Form 13424-K - Low Income Taxpayer Clinics (Litcs) Interim And Year-End Report Controversy Case Information - 2012 Page 5

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Instructions for Form 13424-K, Low Income Taxpayer Clinics (LITCs)
2012 Interim and Year-End Report Controversy Case Information
U.S. Tax Court Activities
Line 11. Check the appropriate box to indicate whether the clinic participates in the United States Tax Court Clinical Program. If the
box is checked indicating Yes, list the “place of trial” city or cities served.
Line 12. Report on this line the number of appearances entered to represent taxpayers in the United States Tax Court during the
reporting period, whether through an entry of appearance or via a petition submitted by the clinic.
Line 13. Report on this line the number of cases worked in the United States Tax Court during the reporting period, where
negotiations were conducted with the IRS on behalf of the taxpayer, but where no entry of appearance was submitted by the clinic. For
example, if a clinic staff attorney is representing a client in a tax controversy and the attorney negotiates a settlement with the IRS in
Tax Court but does not enter an appearance, it would be counted on Line 13.
Line 14. Report on this line the number of informal consultations conducted with taxpayers in the United States Tax Court during the
reporting period. Representation of taxpayers reported on line 13 should not be reported on this line. For example, if a clinic staff
member encounters a taxpayer at a United States Tax Court calendar call provides advice to the taxpayer but does not enter an
appearance, it would be counted on line 14.
Closed Case Outcomes
Report in this section the outcomes of cases that were closed during the reporting period. Information reported in this section should
only relate to cases reported on line 1d. The information reported in this section will help the Program Office better understand the
impact of the clinic's controversy casework on taxpayers.
Line 15A. Report on this line the number of cases closed during the period in which the taxpayer was brought into filing compliance
during the representation.
Line 15B. Report on this line the number of cases closed during the period in which the taxpayer was brought into collection
compliance during the representation. Cases where the taxpayer is placed on an approved installment plan or where the taxpayer was
placed in currently not collectible status can be included here.
Line 15C. Report on this line the total dollars in tax refunds that were paid to taxpayers whose cases were closed during the reporting
period. Do not include refunded dollars that were offset against any other outstanding liability. This amount may include benefits that
were initially claimed after the start of the representation as well as benefits initially claimed by the taxpayer prior to representation but
that were only obtained after the representative overcame an IRS objection to the payment of such benefits.
Line 15D. Report on this line the total dollars in tax liabilities avoided by taxpayers whose cases were closed during the reporting
period. This amount may be calculated by subtracting the amount a taxpayer paid (or agreed to pay in an approved offer in
compromise) to resolve the controversy from the amount of tax proposed or assessed by the IRS (but not below zero).
13424-K
Department of the Treasury - Internal Revenue Service
Form
(11-2011) Catalog Number 58507M

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