Every Taxpayer Counts: Nina Olson's Impact on Low-Income Taxpayer Clinics

36 Pages Posted: 26 Feb 2021

See all articles by Keith Fogg

Keith Fogg

Tax Clinic at Legal Services Center of Harvard Law School

Date Written: January 4, 2021

Abstract

This article seeks to identify and discuss the impact of Nina Olson, in her role as National Taxpayer Advocate (NTA), on low-income taxpayer clinics (LITCs). The article discusses the background of Ms. Olson including her advocacy that led to grant funding for LITCs and the background of LITCs before she began administering the grant funds as NTA. The accomplishments of Ms. Olson with respect to LITCs are discussed in six separate topic areas: Changes to Clinic Structure; Pushing for Actions and Resources That Aided Clinics; Expanding Taxpayer Advocate Service Oversight of Low-Income Taxpayer Clinics; Changing the Culture of Low-Income Taxpayer Advocacy; Connecting LITCs to the Tax Court; and Creating Research Office That Provided Empirical Data to Support LITC Positions.

Suggested Citation

Fogg, Keith, Every Taxpayer Counts: Nina Olson's Impact on Low-Income Taxpayer Clinics (January 4, 2021). Pittsburgh Tax Review, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3759862 or http://dx.doi.org/10.2139/ssrn.3759862

Keith Fogg (Contact Author)

Tax Clinic at Legal Services Center of Harvard Law School ( email )

1563 Massachusetts Avenue
Cambridge, MA 02138
United States
6173902532 (Phone)
6175220109 (Fax)

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