2025-11-10T09:11:29-07:00 2024-12-31 990 2024-01-01 842581279 CENTER FOR TAXPAYER RIGHTS CENT 2026301690 PO Box 71278 Washington DC 20024 Keith Fogg President 8043877447 2025-11-10 1 2024 2025-03-06 01:10:19Z T Keith Fogg 717 Etna Mills Rd Manquin VA 23106 1096748 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 9 120 0 0 1205653 1041672 50675 55076 0 0 0 0 1256328 1096748 0 0 0 0 471648 671603 0 0 399 593812 144344 1065460 815947 190868 280801 805026 1027782 240756 0 564270 1027782 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 303061 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. 33133 55076 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. 457881 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. The Center also operates a Low Income Taxpayer Clinic, providing pro bono representation to low income taxpayers and conducting outreach and education to English as a Second Language taxpayers about their rights and responsibilities as taxpayers. 0 0 0 794075 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 9 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 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 0 X X X X 180680 0 19541 Jacqueline Lainez Flanagan Deputy Director 40 0 X X 147751 0 19056 Leslie Book Director 2.00 0 X X 10100 0 0 T Keith Fogg Director, President 2 0 X X 0 0 0 Elizabeth Atkinson Director, Secretary 2 0 X X 0 0 0 Alice Thomas Director 1 0 X 0 0 0 338531 0 38597 2 0 1 0 0 0 0 0 0 214513 827159 25805 1041672 International Conference on Taxpayer Rights - registration fees 900099 55076 55076 0 0 0 0 0 0 55076 0 0 0 0 0 0 1096748 55076 0 0 328431 311863 16568 0 223170 223170 0 0 25583 24755 828 0 48154 47178 976 0 46265 44443 1822 0 257 0 257 0 3370 3370 0 0 24300 24300 0 0 4500 4261 239 0 11837 11438 0 399 198 198 0 0 27140 27140 0 0 27505 27505 0 0 13766 13679 87 0 -35 -35 0 0 Workers Comp 1126 1126 0 0 Bank Charges 1043 788 255 0 Publications & Subscriptions 27459 27459 0 0 Taxes & Licenses 441 0 441 0 1437 1437 0 0 815947 794075 21473 399 756072 910286 47077 1806 2230 26507 445 133 401 312 46747 41370 805026 1027782 240756 0 240756 0 X 351677 632194 212593 395588 564270 1027782 805026 1027782 X 280801 0 0 0 0 182711 X 0 0 0 X 36941 139519 222972 1205653 1041672 2646757 250 32289 26685 50675 55076 164975 37191 171808 249657 1256328 1096748 2811732 4801 5124 10237 1487 7685 29334 4801 5124 10237 1487 7685 29334 2782398 37191 171808 249657 1256328 1096748 2811732 0.98957 0.985 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 794075 794075 144111 36028 0 0 13268 47545 181352 144111 386276 579414 88 0 0 0 88 3317 11886 45338 36028 96569 144854 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 445 0 133 312 0 0 0 0 312 Europe (including Iceland and Greenland) 0 0 Program Services Convened 9th International Conference on Taxpayer Rights, hosted by the Digital Center at the University of Antwerp, Belgium, from June 4 through 6, 2024. 33133 0 0 33133 0 0 0 0 0 0 X X X 0 0 0 0 0 0 0 0 0 Nina E Olson Exec Director, Director, Treasurer, Asst Sec'y 165680 0 15000 0 0 0 9784 0 9757 0 200221 0 Jacqueline Lainez Flanagan Deputy Director 142751 0 5000 0 0 0 10006 0 9050 0 166807 0 Leslie Book Director 10100 Conpensation for Services as Senior Fellow 0 X 25805 FMV 0 0 1 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 daily 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 and Deputy Director. The committee identifies comparable positions and salaries in other similarly-sized 501(c)(3) entities and makes a recommendation for the Executive Director's and Deputy Director's compensation package, which is then voted on by the board, excluding the Exec Director or Deputy Director if serving as a member of the board, who would be recused from the process. The most recent review occurred in 2024. For other key employee and non-executive 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 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 XI, Line 9 Other Changes in Net Assets: Adjustment for release of TY 2024 restricted grant funds (-212,593) and for grant funds received in TY 2024 restricted for expenditures in TY 2025 (395,587), and adjustment for 50% meals expense not allowed (-283).