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Summer 2003

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Envision a curriculum that integrates rigorous academic experience with a dedication to the community. Moreover, imagine one that provides an opportunity for students to gain invaluable skills that echo the commitment to the service characteristic of our University.

Welcome to the Villanova Federal Tax Clinic, where ideals of public interest manifest themselves in experiential learning. The Law School’s tax clinic, which caters to low-income community members, operates as a supreme example of the University’s devotion to academics and dedication to service.
Throughout its existence, the clinic has assisted numerous clients and remains one of the nation’s leading academic legal clinics. In 2002 alone, the clinic represented over 75 taxpayers, with outcomes resulting in more than $100,000 of adjustments to Internal Revenue Service liabilities.

Anne Bittle, resident of Glenolden, Pa., is one of the individuals who sought the aid of the clinic in 2002. She had been battling relentless illnesses and disabilities and was in danger of penalization by the IRS for prematurely cashing in her 401(K) to help pay for mounting living and medical expenses. Struggling daily with severe, life-threatening asthma, her other ailments include osteoporosis, common variable gamma globule anemia, fibroid myalgie and rheumatoid arthritis, all which have weakened her immunity. Unable to work and pay her exorbitant bills, drawing from her 401(K) appeared her only option.

In a series of rapidly unfolding events, Bittle faced accruing penalties from the IRS for the early distribution of her 401(K). While the law does grant that taxpayers who are disabled at the time of withdrawal cannot be penalized, Bittle was still confronted with a penalty of over $5,000. She was then forced to file a petition to the U.S. Tax Court in hopes of becoming excused from these fines. Despite Bittle’s own persistence with the court and efforts to explain her disabilities to the IRS, she faced months of frustrating and uncertain results. Her attempts to discuss her case with the IRS proved ineffective, as she eventually was notified of the IRS’ intent to levy her assets as payment for her tax penalty.

Shortly thereafter, Bittle became aware of the Villanova Tax Clinic through the Tax Court, who had agreed to provide information to taxpayers facing trials in the Court’s small case division. Bittle contacted the clinic and was soon assigned the representation of students Wendy Zeft and Karen Conn, who worked under the supervision of Professors Leslie M. Book, assistant professor of Law and director, Federal Tax Clinic and James Fee Sr., assistant professor of Law and co-counsel, Federal Tax Clinic.

With the assistance and tireless efforts of these individuals from the Tax Clinic, Bittle’s case was quickly settled with the IRS Appeals and District Council offices. It was only through this legal representation that Bittle was able to reconcile her case with the IRS. After Zeft and Conn sent documentation concerning the nature and length of Bittle’s disabilities to the IRS, her case was settled and her penalties revoked.

Professor Book, director of the Federal Tax Clinic, explained, “We are able to do the sort of things that taxpayers have a very difficult time doing for themselves. It is difficult for them to participate in the legal process and they are unable often times to get the re sults and benefits to which they are entitled, and that’s where the clinic and students come in.”

Acting as a part of Villanova Law School’s Clinical Program, the Federal Tax Clinic grants students the opportunity to represent real clients in real legal matters. The Tax Clinic provides post-tax return filing legal representation in the audit, controversy and collection systems. The clinic’s work deals primarily with low-income taxpayers.

Each semester, about 10 students participate in the Tax Clinic program, working approximately 120-150 hours on their cases. This clinical experience coincides with a four-credit class designed to teach the students the skills necessary to represent clients.

The program allows students to practice law under the supervision of Professor Book and his colleague Professor Fee. The Villanova Federal Tax Clinic remains the only area agency that devotes all of its resources to representing low-income taxpayers. Without Villanova these taxpayers would not receive the assistance as well as the results to which they are entitled.

Five years ago, there were only about 15 of these clinics across the country. Today there more than 120 clinics, but only about 25 are offered at graduate schools. The Villanova Federal Tax Clinic has been in existence since the early 1990s, and maintains the honor of being one of the first law school tax clinics in the country.

Villanova’s commitment to service is exemplified in this enterprise. As Professor Book explained: “This is a very expensive undertaking, it’s very resource intensive from a University’s perspective because the students are practicing and dealing with clients who require a much greater degree of supervision, so there is a much lower student-to-teacher ratio in the clinics. The University’s and the Law School’s commitment to this clinic is a demonstration that the University is serious about serving the community, and it is very consistent with our mission as a Catholic institution.”

Through this program students are exposed to the benefits of public interest work, which allows them to use their classroom experience to help others. “One of our goals is to expose and inculcate students with the notion that public interest work is a real important part of our career,” said Book.

Furthermore, the experience students receive from participation in this program will undoubtedly assist in their post-graduate job search. The ability to work on actual cases instills confidence and the skills necessary to make an easier transition from education to eventual practice.

“From the students’ perspective it is a great opportunity because they are exposed to the sorts of skills that are really important for practice when they graduate from law school. They deal with the sorts of client work that doesn’t come easily in regular law school classes, like practice with interviewing, counseling, negotiating and dealing with opposing counsel…[these are] certain things you can’t get in simulation-type classes. Their experience allows them an opportunity to market themselves and show employers they have real life experience,” explained Book.

Potential clients learn about the clinic through a variety of ways. Certainly, much awareness is gained through word of mouth. Past clients often refer potential clients to the clinic. Also some publicity comes through informal arrangements with various organizations. Interestingly, the IRS began partially funding the clinic in 1998 through a grant program that continues today. This year the IRS has allotted $85,000 to the clinic.

The role of the program’s facilitators, as described by Book, “is to ensure that the students have the skills necessary to handle the cases independently. The students are the ones who meet with clients. It’s our role to ensure that students are performing at a very high level. We try very hard for students to have a sense of ownership of their cases and responsibility for the work they are doing.”

Programs such as Villanova’s Federal Tax Clinic provide a variety of advantages that are not limited to low income-taxpayers. For example, these initiatives instill a general confidence among all taxpayers that the system is responsive to all members of society, including those people who often go unheard. These clinics simultaneously provide valuable and practical experience while also making students aware of the importance of public service.