2023-08-31T18:00:45-07:00 2022-12-31 990 2022-01-01 842581279 CENTER FOR TAXPAYER RIGHTS CENT 2026301690 PO Box 71278 Washington DC 20024 Keith Fogg President 8043877447 2023-08-31 1 1 11 1 AAL2 X 2022 2023-04-26 12:10:37Z T Keith Fogg 717 Etna Mills Rd Manquin VA 23106 249657 0 X https://www.taxpayer-rights.org X 2019 VA Advancing taxpayer rights in the US and internationally through the International Conference on Taxpayer Rights, the Low Income Taxpayer Clinic Support Center, Effective Tax Administration programs, the Taxpayer Rights Digest and website. 5 4 3 40 0 0 139519 222972 32289 26685 0 0 0 0 171808 249657 0 0 0 0 38660 162220 0 0 0 27678 78896 66338 241116 105470 8541 169936 741853 17668 3594 152268 738259 The Center for Taxpayer Rights is dedicated to furthering taxpayers' awareness of and access to taxpayer rights. The Center accomplishes its mission, in part, by educating the public and government officials about the role taxpayer rights plays in promoting compliance and trust in systems of taxation. 0 0 156768 0 Effective Tax Administration Programs/Projects: This initiative is designed to improve the protection of taxpayer rights, taxpayer knowledge, and tax administration policies and practices to increase voluntary compliance and trust, particularly with respect to underserved or vulnerable populations. Programming and projects include Tax Chats!, workshops and conferences, Effective Tax Administration briefs and other publications, amicus briefs in courts in cases raising important taxpayer rights issues, FOIA requests, training programs, and the Center's website and its newsletter, Taxpayer Rights Digest. 6183 26685 International Conference on Taxpayer Rights (ICTR): The Center organizes and convenes an annual international conference on taxpayer rights. The ICTR brings together scholars, practitioners, and government officials from over 40 countries to discuss and explore how to promote, enhance, and provide taxpayer rights and protections. In 2022, the Center held its conference online due to pandemic restrictions. The theme of the May conference, hosted by Harvard University Law School, was "Tax Collection & Taxpayer Rights in the Post-COVID World." Each of the conferences includes a pre- or post-conference workshop or roundtable for persons working for or interested in establishing Low Income Taxpayer Clinics and Taxpayer Advocate/Ombuds offices in their respective countries. Videos and materials of the conference panels are publicly available on the Center's website and youtube channel. 74774 0 Low Income Taxpayer Clinic Support Center: The Center supports LITCs in the US and internationally through its LITC Support Center. The Center works with academics and practitioners in other countries who are interested in creating LITCs, and also works with tax agencies in those countries to educate them about LITCs. In the US, the Center also hosts a weekly litigation strategy call with US LITCs to coordinate litigation and identify emerging issues. The Center is developing a nationwide pro bono referral network, through its application, LITC Connect, which matches up volunteer attorneys with small, rural and other LITCs that do not have many volunteers in their communities. The LITC Support Center website, www.litcsupportcenter.org, not only hosts LITC Connect but provides resources and training for Low Income Taxpayers and their representatives. 