When I was in law school (late 1970s), we had moot court and mock trials but the clients were fictional and we were solving staged problems. Today, many law students not only get to work on real client issues, they often gain one-on-one experience with clients in need of pro bono services.
Syracuse University law student Daniel Taroli is pictured here with Prof. Robert G. Nassau who supervises the Low Income Taxpayer Clinic at the law school. Taroli recently helped VLSP client Ms. W. resolve an income tax matter. In tax year 2013, Ms. W. ended up owing both federal ($4,500) and state ($500) income tax.
The IRS worked out a payment plan for Ms. W. to pay $58 a month, and the NYS Tax Department set up a $50-a-month installment plan. She was making payments faithfully, but on a fixed income of $1,260, she was losing traction with her other living expenses. Her case was referred to VLSP, and from there the law school tax clinic.
Taroli, a third-year law student particularly interested in tax, first determined that Ms. W.’s tax debts were correct. Then he assessed her financial resources.
With the authority of the Low Income Taxpayer Clinic, Taroli was successful in getting Ms. W.’s federal debt status changed to “currently not collectible” based on her present income situation. Her student advocate also negotiated a reduced monthly payment to NY State, requiring only $25 a month instead of $50. Ms. W. is once again able to make her mortgage payments AND buy groceries.
“The clinic has been the most beneficial and rewarding experience I have had in law school,” Taroli acknowledged.