Karen Cedeno, a Rule 19 Student Attorney in UBalt’s Low-Income Taxpayer Clinic, shares her Clinic experiences below.
Being selected for the Low-Income Taxpayer Clinic was very exciting for me, mostly because I didn’t know much about tax and thought it would be a great opportunity to help clients and learn about an interesting topic. A huge part of me saw it as chance to make my mother proud as she is an accountant and she always told me how being a tax lawyer would be “AWESOME!” I was under the impression that I would solely be working with clients to resolve tax liabilities but didn’t anticipate how much foreign language fluency would play a role.
In the last seven weeks, I have learned that a number of clients in the tax clinic experience language barriers and also have immigration issues, including not having a valid tax-payer identification number which prevents them from being able to file their taxes. To resolve this, we must direct the client to obtain an ITIN (Individual Taxpayer Identification Number) with the IRS, which are typically issued to individuals who cannot obtain a social security number. ITIN’s are issued regardless of immigration status, because both resident and nonresident aliens may have a filing requirement with the IRS. The sole purpose of these numbers is federal tax reporting.
Through these experiences, I have learned the importance of being familiar not only with the tax clinic but also with the immigration clinic. In working with clients who have ITIN issues, I have seen that language barriers play a large role in a student attorney’s ability to assist their clients. I am fortunate that my first language is Spanish which allows me to communicate with clients who do not speak English. I have learned that some clients are more comfortable with a native speaker rather than a non-native speaker. It provides a level of comfort which motivates the client to be more transparent regarding their case. One of my clients even shared that he has been with the clinic for a number of years and was unresponsive until he was assigned a native Spanish speaker to help with his case. I believe this perspective may be specific to certain individuals, but it does illustrate the importance of being sensitive to a client’s needs and thinking outside the scope of your assigned clinic.
By applying our own intersectionality, such as my Spanish speaking skills, and that of the clinic and the clients we serve, we are better suited to assist our clients. There are a number of resources available within each of the clinics and I have come to understand, that familiarizing myself with them is instrumental to helping my clients.
Clinic Connections 