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TAX TALK
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Volume X Number 3
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Spring 2002
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ANOTHER SUCCESSFUL YEAR WITH THE EARNED INCOME CREDIT PROJECT!
By Caroline D. Ciraolo, Esq.
Martin, Snyder & Bernstein, P.A.
The 2002 Earned Income Credit Project (the "Tax
Clinic") was once again a resounding success. The Tax Clinic,
sponsored by the Maryland Volunteer Lawyers Service (MVLS) and the Tax
Section of the Maryland State Bar Association (MSBA), is staffed
completely by volunteers who prepare federal and state tax returns at no
cost for low-income taxpayers. For the first time, the Tax Clinic was held
at the Baltimore City Community College and offered on all four Saturdays
in February. Also for the first time, all returns were prepared with
computer software, and the clients were given the option of electronic
filing at no cost. This year, the Tax Clinic prepared 190 returns, 151 of
which were filed electronically. Single women with children accounted for
96 of these households, and the clients average household income was
$13,932. The returns prepared reflected refunds totaling $409,851, with an
average refund of $2,157. The average Earned Income Tax Credit was $1,004.
A special thanks to Winifred Borden, Executive
Director, and Mina Naddaf, Deputy Director, of the MVLS, as well as Robin
Denick, Chair of the MSBA Tax Section, and Mary Beth Beattie, Past Chair,
for their unwavering commitment to this annual project. In addition, none
of the foregoing could have been accomplished without the hard work and
dedication of the following volunteers:
Sheelagh Allston, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Michael Alokones, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Greg Andrews
Mary Beth Beattie, Esq. Law Office of Mary Beth Beattie
Bruce Benshoof, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Melissa Boie, CPA American Express Tax & Business Services
Neal D. Borden, Esq. Venable, Baetjer and Howard, LLP
Walter R. Calvert, Esq. Venable, Baetjer and Howard, LLP
Jennifer Cameron, Esq. Piper Rudnick LLP
Michael A. Canet, Esq. Gilman & Sciocia
Pam Chaney
Yum Yu Cheng, Esq. Linowes and Blocher LLP
Mary Claire Chesshire, Esq. Whiteford, Taylor & Preston L.L.P.
Richard S. Chisholm, Esq. Robert E. Ward and Associates, P.C.
Caroline D. Ciraolo, Esq. Martin, Snyder & Bernstein, P.A.
Kathryn M. Clark, Esq. U.S. Navy
Douglas T. Coats, Esq. Venable, Baetjer and Howard, LLP
Cindy Collins, CPA Arthur Anderson LLP
Thomas B. Corbin, Esq. Barnett Quinton Brooks & Associates, LLC
Suzanne Cwalina, CPA Sylvan Learning Systems, Inc.
Brian Cyr, Esq. Piper Rudnick LLP
Lila Shapiro Cyr, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Nicholas J. DeLambo, Esq.
Robin W. Denick, Esq. Office of Chief Counsel, Internal Revenue Service
Thomas Donohue, Esq. Law Office of Thomas Donohue
Andrea B. Gillespie, Esq. Thomas, Ronald & Cooper, P.A.
Jeff Haines, Esq. Venable, Baetjer and Howard, LLP
David M. Hausner, CPA, Esq. Kramon & Graham, P.A.
Nina Hawes, Esq. American Express Tax & Business Services
Jill Heflin, CPA Arthur Anderson LLP
Teresa Herold Ober, Kaler, Grimes & Shriver
Nicole Onorato Hewitt, Esq. Arthur Anderson LLP
Amanda B. Hoffmaster, CPA Arthur Anderson LLP
Martha Hylton, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Shawn Joseph, CPA Arthur Anderson LLP
Kathy P. Kerrigan, Esq. Whiteford, Taylor & Preston, L.L.P.
Michael Kersten, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Leigh Kessler, Esq. Gordon, Feinblatt, Rothman, Hoffberger &
Hollander, LLC
Robb Longman, Esq. Frank & Associates, P.C.
Steven J. Mandell, Esq. Piper Rudnick LLP
Susan K. McComas, Esq. Susan K. McComas, P.A.
Janet McIntosh, Esq. Frank & Associates, P.C.
Michelle A. Mckeen, Esq. Gordon, Feinblatt, Rothman, Hoffberger &
Hollander, LLC
Teri L. Menke, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Mary Jo Murphy, Esq. Siskind, Grady, Rosen, Hoover & Levin, P.A.
Marilyn E. Nelson, Esq. Law Office of Marilyn E. Nelson
Jane K. Obaza Venable, Baetjer and Howard, LLP
Nicole Papa, Esq. Gallagher, Evelius & Jones, LLP
Leo Partridge, Esq. Office of the Comptroller, Hearings and Appeals
Vasilios Peros, Esq. Venable, Baetjer and Howard, LLP
Eric C. Peterson, Esq. Ballard Spahr Andrews & Ingersoll, LLP
David Petty, Esq. Arthur Anderson LLP
Jennifer Pratt, Esq. Venable, Baetjer and Howard, LLP
Catherine Rafferty, Esq. Law Office of Catherine Rafferty
Thomas J. Renner, Esq. Nolan, Plumhoff & Williams, Chartered
Jennifer Rohr, Esq. Gallagher, Evelius & Jones, LLP
Anthony Rosso, Esq. Piper Rudnick LLP
Peter Saba, Esq. Baltimore City Circuit Court
Anne Heesters Schroth, Esq. Ballard Spahr Andrews & Ingersoll, LLP
Brian Sklar, Esq.
Courtney G. Springirth, CPA
Ken Tabler, CPA FILA USA, Inc.
Mark Thompson, CPA Arthur Anderson LLP
Keith Timmons, Esq. Law Office of Keith Timmons
Edward Wazlavek Bank of America, N.A.
Ayana Wright, Esq. Linowes and Blocher LLP
Gilda S. Zimmet, Esq. Venable, Baetjer and Howard, LLP
Thank you to each individual who contributed valuable
time and effort to this worthy cause!
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