Ted Afield, associate dean for Experiential Education and director of the Philip C. Cook Low-Income Taxpayer Clinic, has secured additional grant funding, doubling the size of its federal grant dollars for 2023.
Traditionally, the tax clinic’s funding is capped at $100,000 per year. But, in 2023, the Taxpayer Advocate Service (TAS), an independent organization within the IRS, was able to make a total of $200,000 available to tax clinics that demonstrated an ability to match funding and held a track record of client success.
Afield’s work with the clinic, along with Assistant Clinical Professor Emily Yaun, Clinical Supervising Attorney Conner Watts and the students in the clinic, successfully demonstrated to the TAS that the clinic should be supported with the full $200,000 grant.
“I am so pleased that the IRS recognized the historically strong performance of our clinic and awarded us the full amount,” said Afield. “That recognition is a testament first and foremost to the incredible work of our students. This increased funding allows our clinic to continue its trajectory as one of the oldest and largest academic tax clinics in the country, providing effective service to clients and education to our students.”
The economic impact of this funding has saved taxpayers over $260,000 in liabilities and secured over $30,000 in additional refunds for close to 200 cases in 2023.
The clinic recently represented a single parent with a high school education who left the workforce to care for a child with significant health challenges. This client owed the IRS over $80,000 in unpaid tax liability. Complicating the matter, the client is a homeowner and the IRS often places a lien on personal property until the tax liability is paid. The client also could not satisfy the liability because they couldn’t borrow against their home equity or generate income due to being a full-time caregiver.
As a result, the clinic persuaded the IRS to accept a nominal payment, settling the full tax liability and allowing this client to obtain a fresh start.
-Written by Lauren Allred