0 0 0 237725 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 1 1 0 VA X Nina E Olson 2026301690 PO Box 71278 Washington DC 20024 Nina E Olson Exec Director, Director, Treasurer, Asst Sec'y 40 X X X 96909 0 5148 T Keith Fogg Director, President 2.00 X X 0 0 0 Elizabeth Atkinson Director, Secretary 2.00 0 X X 0 0 0 Leslie Book Director 1 0 X 0 0 0 Alice Abreu Director 1 0 X 0 0 0 96909 0 5148 0 0 0 0 0 0 0 0 0 0 222972 3300 222972 International Conference on Taxpayer Rights 900099 26685 26685 0 0 0 0 0 0 26685 0 0 0 0 0 0 249657 26685 0 0 X 0 0 0 0 0 0 0 0 96909 96909 34091 34091 3378 3378 15305 15305 12537 12537 240 240 744 744 45000 45000 665 255 410 8343 8343 1044 1044 1180 938 242 150 150 5515 5380 135 4576 4576 Workers Compensation 875 875 0 0 Bar Dues/Memberships 556 556 0 0 Publications & Subscriptions 6674 6674 0 0 Filing Fees - Amicus Briefs 2309 2309 0 0 1025 449 576 0 241116 237725 3391 0 149088 714127 1141 2734 19707 24992 169936 741853 10168 3594 7500 17668 3594 X 152268 160809 0 577450 152268 738259 169936 741853 X 8541 0 0 0 0 577450 X 0 0 0 X 16110 36941 139519 222972 415542 250 32289 26685 59224 0 16110 37191 171808 249657 474766 4327 4801 5124 10237 24489 0 4327 4801 5124 10237 24489 450277 0 16110 37191 171808 249657 474766 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 237725 237725 47545 11886 0 0 629 487 13268 47545 61929 92894 0 0 88 0 88 157 122 3317 11886 15482 23223 0 0 0 0 0 LITC Connect Application 24770 Organizational Costs 222 24992 Form 990, Part VI, Section A, Line 2 Form 990, Part VI, Section A, Line 2 - Board of Directors member Leslie Book is the successor author of the Thompson Reuters treatise IRS Practice & Procedure. As part of Professor Book's responsibilities to update the treatise, he enters into private contracts with subject matter experts, including Center President and Board member Keith Fogg, who is a Treatise Principal Consulting Author. Professor Fogg receives annual compensation directly from Professor Book for his updating and drafting work. Form 990, Part VI, Section A, Line 9 Form 990, Part VI, Section A, Line 9 - Addresses for other Board Members: Elizabeth J. Atkinson, 1021 E. Cary Street, Suite 1700, Richmond, VA 23219; T.Keith Fogg, 717 Etna Mills Road, Manquin VA 23106; Leslie Book, Villanova Law School, Villanova PA 19085; Alice Abreu, Temple Law School, 1719 N. Broad St, Philadelphia PA 19122 Form 990, Part VI, Section B, Line 11b Form 990, Part VI, Section B, Line 11b - the Form 990 and all accompanying schedules are shared with each member of the Board of Directors. They review and approve the Form 990 and schedules before the President signs the return. The return is filed with the unanimous consent of the directors. Form 990, Part VI, Section B, Line 12c Form 990, Part VI, Section B, Line 12c - Once a year, in conjunction with the Annual Meeting of the Board of Directors, each Board member reviews the Conflict of Interest policy and discloses any potential or actual conflicts. Disclosures of conflicts are shared with the executive committee and it determines if any recusals are warranted on specific voting matters, in accord with the conflict of interest policy. Form 990, Part VI, Section B, Line 15 Form 990, Part VI, Section B, Line 15 - The Board creates a committee of independent board members to recommend compensation for the Executive Director. That committee identifies comparable positions and salaries in other similarly-sized 501(c)(3) entities and makes a recommendation for the Executive Director's compensation package, which is then voted on by the board, excluding the Executive Director/board member who is recused from the process. The most recent executive director review occurred in 2021. For other non-executive staff positions, the Executive Director researches and recommends comparable salaries to the board as part of the annual approval of the operating budget, along with periodic budget updates. Form 990, Part VI, Section C, Line 19 Form 990, Part VI, Section C, Line 19: The Center makes its governing documents, conflict of interest policy, and financial statements available upon request. The Center will generally provide electronic pdf versions of these documents at no charge. It may charge a fee for postage and handling if hard copies are requested. Form 990, Part IX, Line 11g Research Fellow -- conducting survey of state tax administration practices and taxpayer protections. Form 990, Part XI, Line 9 Net Assets with Restrictions - Robert Woods Johnson Foundation Grant funds received in TY 2022 that are for expending in TY 2023 for specific purposes.