A Memorable and Lasting Experience in the US Tax Court – Partner Steven L. Jager Featured in Journal of Tax Practice & Procedure

The bar-sponsored calendar call program, established by the Tax Court, helps those Petitioners who are representing themselves to get some assistance from the various Low Income Tax Clinics (LITCs) across the country to receive assistance from Tax Court advisors.  These advisors are paramount to the handling of these cases, where much of the proceedings rely on sophisticated knowledge of the law and tax court procedures that a typical petitioner cannot be expected to fully understand, especially because they are not represented by Counsel. Partner Steven L. Jager offers his insight into his recent experience as a pro bono practitioner at a Tax Court calendar call in February, and the impactful help he was able to provide through this work.

Steven discussed what the process was like for him from his first conversation with a petitioner, to addressing the court, and the follow up work that he assisted the petitioner with.  He also goes into detail of how his client, who was facing an IRS balance due of $60,000 — that he did NOT actually owe – because Steven was able to tactfully point out to the Court that the Petitioner qualified for an exception under the law, that NO ONE AT THE IRS had considered on his behalf. Without Steven’s intervention, the Government’s position was to ignore this exception and prosecute its case to the full $60,000!  But, thanks to Steven’s advocacy he was able to demonstrate that the correct and just resolution was the much more manageable tax liability of $6,000.  Because of his extensive tax experience, it became a matter of proving the Petitioner’s insolvency at a particular moment in time – something the petitioner would not have known was possible had he not had Steven’s insight and ultimate representation before the Court.  “This is surely one example of how vitally important the LITCs are to those petitioners who do not have professional representation,” says Steven, who is “very proud to be part of the LITC community.”

Read the full article on the Journal of Tax Practice & Procedure summer 2021 issue here.