Taxes from A to Z: V is for VITA

kelly.erb@b5media.com (Kelly Phillips Erb) — Fri, 25 Mar 2011 11:56:39 GMT

VITA is the acronym for the IRS Volunteer Income Tax Assistance Program which provides free tax help for qualifying taxpayers across the country. The program began in 1969 and has since grown into a popular program: last year, there were over 12,000 VITA sites across the country. VITA volunteers receive training to prepare basic tax [...]

VITA volunteers receive training to prepare basic tax returns. Some volunteers may also focus on specific issues such as the Earned Income Tax Credit (EITC), Child Tax Credit, and Credit for the Elderly or the Disabled. Most VITA programs are income dependent (for taxpayers making $49,000 or less) though a handful of them cater to specific demographics, such as the elderly.

VITA sites are located all over the country, usually in community centers, libraries, schools or other public places; to find a center, check out the IRS web site or call 1.800.906.9887.

If you plan to take advantage of the VITA program, the IRS encourages you to bring the following items with you to the site:

Proof of identification
Social Security Cards for you, your spouse and dependents and/or a Social Security Number verification letter issued by the Social Security Administration or Individual Taxpayer Identification Number (ITIN) assignment letter for you, your spouse and dependents
Proof of Foreign status if applying for an ITN
Birth dates for you, your spouse and dependents on the tax return
Wage and earning statement(s) Form W-2, W-2G, 1099-R, from all employers
Interest and dividend statements from banks (Forms 1099)
A copy of last year’s federal and state returns, if available
Proof of Bank routing numbers and account numbers for Direct Deposit, such as a blank check
Total paid for daycare provider and the daycare provider’s tax identifying number (the provider’s Social Security Number or the provider’s business Employer Identification Number)
To file taxes electronically on a married-filing-joint tax return, both spouses must be present to sign the required forms.

If you don’t have your tax information handy, volunteers can’t help you. When I volunteered with VITA, we often had clients show up without the most basic of information – keep in mind that volunteers are trained but they’re not mind readers.

The VITA center that I staffed worked out of a local senior center for the most part (we held a couple of Saturday open houses at our law office). It was terrific fun. The clients were most appreciative and engaging. My favorite client told me that his occupation was “spy” (it wasn’t). I even took my daughter with me one time. She was about 4 years old and very charming, as she explained to the folks at the center that I drove taxis for a living (as opposed to doing taxes).

Since the majority of our clients were seniors, I got exposure to a lot of tax issues that I hadn’t really encountered before. It marked the first time, for example, that I had actually seen a Railroad Retirement Benefits form (if you’ve seen one, you know why it was memorable).

As a volunteer, you have the opportunity to learn a lot about tax returns and tax policy. Temple Law (my alma mater) even offers a course on Low Income Taxpayer Policy and Practice which “enables students to see first hand the effect tax policies have on low income taxpayers and then to process that experience through the lens of existing tax policy scholarship and commentary.” Students spend time volunteering at VITA and must keep a journal about their experiences; they will then submit a paper making recommendations for changes. It’s a pretty cool concept. I think more tax professionals should have insight into the challenges – and follies – of our tax system for lower income taxpayers. What better way than observing it first hand?

To volunteer at a site, use the online tool to find a center near you or call the IRS at 1.800.829.1040 (this time of year, be prepared to wait).

If you do use a VITA site to prepare your taxes, keep in mind that those folks helping you out are volunteers and they’re taking time out of the their schedules to do something nice. Be sure to let them know that you appreciate it.Similar Posts:

ABA Student Tax Challenge Winners Announced

kelly.erb@b5media.com (Kelly Phillips Erb) — Wed, 02 Feb 2011 03:42:52 GMT

The ABA Section of Taxation has announced the winners of its 10th Annual Law Student Tax Challenge: Wes Hill and Sims Rhyne III of Samford University School of Law were awarded first place in the J.D. Division. Judson Bryant and John Goodell of Northwestern University School of Law were awarded first place in the LL.M. [...]

“We were pleased this year to have a record number of entries,” said Charles H. Egerton, chair, ABA Section of Taxation. “Ninety-five J.D. teams and 31 LL.M. teams, from 55 law schools, submitted their solutions to a challenging, complex tax planning problem that involved individual and business entity issues.”

The Law Student Tax Challenge is administered by the ABA Tax Section’s Young Lawyers Forum, and is designed to reflect everyday tax issues that might arise for practitioners. The contest features J.D. and LL.M. divisions, both of which compete in two person teams that research the tax issues involved, and then submit technical memoranda and client letters with their solutions. The teams’ written submissions are judged by tax practitioners from across the country; the teams with the best written submissions are chosen to present their tax planning strategies before the competition judges at the section’s Midyear Meeting.

Of course, I’m just pleased as punch to see that my alma mater, Temple Law, was nicely represented. Travis Wheeler and Jeanmarie Dunn-Kane, both of Temple, placed second in the LL.M. Tax division. I had the opportunity to have coffee with Jeanmarie Dunn-Kane last fall and I deem her a certified tax geek (in my world, that’s a good thing).

Congrats to all of the students who participated and special kudos to Travis and Jeanmarie!
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Sunday Mailbag: The Really Cold Edition

kelly.erb@b5media.com (Kelly Phillips Erb) — Sun, 23 Jan 2011 14:06:51 GMT

I woke up this morning determined to go for a run… until I saw that the temps, according to Accuweather, “felt like 5 degrees.” The wimp in me won over. In fact, it’s cold across most of the nation this morning which makes it a pretty good day to grab a cup of coffee and [...]

Taxpayer asks:

Hello Tax Girl,

I looked through the job postings on your web site and noticed that almost all of them required the successful candidate have a bachelor’s or masters in accounting and/or a CPA designation.

I am considering getting my LLM in taxation so I can go into tax law. (I am already a licensed attorney.) I do not have any education or work experience in accounting. Will I be able to have a career in tax law?

Thank you,

taxgirl says:

Tax law is a tough market these days. Heck, most of the law is a tough market. Law firms are increasingly reticent to spend a lot of money training new attorneys (gone are the days where grads could practically name their price right out of law school) so you need something that makes you stand out. An LLM might be that something – but not necessarily so. As I’ve posted before, getting your LLM will be an additional expense and requires more time. Whether it will pay off is kind of hard to judge.

I worked my way through law school. By the time I was getting my LLM in Taxation, I was working at a boutique estates firm and I had completed an internship at the IRS. That meant that by the time I had my degree, I had a little experience until my belt. This worked out well for me.

If I had to do it all over again, I’d do pretty much the same thing… only with better hair.

Taxpayer asks:

I follow your emails every morning when I wake up. Love em!

