in community service. Law school can be very stressful and consuming, but it is so important for us to remember to get involved outside of school. I felt like this experience was a very tangible way in which I could put my knowledge and skills to use.”
Legal Intern Receives Unique Appellate Court Opportunity
Two weeks ago, on April 13th, one of USD’s Appellate Clinic Legal Interns, Alexander Davis, had the exciting and unique opportunity of presenting an oral argument for a panel of judges in the Ninth Circuit Court of Appeals. “Presenting before the Ninth Circuit is an experience many attorneys will never have in their careers, and for one of USD’s Legal Interns to have it as a student, makes the occurrence that much more momentous,” states Appellate Clinic Director, Professor Michael Devitt. “On top of it, he did a fantastic job.”
Legal Intern, Alex Davis, after presenting at the Ninth Circuit.
Davis was selected from a team of students to present the oral argument in a civil case that arose from a related criminal case. The client was arrested in 1994 for the distribution of drugs, and was convicted and sentenced to 40 years in federal prison. At the time of the arrest, his personal property was seized from his person and car including his wallet and wristwatch, among other items. Years later, when he attempted to recover his property, he learned that some of it had either been lost or destroyed. He proceeded to sue the federal government for the monetary value of his property, but was denied under the rule of sovereign immunity. His case was then referred from the Ninth Circuit pro bono panel to the Legal Clinics for the appeal process.
USD’s Appellate Clinic provides the opportunity for teams of students to litigate an appeal from start to finish before the Ninth Circuit. During the fall semester, students research and write an opening brief and in the spring semester they write a reply brief and participate in oral argument. “This clinic was created several years ago as an opportunity for our students and as an outreach to the public,” comments Professor Devitt. “We are actually doing a huge service to the court system taking on these pro bono cases in addition to helping the public.” The Appellate Clinic is open only to third and fourth year law students and includes periodic classroom sessions on appellate procedure and written and oral advocacy as well as guest speakers such as judges and local practicing attorneys.
“In this particular case, the Ninth Circuit was asked to decide an issue of first impression – that is, an issue it had never decided before,” explains Appellate Clinic Professor Candace Carroll. “The issue was whether a prisoner who has brought a motion under Federal Rule of Criminal Procedure 41(g) for return of property taken from him when he was arrested is entitled to damages if the government has lost or destroyed his property, or whether his damage claim is barred by the doctrine of sovereign immunity.”
Legal Interns Alexander Davis, Dalia Astalos and Miriam Shoval were assigned the case under the supervision of Professors Devitt and Carroll. “The argument we made was that the district judge made an error,” states Davis. “We argued that sovereign immunity did not, in fact, bar the claim.” The opening brief was filed in November of 2011, the government filed its response in late December, and the Appellate Clinic filed its reply in February of 2012. A resolution was not made through this process, and so the case was scheduled to go to court on April 13th.
Appellate Clinic Legal Interns and professors. From left to right Natasha Wu, Jamie Maher, Miriam Shoval, Ryann Sweeney, Alex Davis, Dalia Astalos, Adjunct Professor Candace Carroll, Jessica Sudweeks and Professor Michael Devitt.
Astalos and Shoval researched and assisted in the preparation of the briefs and helped prepare Davis for the oral argument. Davis presented in front of a three judge panel under the supervision of Professors Devitt and Carroll. Representing the plaintiff, Davis presented his argument first, which was followed by the government’s (representing the Defense) rebuttal, after which Davis had a brief opportunity to reply.
“The three judges I presented in front of would definitely be considered a ‘hot’ panel, meaning that they asked a lot of questions,” reflects Davis. “I would say within seven seconds of speaking, I was already being asked questions, which is part of what’s unique about oral argument at the appellate level. By the time oral argument occurs, the judges have received extensive briefing by both parties and their clerks, so the judges are already well prepared with the questions they want resolved before making a ruling.”
“Alex was a poised, confident and terrific advocate by the time he was in front of the Ninth Circuit,” comments Professor Candace Carroll. “At the end of his argument, the presiding judge commended Alex for the high quality of his argument.” The Clinic is still awaiting a response from the Ninth Circuit, which could occur any time within the next three months.
“I really enjoyed arguing the case,” continues Davis. “In my second year of law school, I worked for the Public Defenders Office through the Criminal Clinic, so I appeared in court a lot to argue various motions. The thing that was very different from my second year experience is that this time around I was in federal court as opposed to state court, which is on an entirely different level. The vast majority of lawyers who are in the first few years of their career will never have argued a case in the Ninth Circuit. So for me to be able to do that while still in school is a huge plus point on my resume.”
Richard H. Chambers U.S. Court of Appeals Building - Ninth Circuit.
