Michael Desmond — chief counsel of the Internal Revenue Service (IRS) and assistant general counsel of the U.S. Department of the Treasury — visited South Texas College of Law Houston (STCL Houston) recently to tour the school’s successful Low-Income Taxpayer Clinic (LITC).
Approximately 50 Houston-area tax attorneys, nonprofit leaders, law students, faculty, and staff members gathered to welcome Desmond and several additional IRS officials from Washington, D.C. Twenty attorneys from the Houston IRS division office also attended to interact with students and educate them about the organization’s robust externship program.
Since the launch of the LITC in 2016 with a grant of $43,000, the IRS has supported its initial investment each year through renewal grants of approximately $100,000 to the Clinic.
According to STCL Houston Professor and LITC Director Bruce McGovern, the caseload of the Clinic has increased significantly in recent years. Currently, students and staff in the LITC — one of 23 separate, specialized clinics of the law school’s Randall O. Sorrels Legal Clinics — have more than 75 active cases and assist taxpayers by providing informal consultations and conducting educational outreach to the community.
STCL Houston President and Dean Michael F. Barry greeted attendees at the reception. “We are most honored to host IRS Chief Counsel Michael Desmond, Associate Area Counsel and South Texas alumnus Gordon Sanz ’96, U.S. Tax Court Judge Juan Vasquez, and several Washington, D.C.- and Houston-based IRS attorneys for this special visit,” he said.
“Our commitment to pro bono work and service is vitally important to what we do at South Texas College of Law Houston and is why we invest as much as we do in our Clinics. In fact, our single largest educational line item for expenses in our budget is our clinical program.”
Barry shared that, last year, students and staff attorneys in the Clinics contributed approximately 35,000 hours of pro bono legal representation to underserved Houston residents — valued at more than $1.8 million.
Barry thanked attorneys from Lone Star Legal Aid and Houston Volunteer Lawyers in attendance for partnering with the school in this important work with Houston residents. “Part of our mission and ongoing service is ensuring that we have a strong relationship with the employers and practitioners in the community,” he told attendees, “and that is why we’re particularly appreciative of your partnership in our outreach and participation today.”
Desmond underscored the importance of local nonprofit organizations that assist low-income taxpayers, noting that 70 percent of the U.S. Tax Court’s 25,000 pending cases include clients without legal representation. He shared that more than 80 percent of the $3.5 trillion collected by the IRS each year is voluntarily remitted by taxpayers, many of whom need assistance in understanding tax issues and legal obligations.
Under the direction of McGovern and staff attorney Jeff Gold, STCL Houston students in the LITC assist clients in negotiating with IRS examining agents, filing protests with IRS Appeals, and preparing and filing petitions with the U.S. Tax Court. In appropriate cases, staff and students seek collection due-process hearings and assist clients with installment agreements.
“Through the LITC, students receive valuable training and experience in communicating with and advising clients, developing case strategy, and negotiating with an adverse party,” said McGovern. “At the same time, the LITC permits low-income individuals to receive free, high-quality legal representation that makes a real difference in their lives.”
STCL Houston students Zachary Milliken, vice president of the school’s Tax Law Society, and Lana McCarty played an instrumental role in coordinating Desmond’s visit to the law school.
“Being able to work hands-on with clients who are in need of legal assistance and not in the position to afford counsel is humbling,” said McCarty. “Through the LITC, we are able to help real people with real problems and are becoming better advocates because of it.”
To qualify for assistance in the LITC, taxpayers must have an annual income at or below 250 percent of the federal poverty guidelines, which equates to $29,700 per year for an individual, and $60,750 per year for a family of four. Potential clients can seek LITC assistance by calling the special toll-free number, 1-800-646-1253, or emailing the law school at taxclinic@stcl.edu. The LITC at STCL Houston operates year-round, closing only for school holidays. Clinic hours are Monday through Friday from 9 a.m. to 5:30 p.m.