Can you tell me how I can subscribe to IRS notices [that you reference]?

taxgirl says:

Thanks for the nice words. Can’t get enough tax, eh?

The IRS has a lot of subscription options, depending on who you are and what you’re looking for…

Tax professionals can subscribe to a practice oriented IRS newsletter here.
Tax pros can also sign up for alerts.

Tax geeks and number crunchers like me can find out the latest tax stat news here.

You can subscribe to the IRS Newswire here.

The IRS also offers the opportunity to sign up for other alerts and newsletters from partner organizations (like TIGTA): you’ll be asked about that when you sign up for IRS news. Be aware that all of these alerts can fill your inbox pretty quickly.

Don’t forget that you can also follow IRS on twitter.

Taxpayer asks:

Are there specific reasons why or laws against employers providing tax advice to employees regarding filling out W4 forms?

taxgirl says:

I haven’t seen anything that would legally bar an employer from providing tax advice to employees regarding filling out W4 forms (or any other forms for that matter) but why would you? The potential risks probably outweigh the benefits. And by risks, I mean lawsuits.

Tax law is so fact and circumstance specific. Even if you know the rules, there can be a lot of additional information that affects the way those rules can and will be applied. You’ll see that in the dialogue on the blog a lot – my colleagues will often add a line or two in the comments that says “but if the taxpayer does this instead…” There’s a reason that much speculation goes on and a reason why it can be dangerous to offer advice in a vacuum.

I’ll be self-serving and say that this is exactly the kind of situation when you’d want a good tax pro, like say, a tax attorney, to help out. Either the taxpayer needs (and should seek out) direct legal assistance or the employer could make tax counsel available for employees, either as a seminar or a consult. Check with your HR person to see what options might be available.

–

Taxpayer asks:

I sent you a tax question three weeks ago. When are you going to answer it?

taxgirl says:

Whoa, Nellie! This time of year, my inbox is chock full. My “ask the taxgirl” mailbox alone has, as of this morning, more than 2000 emails.

I try to answer questions most relevant to my readers as quickly as I can. Here are some things to remember.

I’m busy now through November. I get a lot of emails and I read every single one. I’m not ignoring you but you’re also not the only email I’ll get today. So please be patient.
I consider a lot of factors when I choose an “ask the taxgirl” question to post. If I notice a similar bunch of questions (for example, about how to calculate the Making Work Pay Credit), I’ll try to answer those first. I also think about the timeliness: if something is making headlines now or affects your filing, I’m likely to post that before a more general question. Finally, I also think about my readers and whether they’ll get anything out of it.
Your question may be too broad or too specific. I do get questions like “Should I file Married Filing Jointly Married Filing Separately?” without another word. In contrast, I’ve gotten questions that include absolutely every detail, down to a diary of phone calls to IRS. Fill me in on the details and state your question plainly without giving me too much information. I don’t need your shoe size or your mother’s maiden name. And hey, I’m a chatty girl. I *get* that you might fear that you’re leaving something out but don’t worry – if it’s just a little piece of info and I think I’ll need it, I’ll ask you.
Don’t send a note asking for favors: I won’t call the IRS and find out where your rebate checks are, why your refunds isn’t what you expected or why your return wasn’t accepted as filed. Notwithstanding that I can’t do those things anyway without a Power of Attorney which authorizes me to, I’m not your tax attorney unless you have a representation letter from me. So please don’t ask. And don’t send me your personal information like your Social Security number out of the blue. Honestly, I’m a good person. But you shouldn’t take such risks. It’s scary.
I rarely answer specific state or local tax questions. I just can’t. As much as I’d love to help – and I would – I just don’t know the specific property tax laws in Petaluma or the sales tax rules in Peoria.
I have a spam filter. I have to. Mostly because of, well, you know, evil spammers. My spam filter will almost always dump your email into spam if your email doesn’t have a subject. Try including a word or two in the subject to tell me what your question is about, like “educational expenses” or “Making Work Pay Credit question” – it will help make sure that the emails end up where they need to be. Make sure that you send it to the right address (askthetaxgirl (at) taxgirl (dot) com), too. You can also post on Facebook or via twitter but remember that your information will be visible to others so don’t post anything too personal.
If you’re actually sitting in an audit or jail, I can’t stress enough how much you need to put down the computer and find yourself a good tax professional right now. Run, do not walk, to the phones and call someone to help you.

I love answering your questions. I really do. It’s why I do it. But I’m a lawyer, not a miracle worker (H/T to @obxlaw), so be patient. Check by my “ask the taxgirl” page often for updates and more information.

—

Try to stay warm this week, it’s brutal out there. And for all of my southern friends getting hit with the snow, enjoy it! You don’t get it all that often and trust me, your kids think it’s really cool. Besides, there are just 21 days until Catchers and Pitchers report for training… that means spring is just around the corner.

Thanks for reading. Similar Posts:

New Jobs Posted

kelly.erb@b5media.com (Kelly Phillips Erb) — Tue, 19 May 2009 00:21:25 GMT

New job opportunities have been posted on the tax jobs page - take a peek!Similar Posts: New tax jobs page! Tax Jobs Tax Jobs 08-2 Who Benefitted From the Economic Stimulus Plan? Ask the taxgirl: Other tax sites

New job opportunities have been posted on the tax jobs page - take a peek!Similar Posts:

Jerome Glasser Wins an A

kelly.erb@b5media.com (Kelly Phillips Erb) — Sun, 03 May 2009 15:20:29 GMT

Congrats to Jerome Glasser, a 3rd-year law student in the Virginia Law Reader Program Sponsored by Juan Chardiet, Esq “I’m a-livin’ in a box… I’m a-livin’ in a cardboard box…” Lyrics to a real, 1987 song entitled: “LIVING IN A BOX” (Vere/Piggot) Condolences on the death of your spouse; Now get crackin’ on sellin’ your house; Oh, you thought you’d [...]

Congrats to Jerome Glasser, a 3rd-year law student in the Virginia Law Reader Program Sponsored by Juan Chardiet, Esq

“I’m a-livin’ in a box… I’m a-livin’ in a cardboard box…”

Lyrics to a real, 1987 song entitled: “LIVING IN A BOX” (Vere/Piggot)

Condolences on the death of your spouse;
Now get crackin’ on sellin’ your house;
Oh, you thought you’d retire…?
No! Like your spouse, your grace period’ll expire,
So get going, there’s no time to grouse!