Professors Devitt and Carroll also underscore the unique opportunity the USD Legal Clinics provides to students. “Students are handling a case in the real world – there’s nothing ‘mock’ about it,” states Devitt. “The opportunities the Legal Clinics provide are unlike anything I had available when I was in law school. I’m so grateful for the university’s commitment to the clinics as well as that of the Ninth Circuit. We’re not just a law school but a part of the community, and it’s clear we are dedicated to that.”
Carroll continues, adding, “Through experiences like this, students learn a lot about the realities of the law. They learn what arguments an attorney can and can’t make, how some things are unfair and one can’t do anything about them, how to paper over the weak parts of the case and emphasize the case’s strengths, and that court deadlines cannot be missed.”
For Davis the experience is one he won’t soon forget. He now realizes even more how his legal education at USD sets him apart from students and graduates of other law schools. “I’ve noticed in talking with my peers at other law schools that some are getting a purely academic education or are in programs that are focused on turning out students that can pass the bar but don’t know how to litigate a case,” reflects Davis. “I know from my work with other law clerks that I have consistently had more experience than those colleagues and many of them have come from top ten schools. I think USD is really distinguishing itself by showing that the students that take advantage of the clinics will, in general, gain more practical experience and as a result be better attorneys than their peers.”
Immigration Clinic Participates in New Collaborative Efforts
Our Legal Clinics’ Interns showed great enthusiasm and initiative when contacted recently by the San Diego Naturalization Coalition to participate in a citizenship workshop scheduled for February 25, 2012. The Coalition consists of a group of six San Diego nonprofits that have joined together to increase the rate of naturalization for permanent residents by providing free legal assistance. Legal Interns from USD’s Immigration Clinic responded quickly to the request, and coordinated their participation in the event that was held at San Diego City College from 9 am to 4 pm.
Legal Interns Jennifer Avina and Trevor Marsh attended a three hour training to prepare for the first workshop, which is one of four that will be held throughout the year. At the workshop, potential applicants are screened for eligibility to naturalize before meeting with law students from universities around the county, including USD’s Immigration Clinic.
One of the members of the coalition.
The majority of the time spent with applicants included assisting them in completing the N-400 form, a ten page document that is at the heart of applying for Naturalization in the United States. “I was able to assist one applicant at this workshop,” comments Jennifer Avina, noting that she spent the rest of her time helping a considerable number of attendees who needed interpretation assistance. “Many of the questions on the application were complicated and confusing for the participants; however, I was also able to help several other law students with questions because of the immigration law experience I’ve obtained at USD’s Immigration Clinic,” she adds. “I don’t know exactly how many people we helped that day, but I do know that a bus came to San Diego from Escondido and that bus alone brought about 50 potential applicants to the workshop.”
Another member of the collaborative.
This workshop was the first of its kind sponsored by the San Diego Naturalization Coalition, using a new format to increase the number of applicants that can be assisted through this type of legal assistance. “I’m happy to be part of this new endeavor and look forward to helping the Coalition improve future workshops,” states Avina. “With this type of free legal assistance combined with San Diego’s large immigrant population, hopefully we can become a model for the rest of the country.”
Veterans Receive Tax Information at Second Chance Program
Tax-time can be a difficult time of year for just about everyone and, in particular, our veterans often have questions and/or complex situations regarding their income and benefits as it relates to filing their taxes. USD’s Legal Clinics has increased its outreach to our service members and veterans, including a recent Federal Tax Clinic Overview presentation offered at the Second Chance Program on Wednesday, February 29th, 2012. Federal Tax Law Clerk Mauro Colabianchi spoke to approximately thirteen veterans at the program’s offices in the Encanto neighborhood of San Diego.
The Federal Tax Clinic’s PowerPoint presentation provides important information regarding audits, appeals, the Earned Income Tax Credit (EITC) and Offers in Compromise (OIC). There is also ample time for questions and answers, which participants found particularly helpful.
The majority of the participants attended to learn more about the EITC; however, many also attended simply to gather additional information about the federal income tax process. As this presentation was part of a larger veterans’ meeting, attendees also asked more specific questions such as how one should proceed without a W-2 Form from an employer. For cases that require more in-depth assistance, participants also hear about the services offered by the Legal Clinics and how to contact us to schedule an appointment.
The Second Chance Program is a longstanding partner of the USD Legal Clinics. A number of our clinics present throughout the year to their participants. Second Chance is dedicated to creating opportunities for self-sufficiency by providing job readiness training, employment placement, and affordable housing, life skills for homeless and unemployed men, women and youth.
Federal Tax Clinic Presents to Military Attorneys
The America Bar Association’s (ABA) Section of Taxation recently sponsored a “Tax 101 Brown Bag Lunch” at the Naval Base in San Diego to assist military attorneys in better representing their clients in disputes with the IRS. Legal Intern, Alex Zyman and Law Clerk, Mauro Colabianchi, represented our Federal Tax Clinic at the February 16 event, providing insights and sharing educational information.
