LITC Volunteer Training - Overview, Issues, and the Law of Family Credits

Nina E. Olson is the Executive Director of the Center for Taxpayer Rights.  From March 2001 to July 2019, Nina served as the National Taxpayer Advocate of the United States, an independent organization within the Internal Revenue Service , dedicated to assisting taxpayers resolve their problems with the IRS and making administrative and legislative recommendations to mitigate those problems systemically.  She has submitted 39 annual reports to Congress, and testified before congressional committees over 60 times.  Before serving as the National Taxpayer Advocate, Nina founded and directed The Community Tax Law Project, the first independent Low Income Taxpayer Clinic in the US.  She also maintained a private legal practice, representing taxpayers in disputes with the IRS.

Nancy has been an attorney with The Community Tax Law Project for over ten years and assumed the role of Executive Director in January 2023. She is admitted to practice in the Commonwealth of Virginia and before the United States Tax Court. Nancy represents low-income taxpayers in disputes with the Internal Revenue Service and the Virginia Department of Taxation at all levels of controversy including audits, collections, innocent spouse relief, and U.S. Tax Court.​

Shahin Rahimi is the Supervising Attorney of the Low-Income Taxpayer Clinic (LITC) and Unemployment Insurance Benefits (UIB) team at Legal Aid Society of San Diego. He received his JD from California Western School of Law in 2002 and a BA in Political Science from UC San Diego.

Samantha Galvin is an Assistant Professor of the Practice of Taxation and the Assistant Director of the Low Income Taxpayer Clinic (LITC) at the University of Denver. Professor Galvin has been teaching full-time at the University of Denver since October of 2013 and teaches courses in tax controversy representation, individual income tax, and tax research and writing. In the LITC, she teaches, supervises and assists students representing low income taxpayers with controversy and collection issues.

I’m the Managing Attorney and Clinic Director of Lone Star Legal Aid’s Low Income Taxpayer Clinic. I represent low and moderate income taxpayers in tax controversies and help educate taxpayers and community partners on various tax law issues.

Evan Phoenix is a Staff Attorney and Director of the Federal Tax Clinic at Public Law Center (PLC). Prior to joining PLC, Evan directed his project as the ABA Section of Taxation’s 2019-2021 Brunswick Public Service Tax Fellow at Bet Tzedek Legal Services in Los Angeles. Evan’s project entailed providing tax law education; advocacy regarding systemic tax issues; and direct representation of low and moderate-income taxpayers in administrative cases before the Internal Revenue Service and the California Franchise Tax Board, as well as federal litigation before the United States Tax Court. The project focused on expanding the Tax Clinic to include military taxpayers and reduce barriers for Limited English Proficiency taxpayers. Also, Evan served as the Manager of the Volunteer Income Tax Assistance Program with Koreatown Youth & Community Center (KYCC), training and supervising 250 IRS-certified volunteers. He returned to KYCC after completing his fellowship at Bet Tzedek to serve as the Interim Managing Attorney of the Low-Income Taxpayer Clinic. Evan earned his Juris Doctor degree, cum laude, from Saint Thomas University College of Law, and his LL.M. in Taxation degree from the University of Florida Levin College of Law.

Elisabeth “Lisa” Sperow has been the Executive Director of the Cal Poly Low Income Taxpayer Clinic since October of 2012. After growing up on the Central Coast, she graduated with Honors from the University of California, Davis with a degree in International Relations and first in her class from The University of Oklahoma College of Law. After law school, Sperow clerked for the United States Court of Appeals for the Tenth Circuit. She then entered the Honors Program for the United States Department of Justice. She served as a trial lawyer in DOJ’s Civil Division, Commercial Litigation Branch in Washington, D.C. before returning to the Central Coast to join the Accounting and Law Area at the Orfalea College of Business in 2001. Sperow has taught courses in International Law, Business Law, Constitutional Law, Business Ethics, Torts, Legal Research and Writing, Applied Accounting Auditing and Tax Research, and Employment Law at Cal Poly, The George Washington University College of Law, and Cuesta College. She also actively volunteers in her community by serving as a Judge Pro Tem for the San Luis Obispo County Superior Court, a Fellow to the American Bar Foundation, the Legal Advisor for Community Action Partnership, a Board Member for the San Luis Obispo County Women Lawyers Association, and an Attorney Coach for the Arroyo Grande High School Mock Trial Team. Sperow is a member in good standing of the California Bar Association and is also admitted to practice before the United States Court of Appeals for the Tenth Circuit and the United States Tax Court. She frequently speaks at local and national conferences on issues related to taxation, effective legal representation, constitutional rights, and legal ethics.