The adage that “the only things sure in life are death and taxes” long ago became hackneyed. A twist on this notion, however, is the actual tax fact that in our American life, it is quite likely that your spouse will “bet the farm”, if you “buy the farm”…

You’ve worked hard, lived the American dream, got married, bought a house, fretted over finances, saved-up a nest egg, generally stressed out and unfortunately-you’ve just keeled over. It was a good life. Let’s say you’re the male breadwinner leaving a widow. Now the house is too big for your sole surviving partner–and filled with too many memories, as well, and she decides that she wants to sell. Guess what? The friendly IRS has already contemplated this situation! Incredibly, though, the IRS has perversely structured a policy that no reasonable person would have imagined possible, by setting up a de facto deadline for the grief-stricken surviving spouse to sell the couple’s primary residence within an arbitrarily established time frame in order to avoid draconically adverse tax consequences.

Just so that no one can say that the IRS doesn’t have a “heart”, apparently the powers-that-be in this august institution did see fit to modify this policy so that as of December 31, 2007, a surviving spouse could qualify for the up-to-$500,000 exclusion on sales and exchanges of the primary residence if the sale occurred not later than 2 years–rather than the original 1 year!–after the spouse’s death, provided the requirements for the $500,000 exclusion were met immediately before the spouse’s death and the survivor has not remarried as of the date of the sale. (Code Sec. 121(b)(4)). Prior to December 31, 2007, the up-to-$500,000 exclusion was available only if a husband and wife filed a joint return for the year of sale; thus, if the home was sold in a year subsequent to the year of a spouse’s death–when a joint return could no longer be filed–the surviving spouse could only get a maximum homesale exclusion for him or herself in the amount of $250,000.

Yes, unless your (now ex-)wife gets-a-move-on her plans to sell the house, she could wind-up getting socked with a heavy tax punch if the sale is not made prior to 2 years following your death. It should be emphasized that the measuring period is from the time of your death, and a sale or exchange in the second tax year following your death will not qualify for the relief provision if it is made more than 2 years from the actual date of your death.

Why is this? (Translation: This is not necessary!) If the IRS is actually willing to grant relief, it is borderline unconscionable to impose upon a grieving person the need to quickly make important life decisions, such as determining if he or she wishes to sell the couple’s primary residence, purchase or rent a new residence, or even move into a retirement community. It is unjust to burden a surviving spouse who typically is older, mentally frail, lonely and depressed, grappling with a new identity in the world, concerned about making every dollar count for the rest of his or her life, with the additional anxiety of having to figure out whether even to attempt to grab the “brass ring” of potential tax savings. The operative word in the previous sentence is “potential”, because even if the surviving spouse elects to try to sell the home in order to try to benefit from the current IRS policy, there is no guaranty that those efforts will ultimately yield a successful outcome…

Dangling the option of typically substantial tax savings in the face of a wounded person in order to unnecessarily induce prompt action might conceivably be interpreted as “sadistic”. Certainly, the “positive” spirit of the recent policy modification-which appears to be a concession to the ludicrous original 1-year time limitation-is lost in light of the continued existence of ANY time frame related to this circumstance. It seems clear that the IRS recognized that the 1-year time frame was unreasonable, so it modified the grace period to 2 years instead of acting as it should have by granting a lifetime relief provision to the surviving spouse; either hunt the prey, or confer upon it amnesty, because a “head start” extension in the hunt from 1 to 2 minutes neither grants solace to the prey, nor permits the hunter to be depicted in a positive fashion.

No suggestion is espoused that no tax be levied on the sale or transfer of the marital residence; this would be as imprudent as trying to deny the Reaper his due. Regulations ought to be structured, though, so that if the IRS does indeed recognize the appropriateness of extending a concession and wishes to do so, it should be offered absent any time constraints relative thereto.

If the IRS will not remedy this blatantly unfair policy, since death is often unforeseen, if I might put my future wife-if I can ever get one (I’m saving up now so I can get a really good one)-in the position of having to make the decision whether to sell our future marital residence within the acutely truncated period of 2 years after my death, I’m going to propose to her that we adopt one of two options, either: 1) we keep our home perpetually in sell-ready condition in anticipation of my unexpectedly kicking the bucket; or 2) we live together in a valueless, easily discardable cardboard box. To act otherwise would be simply inconsiderate.

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“Win an A” Contest Deadline Approaching

kelly.erb@b5media.com (Kelly Phillips Erb) — Wed, 08 Apr 2009 12:33:22 GMT

If you’re currently a law or paralegal student, don’t forget to enter the “Win an A in Tax Law” contest on taxgirl! You can win some amazing prizes including books, speakers and computer storage. And oh, yeah, an A. To clarify (since I’ve been asked): Yes, LLM students can apply. No, you don’t have [...]

To clarify (since I’ve been asked):

Yes, LLM students can apply.
No, you don’t have to be taking tax this semester.
And no, you don’t have to use Blue Book cites (shudder). It’s a blog post, not a brief. Source appropriately, but seriously, don’t overdo it (nobody wants to read that).

For more information, including a list of prizes, refer to the original post. Hurry, contest ends April 10. I’ll leave the post up as a sticky until then…Similar Posts:

Ask the taxgirl: Checking Out Other Folks’ Taxes

kelly.erb@b5media.com (Kelly Phillips Erb) — Tue, 07 Apr 2009 18:37:16 GMT

Taxpayer asks: Can lawyers, students studying for their bar check into others tax returns and see how much they received back from their taxes for any given year? Taxgirl says: As I understand it, you’re asking whether you can snoop around and see how much other people paid or received in taxes… Um, no. A big no. [...]

Taxpayer asks:

Can lawyers, students studying for their bar check into others tax returns and see how much they received back from their taxes for any given year?

Taxgirl says:

As I understand it, you’re asking whether you can snoop around and see how much other people paid or received in taxes…

Um, no. A big no. Tax returns are not public record unless voluntarily disclosed to the public for purposes of, say, running for office.

Even a tax pro representing a client cannot have access to taxpayer records without the express written consent of the taxpayer via form 2848 (IRS form of Power of Attorney). In some cases, a non-IRS Power of Attorney may be accepted.

Those eligible to sign a form 2848 are:

Attorney
Certified Public Accountant
Enrolled Agent
Officer of a corporation
Certain Full-Time Employees (for example, Comptroller or Accountant)
Family Member (spouse, parent, child or sibling).
Enrolled Actuary
Unenrolled Return Preparer
Enrolled Retirement Plan Agent

The only exceptions on the form 2848 for students are those participating in LITCs and STCPs.

And just because I used to be a law student and I know how you think, an attorney is defined as “a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or of the District of Columbia” - so law students sitting for the bar do not qualify.

Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.

