2024-07-19T08:53:24-07:00 2023-12-31 990 2023-01-01 842581279 CENTER FOR TAXPAYER RIGHTS CENT 2026301690 PO Box 71278 Washington DC 20024 Keith Fogg President 8043877447 2024-07-19 1 2023 2024-08-08 14:25:15Z T Keith Fogg 717 Etna Mills Rd Manquin VA 23106 1256328 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 4 96 0 0 222972 1205653 26685 50675 0 0 0 0 249657 1256328 0 0 0 0 162220 471648 0 0 399 78896 593812 241116 1065460 8541 190868 741853 805026 3594 240756 738259 564270 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 758013 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. 29917 39175 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 2023, the Center held its conference at the University of Chile in Santiago,Chile; the conference was also live-streamed, with simultaneous translation in English and Spanish. The theme of the conference was "Access to Justice: Judicial Review and Alternative Dispute Resolution." Judges, tax agency officials, academics and practitioners from all over the world participated. 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. 275586 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 1063516 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 4 1 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 0 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 55.00 0 X X X X 159009 0 16440 T Keith Fogg Director, President 2 0 X X 0 0 0 Elizabeth Atkinson Director, Secretary 2 0 X X 0 0 0 Leslie Book Director 1 0 X 0 0 0 Alice Abreu Director 1 0 X 0 0 0 Alice Thomas Professor 1 X 0 0 0 159009 0 16440 1 0 1 0 Russell Research One Meadowlands Plaza Suite 1001 East Rutherford NJ 07073 Nationwide Taxpayer Survey 360000 1 0 0 0 0 125406 1080247 3300 1205653 International Conference on Taxpayer Rights 900099 39175 39175 0 0 Effective Tax Administration Training 900099 11500 11500 0 0 0 0 0 0 50675 0 0 0 0 0 0 1256328 50675 0 0 X 159010 159010 224620 224620 18204 18204 38593 38593 31221 31221 116 88 28 2334 2334 432314 432314 1255 1174 81 14992 14593 399 2138 2138 76628 76628 34818 34647 171 9789 9654 135 3084 2946 138 Workers Compensation 759 759 0 0 Bank/Credit Card Charges 997 455 542 0 Publications & Subscriptions 14138 14138 0 0 Taxes & Licenses 450 0 450 0 1065460 1063516 1545 399 714127 756072 2734 1806 445 44 401 24992 46747 741853 805026 3594 240756 3594 240756 X 160809 351677 577450 212593 738259 564270 741853 805026 X 190868 0 0 0 0 -364857 X 0 0 0 X 16110 36941 139519 222972 1205653 1621195 250 32289 26685 50675 109899 16110 37191 171808 249657 1256328 1731094 4327 4801 5124 10237 1487 25976 4327 4801 5124 10237 1487 25976 1705118 16110 37191 171808 249657 1256328 1731094 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1063516 1063516 181352 45338 0 0 487 13268 47545 181352 242652 363978 0 88 0 0 88 122 3317 11886 45338 60663 90995 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 445 44 401 0 0 0 0 401 LITC Connect pro bono proprietary software 46660 Organization Expense 87 46747 South America 0 0 Program Services Convened 8th International Conference on Taxpayer Rights, hosted by University of Chile in Santiago, Chile. Conference was held from May 24 to May 26 2023 with the theme Access to Justice, Judicial Review and Alternative Dispute Resolution. The ICTR is held annually with one year located in the US, one year in Europe, and one year in another global location. 19694 0 0 19694 0 0 0 0 0 0 X 1 1 X X X 0 0 0 0 0 0 0 0 0 Nina E Olson Exec Director, Director, Treasurer, Asst Sec'y 149009 0 10000 0 0 0 7950 0 8490 0 175449 0 0 Schedule J, Part I, Line 1a Executive Director traveled by first class on a 12-day research trip to Paris France, Pretoria South Africa, and Amsterdam The Netherlands to meet with tax officials and tax professors and advocates, and attend and present at a tax conference. Trip involved four overnight flights. Trip was undertaken as part of grant from a public charity. First Class airfare was both approved by Center's board of directors as well as by the funding source, pursuant to its procedures, given the duration and timing of flights. Executive Director was accompanied by the Center's Senior Staff Attorney who also flew first class. Leslie Book Director 0 Senior Fellow 0 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 Prof 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 Treatise Principal Consulting Author. Prof Fogg receives annual compensation directly from Prof Book for updating and drafting work. Further, Profs Book and Fogg are members of and authors for Procedurally Taxing, LLC, a weekly blog published by Tax Analysts on tax procedure and administration issues. 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 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 The Board creates a committee of independent board members to recommend compensation for the Executive Director. The committee identifies comparable positions and salaries in other similarly-sized 501(c)(3) entities and makes a recommendation for the Exec Director's compensation package, which is then voted on by the board, excluding the Exec Dir/board member who is recused from the process. The most recent executive director review occurred in 2023. For other key employee and non-executive positions, the Exec Director research 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 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 385,314 for nationwide survey of low income taxpayers and for social anthropologist to conduct ethnographic interviews with low income taxpayers about their experiences with IRS audits. 47,000 for research fellows conducting legal research on low income taxpayer issues and taxpayer rights. Form 990, Part XI, Line 9 Reduction in net assets with donor restrictions: Adjustment for release of TY 2023 restricted grant funds (-577,450) and for grant funds received in TY 2023 restricted for expenditures in TY 2024 (212,593).