The client approached the clinic after her husband had failed to pay over $200,000 of taxes due from their joint tax returns. Last summer, 3Ls John Nwaghanata and Jessica Drake and 2L Robert Krieger collected and analyzed the couple’s bank statements and other financial records. The students also obtained psychiatric evaluations as well as personal testimonies from the client and her husband. This background work, Nwaghanata explained, was needed to establish an accurate and effective narrative to present to government officials.

The students’ careful work paid off; the IRS granted the woman full relief from the tax debt and a refund from money the government had previously seized from her.

However, while the client’s tax debts were forgiven at the federal level, she still had to deal with New York State, which agreed to grant her only a partial reprieve. Although her IRS refund would have been enough to meet the demands of the state, the woman desired full justice.

Due to the nature of her husband’s misdeeds, which included depleting all of her retirement savings, “she felt strongly that she shouldn’t have to pay anything,” said Nwaghanata. “And she was right.”

This past fall, Nwaghanata and fellow 3L Allan Chen represented the client at a New York State tax conciliation conference to challenge the state’s determination of partial relief. Nwaghanata and Chen presented the case at the mediation, arguing that the state was applying the tax law incorrectly. Citing legal precedent and presenting the documentary evidence that established the financial abuse and control by the client’s husband, they were able to sway the mediator’s judgment in her favor. In the end, although the husband remained liable, the client’s entire tax debt of over $200,000 was relieved in full.

“While the students’ legal research shaped the framework for our legal arguments, it was their detailed and exhaustive review of the family’s financial records that was the key to winning the client’s case,” said clinical professor Elizabeth Maresca, who directs the clinic and supervised the students throughout the case. “The students learned that the factual development of a case can sometimes be just as important as the legal research.”

Nwaghanata and Chen agreed that the experience taught them the importance of listening to their clients and understanding their needs. Such needs, the students said, are often relative to one’s unique situation and background. What constitutes a small sum for one individual may represent a significant amount for another; every injustice ought to be combated, they stressed.

Without the help of the clinic, many of its clients would not be able to access necessary legal services. When these clients obtain legal assistance through the clinic, explained Nwaghanata, they tend to demonstrate complete trust in the clinic students who help them.

“They are grateful for any help,” he said. “They are visibly happy.”

For members of the clinic, that happiness is contagious.

“It was rewarding to have our work culminate in a victory for our client and see her joy,” said Chen. “It was good that her story was heard and validated.”

—Lindsey Pelucacci

Thankfully, low income New Yorkers who find themselves in the sights of the IRS can turn to Fordham Law School’s Federal Tax Clinic for help.

The clinic, which is one of 17 clinics run out of the college, has received an annual matching $95,000 grant from the IRS since its founding in 2000, to provide assistance to taxpayers who cannot afford a lawyer to help them navigate the agency’s bureaucracy.

Elizabeth Maresca, supervising attorney at the clinic and a clinical professor of law at the law school, said the clinic’s two-dozen 2L and 3L students work an average of a few dozen cases a year. Students don’t help clients actually do their taxes—that’s a job for accountants—but they represent them in IRS audits, help them file paperwork, contact officials, and, in rare cases when a settlement can’t be reached, represent them in court.

To qualify for representation, clients must make a maximum of 250 percent of the Federal Poverty Level; for a family of four, that would be $60,000. The clinic’s clients tend to be hourly workers, those employed part-time, or those recently retired and dealing with problems left over from when they were working. Sometimes, Maresca said, clients don’t even need the full representation of a team of students.

“Knowledge is power, so people will come to us with a problem and we’re able to talk to them, review their documents, and give them a path to take in order to resolve the problem on their own,” she said.

“Then they are able to represent themselves—but with our guidance.”

A big focus of the clinic is helping clients procure child and earned income tax credits, because those are key to lifting children out of poverty. Recently, Maresca said, they’ve seen an increase in identity theft cases, which are particularly hard for people to resolve on their own and come with an added level of stress.

“The IRS is like a big machine, and if you don’t know the right door to knock on or turn the right crank, you can’t get the outcome you need. In the identity theft area, we’re so knowledgeable and have experience, we’re really able to help people unravel that problem,” she said.

For students, the clinic is a unique opportunity to represent clients before graduation. Only about 10 percent of cases actually go to court, but Maresca said the experience of meeting with clients, listening to their problems, and guiding them through the vagaries of tax law is still invaluable. It also instills in them the value of pro bono work.