Have a question? Ask the taxgirl! - Now on Facebook!Similar Posts:

Ask the taxgirl: Bar fees and other legal career-related expenses

kelly.erb@b5media.com (Kelly Phillips Erb) — Sat, 14 Feb 2009 18:02:39 GMT

Taxpayer asks: As a newly minted lawyer that is now doing contract work, I was wondering if Bar exam prep classes are tax deductible? Or any licensing fees, occupation state taxes, or expenses related to GETTING a law license are tax deductible. There is a thread on JDU on this but no one seems to have [...]

Taxpayer asks:

As a newly minted lawyer that is now doing contract work, I was wondering if Bar exam prep classes are tax deductible? Or any licensing fees, occupation state taxes, or expenses related to GETTING a law license are tax deductible. There is a thread on JDU on this but no one seems to have a clear answer. Thanks!

Taxgirl says:

Ooh, as a newly minted lawyer, you’ll appreciate that my answer is yes - and no.

Easy one first: state and local taxes are deductible if you itemize your deductions. So, include any state occupational taxes on a Schedule A.

Bar exam prep classes are not deductible to an individual taxpayer, nor are expenses relating to get a law license. Some work related education expenses can be deductible if they are required as a condition of continued employment (think CLEs, for example), but you cannot deduct work-related education expenses if they are needed to meet the minimum requirements to qualify you to work or if the expenses will lead to qualifying you in a new occupation. Bar prep fees are not deductible since they’re not required (!) as a condition of your employment. Bar application fees and the like don’t count since they are the minimum requirements to get you started in the profession - you can’t work as a lawyer without being admitted to the bar.

Dues for professional organizations, like bar associations, are deductible as miscellaneous expenses on Schedule A. Subscriptions to law journals and the like are similarly deductible.

Since a few folks raised the LLM as an issue on the thread that you linked to in your question, I’ll address that, too. The cost of an LLM is not automatically deductible: you must still meet certain criteria. For one, the LLM must serve to maintain or improve skills required in your present work and it must be required by your employer or by law to keep your salary, status, or job. As a tax lawyer, one of my first tax law jobs was contingent on my earning my LLM Taxation: that made my additional degree deductible. My husband, however, attended LLM International Studies classes because, as a Business Immigration lawyer, he wanted to further his eduction; his employer did not require him to have his LLM. As a result, it was not deductible. See the difference?

Similarly, if you decide to jump from one area of the law (say, trial work) to another (contract law, for example), you cannot deduct the cost of additional education to make that jump. Your additional educational expenses must be related to your present job in order to qualify, in most instances, as a work-related deduction.

(All of that said, the cost of an LLM may qualify for certain educational tax credits, like the Lifetime Learning Credit.)

So, some yes, some no. I hope that helps clear up the confusion!

Have a question? Ask the taxgirl! - Now on Facebook!

How to Win an A in Tax Law

kelly.erb@b5media.com (Kelly Phillips Erb) — Fri, 06 Feb 2009 15:59:53 GMT

That’s right, I said “Win an A in Tax Law.” That’s because it’s ba-a-a-ck! My popular “Write a post for taxgirl” contest for law and paralegal students at taxgirl is back for a second year. So let’s get to the good stuff. How do you enter? Write a guest post for taxgirl.com about any hot tax [...]

So let’s get to the good stuff.

How do you enter?

Write a guest post for taxgirl.com about any hot tax policy issue. And I don’t mean a news or legal summary. I want a policy post - tell me what the issue is and why it matters. In other words, pick a topic and take a position. Tell me why the law is right or wrong, or just make me think about things in a different way. The kind word here is policy.

Some recent policy posts on the site include:

Tax Breaks for New Cars Not Yet Law

Governor Paterson Not So Sweet on Soda: Fat Tax Proposal

Paulson Changes His Tune (Again)

To be clear, I’m not asking for a treatise or a law review article. You don’t have to cite like crazy, though clearly you need to credit any sources or quotes. I’m looking for thought-provoking, well written posts about tax. Oh, and relatively short ones, at that. This is a blog, after all. Posts must weigh in, for purposes of the contest, at between 250 and 1000 words. I’ll tell you what a professor once told me: extra words don’t mean extra credit, they just mean extra words.

The student who writes the best entry (in my humble taxgirl opinion, see below) wins! There are two runners up. How do you enter? What do you win? Find out about the rules and prizes after the jump!

What are the rules?

Entries must be sent via email with “Law Student Submission” in the subject line via email to winana@taxgirl.com by 11:59p.m. EST on March 31, 2009. I’m giving you the extra time over spring break just in case you plan to pack your laptop with your flip flops when you fly off to where ever you’re going to do whatever it is that students do on break. I wouldn’t know. I was always a good girl (remember, my mother could be reading).
Posts must be between 250 and 1000 words - in English. And in case you think like my little brother and assume that writing in all caps or italics will get you noticed - you’re only half right. It will get you noticed in that I won’t read it.
Format: Plain Text (either as a text file or just typed directly in the body of the email) or PDF Only. No other attachments or formats will be accepted.
You must be a part time or full time law student at an accredited US law school or a part time or full time paralegal student participating in an ABA accredited paralegal program.
You must include your full name, your law school or paralegal program, the name of your tax professor and your email address with your entry. I won’t publish your email address, but I do need contact information for the winning entry. I respect your privacy, and I will not send you anything unrelated to your entry in this contest.
By entering the contest, you agree that I may post any part or all of your submission including your name and school, as a part of the contest announcements or promotions, with the exception of your email address.
And like one of the most famous judges of our time, no, not Judge Learned Hand, but Judge Judy, my decision is in my sole discretion and is final.

What can you win?

Oh c’mon. Admit it. You scrolled down here first. And why wouldn’t you? There are some amazing prizes for the winners (one “grand prize winner” and two runners up).

The Coffee Bean and Tea Leaf will donate one $5 gift card valid for 30 days at their retail locations and one bag of coffee to each winner - always welcome to help keep you awake during your late night study sessions!

Each winner will also receive a taxgirl coffee mug (I mean, you already have the coffee…) of course, if you don’t win and you’re dying to have one anyway, you can buy your own mug by clicking here

Seagate will donate a new portable storage drive to each winner. Seagate’s FreeAgent Go portable hard drives are the ideal electronics gift: they store, protect, manage and secure boatloads of digital content and entertainment, including music, games, photos, videos and files - and they come in really cool colors!

JBL will donate a Duet II speaker system to the grand prize winner. The JBL Duet multimedia speaker system provides smooth and accurate sound for any portable music player or computer. With its incredibly easy setup and use, Duet is a sophisticated approach to achieving great two-channel sound.
JBL will donate an On Stage Micro to each of the runners up. The On Stage Micro is a portable iPod docking sound system ready to go anywhere and fits into the palm of a hand without compromising sound- proving that size does not always matter! Connect it to your computer to upgrade your speakers and keep your iPod in sync while freeing up a ton of desk space. Built-in mini stereo jack and additional cables for connecting to other digital music player devices, CD players, gaming devices, laptops and desktop computers.

