On Tuesday, November, 17, in the University of Baltimore Clinical Law Offices, the University of Baltimore Tax Clinic and other area low-income taxpayer clinics held their regular U.S. Tax Court Pretrial Pro Bono Day. This event is jointly organized by Maryland Volunteer Lawyers Service, the Maryland State Bar Association Section of Taxation, the University of Maryland Tax Clinic, the Internal Revenue Service, and the University of Baltimore Tax Clinic. At the event, volunteer attorneys, including clinic student attorneys, provide counseling for unrepresented taxpayers with cases pending on upcoming calendars of the U.S. Tax Court. Numerous taxpayers received confidential advice on Tax Court procedure and on the conduct of their specific cases. Over a dozen attorneys, including student attorneys from the University of Maryland and University of Baltimore Tax Clinics, counseled taxpayers from 2 p.m. to 7 p.m. Attorneys from the IRS Office of Chief Counsel were also present on-site to work with taxpayers who wished to settle their cases.
This event, an outgrowth of the MSBA Section of Taxation and Baltimore tax clinics’ U.S. Tax Court Calendar Call program, provides vital assistance to otherwise unrepresented taxpayers appearing before the court. Additionally, it benefits the Tax Court system itself by helping to resolve cases before trial when appropriate, enhancing the effectiveness and efficiency of the system for all.