“Sometimes the best and brightest students in the classroom aren’t always the students who succeed the most in practice, because the skills and the requirements are a little different,” she said.

“So it can be a great confidence-boosting experience to come to a clinic and learn you can help a client.”

Aditi Bagchi,

associate professor of law, LAW,

“ESPN Accused in Dish Case of Giving Comcast Better Terms,” Bloomberg, February 11

Tom Beaudoin, Ph.D.,

associate professor of practical theology, GRE,

“Woodford and the Quest for Meaning,” ABC Radio, February 16

Mary Bly, Ph.D.,

professor of English, A&S,

“How do Bestselling Novelists Court Cupid on Valentine’s Day?,” Washington Post, February 14

James Brudney,

professor of law, LAW,

“Nutter Seeks High Court’s OK to Impose His Terms on City Workers,” Philly.com, March 1

Charles C. Camosy, Ph.D.,

assistant professor of theology, A&S,

“Drone Warfare Faces Barrage of Moral Questions,” Catholic San Francisco, February 20

Colin M. Cathcart, M.F.A.,

associate professor of architecture, A&S,

“New York City Traffic Ranked the Worst Among the Nation: Study,” AM New York, February 6

Saul Cornell, Ph.D.,

The Paul and Diane Guenther Chair in American History, A&S,

“After Newtown: Guns in America,” WNET-TV, February 19

Carole Cox, Ph.D.,

professor of social service, GSS,

“Boomer Stress,” Norwich Bulletin, February 19

George Demacopoulos, Ph.D.,

associate professor of theology, A&S,

“Pope Resignation,” ABC, World News Now, February 28

Christopher Dietrich, Ph.D.,

assistant professor of history, A&S,

“Bad Precedent: Obama’s Drone Doctrine is Nixon’s Cambodia Doctrine (Dietrich),” Informed Comment, February 11

John Entelis, Ph.D.,

professor of political science, A&S,

“John Brennan,” BBC Radio, February 9

Howard Erichson,

professor of law, LAW,

“High-Stakes Trial Begins for 2010 Gulf Oil Spill,” Amarillo Globe-News, February 25

Laura Gonzalez, Ph.D.,

assistant professor of finance, BUS,

“Recortes al Presupuesto Podrían Afectar el Seguro Social y Medicare,” Mundo Fox, February 8

Albert Greco, Ph.D.,

professor of marketing, BUS,

“Why Would Anyone Want to Buy a Bookstore?,” Marketplace, February 25

Karen J. Greenberg, Ph.D.,

director of the Center on National Security, LAW,

“Alleged Sept. 11 Plotters in Court, but Lawyers Do the Talking,” National Public Radio, February 11

Stephen R. Grimm, Ph.D.,

associate professor of philosophy, A&S,

“Grants from Foundations and Corporations of More Than $100,000 in 2013,” Chronicle of Philanthropy, February 28

Tanya Hernandez, Ph.D.,
professor of law, LAW,

“Brazil’s Affirmative Action Law Offers a Huge Hand Up,” Christian Science Monitor, February 12

J. Patrick Hornbeck, Ph.D.,

assistant professor of theology, A&S,

“Vatican Conclave,” Huffington Post, March 4

Robert Hume, Ph.D.,

associate professor of political science, A&S,

“USA: Supreme Court Case Update – DOMA/Prop 8 Briefs Streaming In,” Gay Marriage Watch, February 28

Clare Huntington,

associate professor of law, LAW,

“Sunday Dialogue: How to Give Families a Path Out of Poverty,” The New York Times, February 9

Nicholas Johnson,

professor of law, LAW,

“Neil Heslin, Father of Newtown Victim, Testifies at Senate Assault Weapons Ban Hearing,”Huffington Post, February 27

Michael E. Lee, Ph.D.,

associate professor of theology, A&S,

“Tiempo: Watch this Week’s Show,” WABC 7, February 17

Joseph T. Lienhard, S.J.,

professor of theology, A&S,

“Remembering Benedict — the Teacher, the Traditionalist,” The Saratogian, March 1

Dawn B. Lerman, Ph.D.,

director of the Center for Positive Marketing, marketing area chair, and professor of marketing, BUS,

“Study: Google, Facebook, Walmart Fill Consumer Needs,” Tech Investor News, February 12