Rizzoli New York will donate a copy of the book Law in America to each of the three winners. Law in America is written by Kauffman and Collier, law librarians and professors at Yale University Law School, and takes readers through the decisions and events that have collectively formed the American legal system. If you can’t wait - or just want one for your own - you can order it from amazon.com.

Ed Poll, J.D., MBA, CMC, who runs LawBiz©, will provide a copy of his book Business Competency for Lawyers for the grand prize winner. Ed practiced law for over 25 years, and now he operates LawBiz®, as a law firm consultant. Ed’s work is nationally recognized; he has written several books and audio guides and has a column syndicated in 8 states. You can read his bLAWg at www.lawbizblog.com.

PowerDreams will donate a full full MP3 download set (6 recordings) of their recordings, the first product to address the mental component of preparing for the bar exam. By using a combination of proven scientific methods, the PowerDreams series of recordings will increase retention capacity and heighten focus and concentration to both maximize comprehension of your main bar course materials and reduce any exam anxiety that interferes with your ability to succeed. These recordings are also GREAT for law students to use in preparing for final exams.

Debra Snider will donate a copy of her book, A Merger of Equals, to the grand prize winner. A Merger of Equals is a fast-paced, incisive story set against the backdrop of the business world. It’s told in the first person by its two main characters: Jane is ambitious, brilliant and sure she’s going to meet resistance at every turn; Charlie is successful, hardwired with the rules of the game and determined to make a difference. You can find out more on Debra’s site.

Pixily will donate two free months of service to each of the three winners. Pixily is a digital organization assistant that quickly organizes paper and electronic materials securely online so information can be found in an instant, whenever and wherever it is needed - including journal papers, notes and more.

Each winner will have their post featured on my site - you’ll have bragging rights!

AND

The best part of all… I’ll send a note to grand prize winner’s law professor in any tax course and ask them to give that winner an A.

Of course, I can’t really make your law professor give you an A. You know this and I know this. But sometimes, a little push from the outside just to let your professor know that you’re really interested in a subject can go a long way. It could also serve as the basis for a tax policy paper for a writing course or a law review article.

As for those bragging rights? Last year, taxgirl was named one of the top 100 legal blogs by the ABA Journal. And there’s a decent number of tax folks and lawyers that read the blog. And some of those tax folks and lawyers are in the position to, oh, say, hire students. And in a crazy market, every little thing helps, right? Winning the contest could make for interesting conversation during job interviews (*ahem*) and get you a little bit of exposure - the good kind, not like the Dianna Abdala kind (Google it). Heck, it would impress me.

I’ll post the winning entry - and maybe some standouts - in April.

If you want to see what a winning entry looks like, check out Caroline Rummel’s piece on mortgage interest deductions.

What could be better? Writing about tax and being published? That’s like a dream job. (note to self: you have a dream job).

Contestapalooza!

kelly.erb@b5media.com (Kelly Phillips Erb) — Mon, 02 Feb 2009 22:30:05 GMT

It’s contestapalooza at taxgirl.com! Here’s the run down… You can win free software from TurboTax by telling me your tax filing horror story. Contest ends February 28. Tomorrow marks the beginning of the ever popular “Win an A in Tax Law” contest for law students and paralegals. Check back tomorrow for a list of amazing prizes [...]

It’s contestapalooza at taxgirl.com!

Here’s the run down…

You can win free software from TurboTax by telling me your tax filing horror story. Contest ends February 28.
Tomorrow marks the beginning of the ever popular “Win an A in Tax Law” contest for law students and paralegals. Check back tomorrow for a list of amazing prizes and details.
NeatReceipts and taxgirl are teaming up for a “get organized” contest for small businesses this spring.
And more. That’s right, more. It’s a veritable smorgasbord of giveaways, promos and contests all through tax season - partly because I like to give things away and partly because I wanted to use the word “smorgasbord.”

If you don’t want to miss a single event, you can subscribe to my feed via email or join that taxgirl group on Facebook!

“I Went To Stanford Law And All I Got Was This Plea Agreement”

kelly.erb@b5media.com (Kelly Phillips Erb) — Tue, 27 Jan 2009 21:41:02 GMT

Who says crime doesn’t pay? Remember Cristina Warthen (nee Schultz), the Stanford Law School grad who engaged in a little “risky business” to help pay for her student loans? Warthen reportedly grossed more than $300,000 working as a hooker in California under the name “Brazil” on her now-defunct web site, touchofbrazil.net. As fate [...]

As fate would have it, Warthen was never charged with prostitution but still found herself subject to criminal charges. Warthen was arrested for tax evasion as a result of her failure to report her illegal income on her tax returns.

If convicted, Warthen could have faced five years in prison and more than $100,000 in fines. However, today she reached a plea agreement in her case that resulted in no jail time. She’ll serve a year of home detention and pay more than $300,000 in back taxes, fines and penalties to the Treasury - a sum she’ll have no trouble producing now that she has married super rich David Warthen, founder of Ask Jeeves.

Warthen also received three years probation which means that she’ll have to keep her, um, nose clean.

In the agreement, Warthen admitted to hiding money from the taxing authorities including stashing cash in an old law school book. As someone who has paid hundreds of dollars to use a law school book for one semester, I personally admire her ingenuity in finding another use for the darn thing. I guess she learned something at Stanford after all.

American Association of Attorney-CPAs Announces Contest

kelly.erb@b5media.com (Kelly Phillips Erb) — Sun, 30 Nov 2008 13:40:16 GMT

The American Association of Attorney-CPAs has announced a writing contest for law students and accounting students. You can win up to $2,500, which, as a former law student, I can vouch will come in...

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Podcast 79: Susan Cartier Liebel on the Solo Practice University in the US

Tue, 18 Nov 2008 18:19:00 GMT

Today I am talking to Susan Cartier Liebel a US Attorney, author of the Build a Solo Practice LLC blog in the States, and founder of the Solo Practice University - a very innovative concept for US lawyers to continue their training under the guidance of experts where their law school left off. Susan covers the [...]

Today I am talking to Susan Cartier Liebel a US Attorney, author of the Build a Solo Practice LLC blog in the States, and founder of the Solo Practice University - a very innovative concept for US lawyers to continue their training under the guidance of experts where their law school left off.

Susan covers the idea behind Solo Practice University, the mission, the faculty, the response so far and the likely opening date. It is a fascinating concept and Susan’s enthusiasm is very clear. The interview was recorded over a telephone and sound is not as good as I would have liked.

