A Message from Low Income Taxpayer Clinic Enrolled Agent Jim Floyd
Jim Floyd
Having spent my adult life engaged in various public safety roles that always included adult training and education, some years ago I decided I wanted a change. I took some time off to determine my next steps – not realizing that doors were already open.
I made the decision to go to tax school, as I wanted to understand small business taxation. The first day of class, I decided that tax law interested me. I also learned about the difference between the practice of tax compliance (helping people prepare their tax returns) and the practice of tax controversy (helping people who have a tax problem with the IRS). The course instructor was an Enrolled Agent.
I learned that an Enrolled Agent is a federally licensed tax practitioner, is admitted to practice before the Internal Revenue Service, and has unlimited rights to represent clients before the Internal Revenue Service. This means they are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can represent clients before. They can independently practice in all states and U.S. territories. Enrolled agent status is the highest credential the IRS awards.
I made up mind the first day of class: I was going to become an Enrolled Agent and I was going to specialize in tax controversy. I informed my instructor of this fact and he chuckled and said it would take me a few years. I also chuckled. Having just met me, he did not know how tenacious I could be.
The tax firm offered me a position by the second week of classes. I graduated in November and began working at the firm in December. I then completed and passed the three rigorous Enrolled Agent examinations by February. Having completed the examinations, background check, and tax compliance check, I received my license on April 15th. How appropriate!
I was working for the firm doing tax compliance. I knew this was important to learn, but my heart was in practicing tax controversy. During the spring, I began to search the internet for tax controversy opportunities in Indianapolis. During my searches, I discovered the website for the Neighborhood Christian Legal Clinic. I thought to myself, “I should reach out to them and see if they would be interested in an EA volunteering.” However, work and life continued and I did not reach out.
Summer found me once again searching the internet, and once again randomly encountering the Neighborhood Christian Legal Clinic website. I remembered that I was going to reach out to them, but had not. Again, I intended to contact the Clinic, but did not.
One day in October my wife and I were about to go shopping. As we were leaving our home, my wife said something to me. When I did not respond, she jokingly asked if I were ignoring her. After a couple of tries, I was finally able to get the words out: “No, I’m having a stroke.” I quickly found myself in an emergency room and spent two days in the hospital.
But God smiled on me as my symptoms resolved and there was no long-term deficit.
In fact, God used this event as an attention getter. Having returned home, I relaxed and turned on my computer. Literally, the first website that came up was the Neighborhood Christian Legal Clinic. It took three attempts to make me understand, but I finally got it.
I reached out, became a volunteer, and a few months later was hired full-time to practice tax controversy. It is an honor and blessing to help people in need every day.
“I know your works. Behold, I have set before you an open door, which no one is able to shut.” – Revelation 3:8
God opened the door for me, but I needed to walk through it. God also opens our door at the Legal Clinic to those in need. To anyone who needs our assistance, I hope you will walk through it.