Sean Norton, a tax attorney and public service fellow for the ABA Section of Taxation, spoke on how to begin the process of representing a client before the IRS. After Norton’s presentation, USD Legal Intern, Alex Zyman and Law Clerk, Mauro Colabianchi presented a PowerPoint explaining the free legal services offered by the USD Federal Tax Clinic. “We presented on the type of help the Clinic can offer its clients,” commented Zyman. “Most clients come into the Clinic’s office after they have received a deficiency notice from the IRS. The three most typical actions in response that we take are arranging for the client to be included on ‘Currently Not Collectible’ status, negotiating a payment plan, or making an Offer In Compromise. We explained how those three options work and how each might affect the client’s interests.”
Law Clerk Mauro Colabianchi presenting.
The seminar focused on tax basics, including tax issues specific to the military. Of particular emphasis was understanding how to help military clients seeking tax assistance and providing information about resources available in the community. “It was particularly rewarding to help the Navy Jag officers gain confidence in their ability to handle taxpayer issues,” described Zyman. “Most of the attendees asked about the likelihood of success of the three options we described and asked where to find the resources to implement these three options. We were able to share our experience in a meaningful way.”
Law Clerk Mauro Colabianchi, Professor Francine Lipman, LT Joey Ann Lonjers, and Legal Intern Alex Zyman.
USD’s Legal Clinics provides numerous presentations throughout the year on a variety of topics, and the Federal Tax Clinic presentations are particularly important during this time of year as individuals are preparing their tax returns. These outreach services offered by the Federal Tax Clinic are partially funded by the IRS’s grant for the Low Income Taxpayer Program. The Clinic often provides presentations to other attorneys and professionals, in addition to the broader low income community. “Listening to other tax professionals speak on a similar topic was one of my favorite parts about participating in this presentation,” commented Zyman. “Hearing another attorney’s perspective and insight into the low-income taxpayer issues was very interesting.”
Federal Tax Clinic Receives $85,000 Grant Award
We’re in the thick of tax season, and many of us are agonizing over the April 15th deadline. Those with more complicated tax situations are also scrambling to find additional support and assistance. And while a lot of San Diegans are writing checks to the IRS, the Legal Clinics is in a lucky position to be receiving money from the Department of the Treasury!
Believe it or not, the IRS says that they actually want to be more user-friendly, and here’s where USD’s Legal Clinics step in. One of the Legal Clinics’ most significant grants comes from the Internal Revenue Service, which funds our Low Income Taxpayer Clinic (LITC) Program. Through the services and outreach provided by the LITC, we actually help the federal government save money by providing professional assistance to taxpayers to resolve their tax issues.
Clinics' intern describing our services to a homeless veteran at the 2011 Stand Down event.
Since the LITC’s inception in 1998, the Legal Clinics has received a total of $1.2 million in grant funding, which allows us to educate the public about tax laws, assist clients who have valid tax disputes with the IRS and reach out to under-served individuals who speak English as a second language.
The LITC reaches the public through the Federal Tax Clinic‘s direct services as well as its outreach activities to the community. Student interns apply through a very competitive process and criteria includes a high grade on the Tax 1 class as well as a sincere interest in this complex legal area. Student interns learn many of the intricacies of federal tax law in practice, while offering quality legal assistance to low-income clients who meet the criteria of family income at or below 250 percent of the federal poverty level. It also provides a critical community service by offering legal education to residents of San Diego County through its outreach activities.
Recent Federal Tax Clinic Presentation at Bayside Community Center.
We are pleased to announce that the Legal Clinics received funding again this year in the form of an $85,000 award to support the direct tax controversy assistance provided by the Federal Tax Clinic. In calendar year 2011, the Federal Tax Clinic assessed and referred 260 potential clients and represented 116 individuals with their federal tax controversy cases. One taxpayer came to the program faced with a large tax bill and the knowledge that a family member had committed fraud. She received a notice that she owed approximately $2,200 in taxes for 2007 for unreported interest income from bonds. The problem? She had never cashed the bonds nor received the interest. She discovered that the bond had been fraudulently cashed in her name by a relative. With the help of the LITC, she filed a petition in Tax Court stating that she never received the interest income and the USD LITC was able to talk to the IRS attorney. Her case was settled for a zero balance.