Listen to Podcast 79: Susan Cartier Liebel on the Solo Practice University in the US

Tax Jobs

kelly.erb@b5media.com (Kelly Phillips Erb) — Fri, 14 Nov 2008 22:22:56 GMT

I know, I know, it’s tough out there. But on the plus side, tax season is coming! Here are some tax jobs that I’ve seen advertised as of late: 1, Senior Tax Accountant - Palm Beach County 2, Senior Tax Accountant - Philadelphia 3, Tax Accountants - East Norriton, PA 4, Tax Preparer - West Chester, PA 5, [...]

I know, I know, it’s tough out there. But on the plus side, tax season is coming! Here are some tax jobs that I’ve seen advertised as of late:

1, Senior Tax Accountant - Palm Beach County

2, Senior Tax Accountant - Philadelphia

3, Tax Accountants - East Norriton, PA

4, Tax Preparer - West Chester, PA

5, International Tax Specialist - Pittsburgh

6, Tax Preparation - Pittsburgh

7, Tax controversies attorney - NYC

8, Tax Attorney for Small Firm - Los Angeles, CA

9, Tax, Trusts & Estates (Paralegal) - NJ

10, Corporate Tax Attorney - Santa Clara, CA

11, Corporate Tax Manager - Boise, ID

12, Employee Benefits Tax Manager - Chicago, IL

13, Senior Tax Analyst - Portland, OR

14, Business Tax Advisory, Diversified Tax Senior - Greensboro, NC

15, Associate Level Tax Attorney, Greenberg Traurig - Denver, CO

16, Tax Analyst, IRS - Cincinnati, OH

(Psst, I can’t vouch for these openings, so please exercise good judgment!)

If you’re looking to hire, send me the details via email and I’ll post the info in my next edition of Tax Jobs.

Forecast for law schools for the next three years…

Fri, 17 Oct 2008 13:07:50 GMT

Unusually… I’m going to write about something sensible. I’m going to write and explain why I think law schools in England & Wales could run into some quite serious and severe problems over the next two to three years and why there should be some ‘rationalisation’. There are, essentially, four things for law schools to consider: [...]

Unusually… I’m going to write about something sensible. I’m going to write and explain why I think law schools in England & Wales could run into some quite serious and severe problems over the next two to three years and why there should be some ‘rationalisation’.

There are, essentially, four things for law schools to consider: (1) The current financial situation and almost inevitable recession, (2) The outsourcing of legal work abroad, (3) pressure from regulators and (4) the fact that there are just too many law schools, some of indifferent quality.

(1) The current financial situation and almost inevitable recession

It is unlikely that the economy will turn rapidly and the UK, if not already in recession, is likely to experience recessionary pressures for between 12-24 months if current expert thinking (and past experience) is correct. This will lead to a reduction in demand for a range of legal services and while City firms enjoy a ‘banking and insolvency dividend’, this high end work is unlikely to filter through to more than 50 or so of the top law firms in this country sufficient to stave of significant reduction in firm revenue. Other corporate-commercial work requires a degree of growth in the economy, the availability of credit and, rather important, risk averse business thinking. The property market, both commercial and residential, is experiencing a downturn, prices are falling and are likely to continue to fall over the next six to twelve months. I need not labour this point - there is, in any event, a wealth of expert opinion out there in the press and on the net. It is inevitable that there will be further contraction of law firms, redundancies and, of course, recruitment of trainee lawyers.

(2) The outsourcing of legal work abroad

We have already seen major law firms contracting work out to to India. It is likely that other legal, quasi-legal and paralegal work will will go the same way as law firms find ways to cut costs. Soft budgets like training and education will, I suspect, form part of this outsourcing. The big firms will continue to employ training professionals, but what merit is there in a smaller firm retaining the cost burden of a sophisticated training and education team when high quality provision is available at an increasingly competitive price in the open market?

(3) Pressure from regulators

We have already seen that the Bar Standards Board plans to make it more difficult for young people to qualify at the bar. There are, in anyone’s logic, far too many trainee barristers chasing far too few pupillages, let alone tenancies. The figures quoted seem to be 3200 chasing 450 pupillages (and, presumably fewer tenancies) in each year. The high cost of reading for the Bar must weigh heavily now on the mind of a student contemplating a career at the Bar.

There is no indication of this at present, but it is quite possible that the Solicitors Regulatory Authority will begin to look at over supply of student lawyers in the market. This apparent over supply may correct naturally with the coming recession. Loans from Banks to students may be more difficult to come by and, again, students will need to consider most carefully whether they are suited to a career in law where only the best survive, or should survive, irrespective of background, creed or race.

(4) There are too many law schools - some of indifferent quality

This, of course, is the most contentious and difficult part of this post. The best way to deal with the issue is to break it into sections: (a) There are too many law schools to sustain a declining student market (2) There are too many BVC providers for a predictable decline in student numbers and (c) There are just too many law schools.

(a) There are too many law schools to sustain a declining student market

With over 80 law schools in England & Wales providing law degrees (and some providing the LPC and BVC) it is inevitable, with the decline in student numbers predicted, they will experience financial difficulties if not serious financial loss in terms of revenue - against an inflationary background of rising cost and a likely government reluctance to increase education budgets to universities.

(b) There are too many BVC providers for a predictable decline in student numbers

There are eight providers of the BVC (College of Law and BPP have two centres each) with ten law school choices available for approximately 1700 students at present. Given the Wood ‘root and branch’ review, the new test, the general uncertain economic climate, it is possible that we will see a fairly significant reduction in numbers.

University based law schools may argue that they provide a ‘full service’ and they are less concerned with ‘profits’. This is a specious argument in some respects, given the fees charged for the LPC and BVC - far higher than degree courses, because they are permitted to charge higher fees. Presumably universities have to run to recognised budgetary rules and not run heavily loss making courses?

I would suspect, but have no direct knowledge, that BPP and The College of Law tend to be the BVC providers of choice for many if not most students. If this premise is correct, and there is a downturn in numbers, it is likely that those students intending to read for the bar, are likely to continue to choose BPP and The College with an inevitable reduction in demand for places at other providers - perhaps even despite geographical benefits?

The location of a branch of The College of Law in Birmingham and a branch of BPP in Leeds could, in any event, negate geographical advantage for providers outside London.

We could, of course, see fee competition. Fees for the BVC are high, arguably higher than they need be. We shall see. University providers of the BVC are going to have to take a long hard look at the books and the trends if they are to avoid difficulty going forward if demand does drop for the reasons given above.

