Francine J. Lipman is a William S. Boyd Professor of Law at UNLV.On March 14, Professor Lipman issued a warning about tax preparer fraud on the ImmigrationProf Blog.
An excerpt of her message reads, “At an ESL tax education and outreach event last night with six outstanding UNLV law students we heard repeated reports of tax preparers in immigrant communities collecting the Shared Responsibility Penalty (ACA noncoverage penalty) from undocumented immigrants who do not qualify for ACA coverage and, therefore, are NOT subject to the SRP penalty. …And, of course, any taxpayer who is subject to the SRP… should never pay this amount to her tax preparer, but rather with any additional tax liability to the U.S. Treasury.”
The UNLV William S. Boyd School of Law and the Nevada Legal Services Low Income Taxpayer Clinic have created a new class, titled Taxes for Working Families, to offer free income tax education to the Southern Nevada community. The Boyd students who attended the event were: Elias Askins, Cory Fielding (who presented in fluent Spanish), Janine Lee, Ena Licina, Robert Melcic, and Liberty Ringor.
Professor Lipman has written extensively on tax and accounting issues for legal journals, including the Wisconsin Law Review, Florida Tax Review, Virginia Tax Review, Nevada Law Journal, American University Law Review, Harvard Environmental Law Review, Harvard Latino Law Review, Harvard Journal on Legislation, The Tax Lawyer, The Practical Tax Lawyer, Taxes and Tax Notes.
