107 Pages Posted: 8 Sep 2012 Last revised: 27 Apr 2013
Date Written: September 1, 2012
This article provides a chronological history of low-income tax clinics in the United States from their inception in 1974 to the present. It discusses leaders in the tax clinic movement such as Stuart Filler, Janet Spragens and Nina Olson and their impact on the growth of tax clinics. In addition to individual leaders, several institutions played significant roles in shaping the development of tax clinics. Tax clinics developed parallel to and then in conjunction with legal service corporation offices and academic clinics. The article discusses the growth of tax clinics within the broader growth of poverty law and the academic clinical movement. Finally, it looks at the challenges that lie ahead for tax clinics.
Keywords: tax, clinic, low-income
Suggested Citation: Suggested Citation
Fogg, Keith, History of Low-Income Taxpayer Clinics (September 1, 2012). Villanova Law/Public Policy Research Paper No. 2013-3005; Tax Lawyer, Vol. 67, No. 1, 2013. Available at SSRN: https://ssrn.com/abstract=2142144 or http://dx.doi.org/10.2139/ssrn.2142144