James J. Pierson, J.D., CPA; Jim Roberts, and Dr. David B. Rehm from Misericordia University Low Income Taxpayer Clinic

The U.S. income tax system in America is complex for the vast majority of taxpayers, but it can be overwhelming for some of our most vulnerable taxpayers. To address this challenge, Congress has funded, through a matching federal grant, the Low Income Taxpayer Clinic (LITC) program. The mission of the LITC is to ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second language (ESL) by: 1) providing pro bono representation on their behalf in tax disputes with the IRS; 2) educating them about their rights and responsibilities as taxpayers; and 3) Identifying and advocating for issues that impact these taxpayers. This advances important public policy objectives regarding fairness and responsiveness of the tax administration system to meet the needs of all taxpayers, as well as enhancing voluntary compliance, the cornerstone of the U.S. tax system. Northeastern, PA, historically has been a tax desert with regard to the LITC service, and the newly established Misericordia University LITC will tackle that unmet need by representing, educating, and advocating for these taxpayers in federal (and same or related Pennsylvania) tax issues. Innovation is advanced through the identification of and advocacy regarding the systemic issues impacting these taxpayers that may result in benefit to taxpayers throughout the entire U.S. tax system. Transformation occurs through collaboration with community partners and volunteers to identify and meet the needs of greater technical tax support and education to our low-income and other ESL taxpayers, such as our large Hispanic community, thereby improving lives and advancing the right to a fair and just tax system to our most vulnerable taxpayers.