In addition to this type of direct assistance, the grant funds also support the work of Outreach Coordinator, Patty O’Deane, in facilitating numerous informational workshops though out the year which are staffed by the Clinics’ Legal Interns and Law Clerks. The outreach programs cover topics including the Earned Income Tax Credit (EITC), Filing Requirements, Dependency Exemptions and Offers in Compromise. Patty also focuses on creating new partnerships with organizations and school sites, bringing the information directly into the neediest neighborhoods. For example, over the next month her outreach activities will take her to the Second Chance Program, the San Diego Public Library, the San Diego Women’s Resource Fair and the Linda Vista Multicultural Fair. As a result, she has become a source of information not only for individuals, but for entire organizations striving to provide a full array of services for their clients.
Legal Clinics' booth at the 2011 MAAC Headstart Conference.
Our blog covers the various events attended by Patty and the Clinics’ Legal Interns and Law Clerks in our “Community Outreach Events” and “Community Presentations” sections. Also stay tuned for more LITC Federal Tax Clinic success stories – a quick and easy way to stay informed is to subscribe to our blog!
Federal Tax Clinic Presents to Residents in South Bay
USD’s Federal Tax Clinic continued to provide tax information to San Diego County residents, extending to the South Bay on February 14, 2012 at the Chula Vista Community Collaborative. Legal Clinics Interns Debbie Chou and Chris Joh presented under the supervision of Law Clerk Mauro Colabianchi and Outreach Coordinator Patty O’Deane.
Intern Debbie Chou presented on the offer in compromise program offered by the IRS. “Under this program, taxpayers can settle their tax debt to the IRS for less than the amount owed,” she described. “When we meet with low-income taxpayers at the Clinics, which often happens after a presentation like this, we guide them through the requirements and the application process, educating taxpayers about how and why the IRS will accept the offer.”
Each year the Federal Tax Clinic, funded in part by the IRS, makes numerous community presentations to help educate low-income individuals about topics such as audits, the appeal process and programs such as offers in compromise, in addition to the services offered by the Legal Clinics. “I enjoyed getting the word out about the offer in compromise program as well as the tax controversy services offered by the USD Federal Tax Clinic,” commented Chou. “I also learned that general fear and confusion surrounding the IRS still exists.”
The Chula Vista Community Collaborative (CCVC) is just one of many partner organizations the Clinics collaborates with to provide information to the community regarding topics relating to the law. The CCVC seeks to act as a platform from which to launch effective new initiatives to improve quality of life and is the umbrella for a variety of programs and committees. The most notable infrastructure of the CVCC is the network of Family Resource Centers that have been created and sustained by collective effort.
“Attending the CVCC gives the USD Legal Clinics the opportunity to broadcast information about our services to the Chula Vista community,” noted Outreach Coordinator, Patty O’Deane. “It also gives me the opportunity to network and efficiently coordinate activities with other agencies and to hear about what’s going on in the community.”
Clinics Kick-Off 2012 Outreach Events at Jewish Family Service
USD’s Legal Clinics quickly initiated its outreach activities in 2012 by attending Jewish Family Service’s annual Resource Fair on Wednesday, January 25, 2012. The fair was held in the Social Hall at the Congregation Beth Israel in University City from 5:30 p.m. – 7:00 p.m. Legal Intern David Fukami and Outreach Coordinator Patty O’Deane represented the clinics at its booth.
“Because this event was sponsored by the Mental Health Committee of Jewish Family Service of San Diego, we shared the floor with many other great organizations committed to providing services for those whose lives have been affected due to various mental health issues,” commented David Fukami regarding the Clinics’ presence at the event. “I loved to see that there were so many people who were dedicated to this support infrastructure, and how earnestly they believed in their work. It was a really nice feeling to be a part of that.”
The Mental Health Committee of Jewish Family Service of San Diego sponsors this annual resource fair to assist its clients and the community in understanding the services that are available for San Diego residents with mental health needs. This year’s theme was “Strategies and Resources for Families Coping with Mental Illness” and of the over one-hundred attendees, approximately seventy-five visited the USD Legal Clinics booth.
Jewish Family Service (JFS) was founded in 1918 by a consortium of women’s clubs who sought to address the myriad of human service needs of the time. Today, JFS has grown into one of San Diego’s premier human care service organizations serving more than 35,000 people annually with twelve locations throughout San Diego County and three in the Coachella Valley.
The Patient Advocacy Program is one of JFS’ numerous programs and provides provides advocacy to anyone who is receiving inpatient or residential mental health services in San Diego County. Mike Phillips, Director and Supervising Attorney, is a USD Law School alumni and was recently highlighted in a Legal Clinics “Where Are They Now?” blog article.
“This outreach event was different for me because it was specifically geared towards mental health services. I thought this was fantastic because I got to meet many of the other organizations’ members and several of them said they regularly had clients who might benefit from our help,” noted Fukami. “It was the best possible scenario for directed advertising, for all of us. And, although I swear I don’t go to these things for the free food, the snack table looked like a Sunday brunch buffet. I had one of everything.”