by Annette Herrera
Daily Lobo
UNM's Clinical Law Program has created a low-income taxpayer program with the help of a grant provided by the IRS.
Evan Hobbs, a New Mexico attorney, was hired to help with the low-income taxpayer program and supervise law students providing legal advice to taxpayers.
Hobbs said the low-income tax program was created to help taxpayers receive legal advice or assistance from UNM law students.
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"UNM School of Law became aware that the IRS offers grants to clinics that will represent low-income taxpayers in tax dispute," Hobbs said. "This is a great way to help the community."
Hobbs said any taxpayer in the community can seek legal advice from the law clinic, depending on an individual's total cash income for their family unit.
If a person is living on his or her own, and has a total income of less than $23,925, the person qualifies for the program.
For each additional person in a family, the total cash income can be raised by $8,000 and the family will still qualify for the program, Hobbs said. Eight tax law clinic students started taking cases at the beginning of the semester and will be accepting cases that meet this requirement until Nov. 18.
Bruce Puma, a third-year law student, said working in the tax law clinic provides a number of opportunities for him.
"We have learned how to meet and interact with clients," Puma said. "The clinic is a combination of helping clients and developing strong research skills."
Law students can consult and advise clients as long as a lawyer is there to supervise them, Hobbs said. He said the IRS has an additional requirement in order to work directly with a clinical law student: a certification from the IRS in Washington, D.C., which is based on the student having taken courses in tax law.
Hobbs said Congress appropriates money for the service annually through the IRS Taxpayer Advocate Service. The service was created as a way for taxpayers to get assistance from someone who would listen to their concerns.
Grant money is given nationwide to tax clinics. Each year they seek applicants who are willing to start up a low-income tax clinic.
"UNM's law clinic applied for the grant last semester," Hobbs said. "The clinic wanted to give law students an opportunity to get experience in tax law and help out the community."
UNM School of Law requires that every student have clinical law experience before graduating.
"The law clinic provides students with the experience to actually have contact with clients and learn that the law actually touches living beings," Hobbs said. "If you actually experience it, all of a sudden it comes to life."
Anita Kelley, another third-year law student in the program, said she was unaware of all the different elements in the tax clinic.
"I became involved in the tax clinic because I had an interest in small business and bankruptcy," Kelley said. "I soon learned how unique the tax clinic was because it actually helps out the community."