(c) There are just too many law schools

Given the logic and reasoning above, if correct, it is clear that we have (a) an over supply of law students and (b) we probably have too many law schools. Why the need for every university or technical college to run a law degree programme? The reality is that employers, in the main, tend to prefer the older traditional universities over the newer universities and, without going into recondite detail here, I think it is reasonably well established that there is a qualitative difference between the education delievered by a top univesrity and some in the bottom ten per cent of the league table.

Vice Chancellors have long regarded law degree programmes as a favoured ‘cash cow’. They are comparatively inexpensive compared to medicine, the sciences and even some of the arts based subjects - requiring only teaching staff accommodation, classrooms and a library. Demand for law has been high for the last ten to fifteen years and it cannot have escaped anyone’s attention that class sizes have risen dramatically as the old tutorial of 3-5 people has given way to ’seminars’ with larger group numbers, some as high as 25 per seminar. Universities like the money that regular or even growing demand brings in.

Legal academe guards jealously the right to award degrees, the right to provide courses - but is there really a need to replicate what is essentially a ‘core knowledge course’, dictated in part by the needs of the profession, in quite so many universities? Might it not be a good idea to cut the number of universities offering law courses and invest the money in the better universities?

We may not need to. The market may do that for us if numbers decline in the short to medium term.

Caveat

I have spent 25+ years in legal education, often in the van, and I have for the last 6 months been quietly researching into the economics of law provision, supply and demand. The above is but a simple distillation of the information I have had access to. Economic models, as with any forecasting tool, can be wrong. I feel, however, having survived two recessions, having seen what happened in the past, that the situation could be as bad, if not worse, this time - simply because there has to be added this time - a significant over supply of students to the needs the market. That seems to have been the case for some time and is recognised by the Bar Standards Board at least and may be a factor to be considered for the future by the SRA. Again, we shall see.

I welcome debate, comment, information etc etc…. and remember, I am only the mesenger and my view is entirely personal as I have no agenda other than to write as I see the situation at present.

Not Such a Gay Ol’ Time in California

kelly.erb@b5media.com (Kelly Phillips Erb) — Thu, 09 Oct 2008 12:40:06 GMT

When all else fails, hit ‘em in the pocketbook… This week, supporters of Proposition 8, which would ban gay marriage in California, released an ad, pictured above. The ad claims that under current law, gay marriage would be promoted in public schools and warned that churches which opposed same-sex unions would lose their tax exempt [...]

When all else fails, hit ‘em in the pocketbook…

This week, supporters of Proposition 8, which would ban gay marriage in California, released an ad, pictured above. The ad claims that under current law, gay marriage would be promoted in public schools and warned that churches which opposed same-sex unions would lose their tax exempt status. Richard Peterson, a law professor at Pepperdine University School of Law, appears in the ad, citing a newspaper article alluding to the loss of tax exempt status for those churches that oppose same sex marriage.

There’s just one problem: the author of the piece said no such thing. Robert DeKoven, a law professor at California Western School of Law, claims that the ad “completely distorted” his position. He said:

I never, ever, ever said anything about if churches do not perform same-sex marriages that you’ll lose your tax-exempt status.

DeKoven, who has never been contacted by the Yes on 8 campaign or Professor Peterson, authored an op-ed piece for the July 3 edition of the Gay & Lesbian Times entitled “Anti-Gay Clergy Should Fear Backlash.” Despite the title, DeKoven was not arguing that there might be tax consequences for those churches who oppose gay marriage; instead, he was arguing that it was not fair to allow tax deductions for donations to churches which are political but not allow tax deductions for donations to secular groups that are overtly political. That argument makes sense.

Issue advocacy on its face does not put tax exempt status at risk: it depends on the facts and circumstances. For example, the president of the Church of Latter Day Saints (LDS) issuance of a letter “from the pulpit” as was indicated in DeKoven’s piece, urging members to donate “means and time” to pass Proposition 8 is likely just a matter of issue advocacy. And to be clear, tax-exempt charitable organizations may take positions on public policy issues, even for those issues on which candidates have taken differing positions. However, encouraging voters to get behind an issue needs to be interpreted as simply that and not as intervention in a particular candidate’s campaign.

Even if a message from the charitable organization does not expressly encourage a vote for or against a specific candidate, there is a risk of violating the ban on political campaigning by a charitable group if the message appears to favor or oppose a candidate. That might include, for example, adding photos or statements from candidates in issue advocacy campaigns; directing voters to a particular candidate’s website; and literature that touts one candidate’s record on an issue. But simply advocating an issue is not a violation of the prohibition against politicking.

There is a fine line - and it’s clear to me that DeKoven was not implying that the line had been crossed in this circumstance. However, Professor Peterson and the folks at Yes to 8 apparently saw this as an opportunity to frighten taxpayers into believing that they couldn’t speak out against gay marriage under the current law. That’s just plain nonsense. It is short-sighted and narrow-minded of Professor Peterson to participate in such an ad campaign without arming himself with the facts - and if he had armed himself with the facts and moved ahead, shame on him.

Professor Peterson has not responded publicly to the criticisms against him. In the meantime, Pepperdine University School of Law has asked the Yes on 8 campaign to remove the Pepperdine affiliation from the ads; the campaign has not agreed to do so.

Funny. If the law actually were as Peterson has attempted to imply, he would have put Pepperdine’s tax exempt charitable status for what appears to be taking a very public stance on a political issue… Only, Professor, that’s not the case, now is it?

Professor Ting Offers His Side of the Story

kelly.erb@b5media.com (Kelly Phillips Erb) — Fri, 08 Aug 2008 21:07:06 GMT

Earlier today, I blogged the story of my former law professor’s expulsion from the GOP in Delaware. I followed up via email with Professor Ting, who graciously agreed to answer a series of questions about the fiasco - and his quick views on the candidates and tax reform - despite the fact that he’s [...]

Thanks to Professor Ting for telling his side of the story - and on such short notice. Here are the unedited answers to my questions:

1, According to the Journal, Sahm said that he told you that you should show discretion in public, through things like political donations, and “as a prominent Republican you should think of our party’s interests and put them above personal interests.” Do you feel that you were indiscreet or disloyal?

I feel that as a private citizen, I ought to be able to contribute money to any candidate I want, and attend any public meetings I want, notwithstanding my membership in and past service to one political party. But for the easy internet access to everyone’s political contributions I wouldn’t have this problem. What I was told could have come from the mouth of a Communist Party political commisar.

2, You’ve been a loyal Republican for such a long time, even while teaching at a predominately liberal school. Has this experience soured your view of the Republican party?

No one party has a monopoly on good ideas or political wisdom. The pendulum swings back and forth. Reagan was elected because the Democrats overplayed their hand. Now it looks like Obama will win because the Republicans did a bad job both in Iraq and at home. My suspicion is that if the Democrats win everything they will overplay their hand again, and the Republicans will be given another chance.

