OSB Taxation Section Public Interest Stipend - February 8 Application Deadline

The New Tax Lawyer Committee (NTLC) of the Oregon State Bar (OSB) Taxation Section is pleased to announce a new Public Interest Stipend for 2011. Applications must be received by the NTLC by February 8, 2011.

The OSB Taxation Section provides current information on federal and state tax issues and helps promote professionalism, leadership, and continuing legal education for its members and other attorneys practicing tax law in Oregon. The OSB Taxation Section established the NTLC to provide professional development, leadership, and educational opportunities and resources to lawyers new to the practice. Within this framework, the OSB Taxation Section and the NTLC seek to advance public service efforts in tax law through funding a public interest stipend for J.D. and LL.M students interested in public service with a focus on tax law.

The OSB Taxation Section will award a Public Interest Stipend in the amount of $4,800($1,600 per month) to one student currently enrolled in a J.D. or LL.M program. The NTLC will review and evaluate each applicant based on his or her academic record and the potential that the stipend will advance the applicant’s practical experience. The Section will prioritize applicants who intend to practice law in Oregon and become active members in the OSB Taxation Section upon completion of their J.D. or LL.M degrees.

The awardee must serve in a position involving taxation or the administration of tax law with a pre-selected non-profit organization, state agency, or state court in order to receive the stipend. The recipient will be required to commit to interning for 12 weeks for a pre-selected partner organization (13 weeks for the Oregon Tax Court) during the summer of 2011. The stipend will be disbursed to the student on a monthly basis by the OSB Taxation Section.

PARTNERSHIPS
The Section’s current partners include the Tax and Finance Section of the Oregon Department of Justice, the Oregon Tax Court, and the Legal Aid Services of Oregon (LASO) Low Income Taxpayer Clinic. Interested applicants should review each organization’s application and timeline in conjunction with applying for the public interest stipend. Application deadlines may overlap.
• Legal Aid Services of Oregon: www.lasoregon.org
• Oregon Department of Justice: www.doj.state.or.us/career/law_clerk.shtml
(Application deadline: January 26, 2011)
• Oregon Tax Court: http://courts.oregon.gov/Tax/Externship.page  
TIMELINE AND SUPPLEMENTAL INFORMATION
The OSB Taxation Section will accept applications for the Public Interest Stipend until the deadline of 11:59pm on February 8, 2011 and will notify the recipient by February 28, 2011. Applications and all required materials may either be sent electronically to amyhzubko@gmail.com or sent to Valerie Sasaki, New Tax Lawyers Committee, Miller Nash LLP, 3400 U.S. Bancorp Tower, 111 S.W. Fifth Avenue, Portland, Oregon 97204-3699.

The public interest stipend application is a two-step process. An applicant must apply to the OSB Taxation Section NTLC for the stipend by February 8, 2011. The NTLC will select a recipient and an alternate by February 28, 2011. The public interest stipend application is located on the Oregon State Taxation Section website at http://www.osbartax.com/.

In addition, applicants must apply to one or more of the programs listed above. Application deadlines vary and may precede the February 8, 2011 deadline. When applying for positions with these programs, please indicate in your cover letter that you have applied or intend to apply for the OSB Taxation Section Public Interest Stipend.

In order to receive the stipend, the recipient must apply for and secure a position with one of the pre-selected organizations by April 15, 2011. If the recipient is unable to secure a position by April 15, 2011, the alternate will receive the public interest stipend if the alternate has secured a position. Only when an applicant has secured the stipend and a position will the NTLC award the stipend.

The recipient will begin at his or her position in May 2011. The recipient of the stipend will not be employed by the Oregon State Bar. The Oregon State Bar makes no commitment or guarantee that any amounts paid to or for the benefit of a recipient will be excludable from the recipient’s gross income for federal or state income tax purposes, or that any other federal or state tax treatment will apply to or be available to any recipient. It shall be the obligation of the recipient to determine whether any payment is excludable from the recipient’s gross income for federal and state income tax purposes.
RESOURCES AND SERVICES PROVIDED TO THE RECIPIENT
The Section has arranged partnerships with select non-profit organizations, state courts, and state agencies for purposes of the public interest stipend and hopes to increase the number of partners in future years.

The Section will arrange for a mentor from the Section’s membership for the stipend recipient. The mentor will provide guidance for the duration of the position. In addition, the mentor may provide editorial assistance if the recipient chooses to publish an article for the newsletter.

The Section will also invite the recipient to participate in any events and meetings, including the 2011 Oregon Tax Institute, that arise over the course of the stipend and during the subsequent academic year.

QUESTIONS?
Please contact amyhzubko@gmail.com.