Paul Levinson, Ph.D.,

professor of communication and media studies, A&S,

“Will Oscar Host Seth MacFarlane Be Asked Back? Probably Not,” Yahoo! News via Christian Science Monitor, February 26

Hector Lindo-Fuentes, Ph.D.,

professor of history and director of Latin American and Latino Studies, A&S,

“Escaping Gang Violence, Growing Number of Teens Cross Border,” WNYC, December 28

Timothy Malefyt, Ph.D.,

visiting associate professor of marketing, BUS,

“On TV, an Everyday Muslim as Everyday American,” The New York Times, February 8

Elizabeth Maresca,

clinical associate professor of law, LAW,

“Poll: 87 Percent Say Never OK to Cheat on Taxes,” KWQC, February 26

Carlos McCray, Ed.D.,

associate professor of education leadership, GRE,

“Cops Nab 5-Year-Old for Wearing Wrong Color Shoes to School,” Take Part, January 18

Micki McGee, Ph.D.,

assistant professor of sociology, A&S,

“Do Self-Help Books Work?,” Chicago Sun Times, February 21

Mark Naison, Ph.D.,

professor of African and African American Studies and history, and principal investigator of the Bronx African American History Project (BAAHP), A&S,

“Professor: Why Teach For America Can’t Recruit in my Classroom,” Washington Post, February 18

Costas Panagopoulos, Ph.D.,

associate professor of political science, A&S,

“Analysis: Obama to Republicans – Can We Just Move On?,” WHTC 1450, February 13

Kimani Paul-Emile,

associate professor of law, LAW,

“Some Patients Won’t See Nurses of Different Race,” Cleveland Plain Dealer via AP, February 22

Michael Peppard, Ph.D.,

assistant professor of theology, A&S,

“Big Man on Campus isn’t on Campus,” Commonweal, February 20

Francis Petit, Ed.D.,

associate dean and director of Executive Programs, BUS,

“Marissa Mayer Takes Flak for Gathering Her Troops,” E-Commerce Times, March 1

Rose Perez, Ph.D.,

assistant professor of social work, GSS,

“Education Segment,” Mundo Fox, January 21

Wullianallur “R.P.” Raghupathi, Ph.D.,

professor of information systems, BUS,

“¿Qué Tiene Silicon Valley para Producir ‘Frutos’ Como Steve Jobs?,” CNN, February 24

Joel Reidenberg, Ph.D.,

Stanley D. and Nikki Waxberg Chair and professor of law and founding academic director of the Center on Law and Information Policy, LAW,

“Google App Store Policy Raises Privacy Concerns,” Reuters, February 14

Erick Rengifo-Minaya, Ph.D.,

associate professor of economics, BUS,

“Noticias MundoFOX 10PM Parte II,” Mundo Fox Noticias, February 8

Patrick J. Ryan, S.J.,

The Laurence J. McGinley Professor of Religion and Society, A&S,

“Pope Resignation,” WNBC, Sunday “Today in NY,” March 13

Susan Scafidi,

professor of law, LAW,

“Diamonds: How $60B Industry Thrives on Symbolism,” CBS This Morning, February 21

Christine Janssen-Selvadurai, Ph.D.,director of the entrepreneurship program at the Gabelli School of Business and co-director of both Fordham’s Center for Entrepreneurship and the Fordham Foundry, BUS,

“NYC Embraces Silicon Valley’s Appetite for Risk,” Crain’s New York Business, February 6

Ellen Silber, Ph.D.,

director of Mentoring Latinas, GSS,

“Mentoring Program Serves Young Latinas Aiming Higher in New York City,” Fox News Latino, February 25

Janet Sternberg, Ph.D.,assistant professor of communication and media studies, A&S,

“What are You Supposed to Do When You Have, Like, 106,926 Unread Emails?,” Huffington Post, February 25

Maureen A. Tilley, Ph.D.,professor of theology, A&S,

“Pope Resignation: Interview with Maureen Tilley of Fordham University,” WPIX, February 17

Terrence W. Tilley, Ph.D.,

Avery Cardinal Dulles, S.J., Professor of Catholic Theology and chair of the department, A&S,

“As Conclave to Select New Pope Begins, English-Speaking Cardinals Lead Charge to Reform Vatican,” Daily News, March 4

Peter Vaughan, Ph.D.,dean of the Graduate School of Social Service, GSS,

“Ceremony Held for NASW Foundation Award Recipients,” Social Work Blog, February 28

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