3, Do you regret that this happened - or that it was made public?

No. But I regret that the story came out while I was on vacation. This was something that happened back in April.

4, How did you come to be the advisor for Giuliani (which, by the way, is very cool)?

He looked like the Republican front-runner and was someone I could comfortably support. Much of the party leadership was on-board, and I signed up, too. The campaign then asked me to join one of their advisory committees, on immigration policy, and I of course welcomed the chance to try to help shape a candidate’s immigration policy.

5, What are your thoughts on the other Republican candidates who participated in the primary? Would your support for Obama be swayed if McCain chose a VP candidate like Giuliani? Are their any specific candidates for the VP office that you would endorse?

As a knee-jerk Republican, I probably could have fallen in line behind anyone other than McCain, even though I found Obama very appealing because of his opposition to the Iraq war. McCain is too old, doesn’t have the temperment to be President, having excoriated his fellow Republicans who had the temerity to disagree with him on immigration policy, and is a pandering flip-flopper. I don’t think anyone is really swayed by any presidential candidate’s choice for VP.

6, Can you comment briefly on both proposed tax plans - including whether or not you believe that either would actually pass in Congress? Along those lines, the Journal reported that you were not a fan of Obama’s tax plan - can you be more specific?

Like most Republicans I’m not a fan of tax increases for anyone. I’ve no doubt that too much government money is wasted through inefficiency and outright theft. Republicans however have overplayed the de-regulation concept. So now people want more from their government, and that’s going to require either more revenue or reduced spending elsewhere. Obama really is a bi-partisan compromiser, and is smart enough to understand and provide leadership on tax issues among others.

7, Clearly you don’t have a crystal ball, but with respect to tax reform, where do you think the candidates should be focusing their efforts?

Most serious students of tax policy agree on the broad outlines of reform: broader base, lower rates, simplification. I’m glad to see Obama embrace the notion of government-prepared tax returns based on all the information it collects anyway, which would reduce the expenditures now wasted on tax compliance and return preparation for most individual tax payers. I think it’s pretty clear which candidate is most likely to understand and embrace the challenge of tax reform.

Thanks again to Professor Ting for his thoughts. I’d love to hear comments from my readers!

Tags: GOP, Jan Ting, McCain, Obama, Republican, tax, tax professionals, tax professor, Temple

Unbelievable! Prof Expelled from Party For Supporting Obama

kelly.erb@b5media.com (Kelly Phillips Erb) — Fri, 08 Aug 2008 12:39:49 GMT

Wow. This is just of those stories that you see and you almost just breeze right by it - cause it can’t be true. But apparently, it is. Professor Jan Ting - one of my own former tax professors at Temple University - has been “expelled” by the Delaware Republican Party from his position [...]

Wow. This is just of those stories that you see and you almost just breeze right by it - cause it can’t be true. But apparently, it is.

Professor Jan Ting - one of my own former tax professors at Temple University - has been “expelled” by the Delaware Republican Party from his position in the state GOP. He has been accused of… supporting Democrat Barack Obama for president.

“Evidently someone went online and saw that I had been making contributions to Obama,” said Professor Ting. The contributions totaled about $250.

The horror!

Professor Ting has been a member of the Republican Committee for 25 years and is a former Republican candidate for the Pennsylvania Senate. According to the Delaware News Journal, Ting claims that he was told, “unless you are willing to recant that and swear allegiance to the party nominee John McCain, we are compelled to request your resignation from the Republican Committee.”

(Hat Tip: TaxProf Blog)

Tags: Jan Ting, Obama, Republican Party, Temple University

Summer Slump: Finding Your Groove

kelly.erb@b5media.com (Kelly Phillips Erb) — Mon, 14 Jul 2008 11:52:22 GMT

My daughter was invited to a birthday party today where she expected to swim - only the kids decided to go play a little wiffle ball first. For six and seven year olds, some of them were pretty hardcore ballplayers, even wearing their softball outfits to the park. Katie, standing in her glittery [...]

“Mommy,” she said, “What if I don’t hit the ball?”

“Then,” I replied, “You’re still doing as good as half the pros out there. Go have fun.”

I thought they were pretty encouraging words but she was still intimidated. She decided to skip the wiffle ball altogether and hold out for swimming at the pool.

I know how she feels. It can be intimidating when you get outside of your comfort zone. And when you’re not 100% into something, that’s when things can go wrong. That’s when the slump can set in - you lose your confidence and you languish a bit.

So, this is where you expect me to champion stepping outside of your comfort zone and do something different - only I’m not going to. I’m going to suggest that there’s nothing wrong with sticking with what you know.

Professional athletes excel at what they do because they focus. And when a slump hits - and slumps will inevitably happen - athletes train harder at what they’re good at. They may look at new ways to accomplish their goals such as different stances, novel throws and alternative training but they remain focused on what they ultimately hope to accomplish.

And there’s nothing wrong with that. There’s no rule that says you have to try something different.

I know you’re wondering what this has to do with tax. Not a whole lot on the surface, I’d say. But I’ve been asked a lot lately about my career, why I do what I do, what I would suggest for young, new lawyers (run screaming from the profession has not been met with much enthusiasm). I get lots of email every week from law students, paralegals - and yes, even practicing attorneys - who ask me for advice about becoming a tax attorney. Many of the emails are from folks who are currently doing something else and are no longer happy - they are in a slump, if you will.

My advice is almost always the same: find something that you like and make it your own. You don’t always have to make a wholesale change. Sometimes, it’s as simple as finding a new law firm or plugging into a new sub-specialty (try giving federal tax a whirl if state and local tax has you in knots). If you don’t like researching and writing, steer clear of tax policy; maybe try compliance work. If you are a people person, consider estate tax or other tax planning work, where you’d have the opportunity to meet and interact with clients instead of sitting in your office. Sometimes, getting yourself out of a slump can be as simple as identifying what you like about your current situation and tweaking it to make it better.

That said, trying something completely different is not necessarily a bad thing. Even when it doesn’t go as planned, there are lessons to be learned. Michael Jordan infamously took up minor league baseball well into his basketball career to re-discover what he already knew: that he was the best basketball player ever.

A slump is not the end of the world - we all hit those walls when you feel like you can’t turn things around (just ask one of my many beloved Phillies this season). But the key to making it - whether in law school, in your career, in the blogosphere or even in professional sports - is to stay focused. Find the thing that you like to do or talk about or read about and concentrate on that. I think you’ll be pleasantly surprised.

(psst, Go Phillies!)

(Image: Chris Erb)

Tags: blogging, careers, law-students, tax, tax professionals

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