Victoria Kelly is a solo practitioner in tax law and has been an MVLS volunteer since 2016. We sat down with Victoria to talk about her volunteer experience.

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What is your favorite part of volunteering with MVLS?

There are quite a few things that I like. I think what motivates me most is the broader notion of serving justice.

The question of how much justice you can afford troubles me deeply, and I like to feel that maybe I’m evening the scales of justice a little bit — one client at a time.

You can’t make the world right and perfect, but you can make it a little better for a client.

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What is a memory from volunteering that has been impactful to you?

I think it is the appreciation of the clients — the sincere thanks — that is so rewarding.

In addition, early on, a client brought me flowers. That was a little unusual because most work is done remotely now, so there is not always as much one-on-one contact in person.

But it is the appreciation that I value most.

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Tell us about a recent case you had

The case I am working on now involves a client who filed a Form 8857, a request for innocent spouse relief, based on advice from what I’m sure was a well-intentioned staff member at the Comptroller’s Office.

Unfortunately, filing the form revived several tax years of debt that otherwise would have been beyond the collections statute of limitations.

That was heartbreaking.

She had no way of knowing, of course. It is also not truly an innocent spouse case — it is more accurately a fraud matter. That makes it more challenging because it falls somewhat outside of what I usually do, and there are additional dynamics that suggest it will be a difficult case.

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Why have you continued to volunteer with MVLS?

Because I continue to feel it is important.

Most of us get involved in managing our day-to-day practice, and that is understandable. It can be challenging and time consuming.

But to set aside a little time, as we are encouraged to do under the Maryland Rules of Professional Conduct, is something I feel obligated to do ethically and morally.

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Has volunteering with MVLS made you appreciate anything more about being an attorney?

Yes, pretty much everything.

It is so obvious how legal education and practice enable us to navigate challenges in life that pro bono clients — and frankly, most people — have a very difficult time navigating.

Those who can afford to hire legal help often have an easier time because they can receive guidance from the beginning.

It is much harder if you cannot afford that help.

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What is one piece of advice you would give to a new volunteer?

Take a case. Just jump in. Like Nike — just do it.

It is rewarding. And especially if it is a new area of law, MVLS will mentor you.

That means an area you may have been interested in, but did not have time to explore in your day-to-day practice, can become accessible through pro bono work.

Even in areas you know well, there are often new wrinkles and challenges that help you grow intellectually and professionally.

It is a way to make a real contribution and feel good about the impact you are making.

You do not have to solve every problem for every person who needs help. You can take things at your own pace — one case at a time.

You may not solve every problem, but for the client you do help, it can mean the world.

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What is your fondest memory related to MVLS?

There are a number of them.

I remember my first Tax Controversy Clinic, which was taught by Jerry Kelly, who was very involved at the time. His instruction and materials were so complete that you could jump in right away.

I had decades of tax experience before that in one form or another, but this was my first introduction specifically to tax controversy.

Partly because of my background, and partly because his teaching and materials were so excellent, it really stuck with me.

I took a case, really enjoyed it, and tax controversy has been a major focus ever since.

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Get Involved

If you are interested in volunteering with MVLS, check out our online Pro Bono Portal to view available cases or sign up to volunteer.

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Written by Volunteer Coordinator Etta Moen