Every Taxpayer Counts: Nina Olson's Impact on Low-Income Taxpayer Clinics

Abstract

This article seeks to identify and discuss the impact of Nina Olson, in her role as National Taxpayer Advocate (NTA), on low-income taxpayer clinics (LITCs). The article discusses the background of Ms. Olson including her advocacy that led to grant funding for LITCs and the background of LITCs before she began administering the grant funds as NTA. The accomplishments of Ms. Olson with respect to LITCs are discussed in six separate topic areas: Changes to Clinic Structure; Pushing for Actions and Resources That Aided Clinics; Expanding Taxpayer Advocate Service Oversight of Low-Income Taxpayer Clinics; Changing the Culture of Low-Income Taxpayer Advocacy; Connecting LITCs to the Tax Court; and Creating Research Office That Provided Empirical Data to Support LITC Positions.