Willard N. Timm, Jr. joined the Philip C. Cook Low-Income Taxpayer Clinic in May 2007 where he is the Associate Director. In that role, he mentors students as they represent low-income taxpayers before the Internal Revenue Service office of Appeals, Chief Counsel, collections and examination as well as before the United States Tax Court.
Prior to his retirement in May 2007, he was employed with the Office of Chief Counsel, IRS for over 35 years. For twelve of those years he was the Associate Area Counsel (SB/SE) where he supervised attorneys and paralegals working on a wide range of cases involving Wage and Investment, Small Business/Self-Employed individuals, partnerships, Estates and corporations both in Tax Court and the United States Bankruptcy Courts. In addition, he provided legal advice to the various Internal Revenue Service Divisions including the Taxpayer Advocate, Collection, Examination, Estate and Gift, Employee Plans and Exempt Organizations (now TEGE) and the District Directors (now Area Counsels). He was a special assistant United States Attorney representing the Internal Revenue Service before the United Stated Bankruptcy Court for the Northern District of Georgia where he appeared in numerous proceedings.
He retired from the United States Army Reserves, Staff Judge Advocate Corps with the rank of Colonel. Most recently he was the Staff Judge Advocate for the 335th Signal Theater Command. Mr. Timm is a graduate of Emory University Law School (J.D.), Georgia State University, AB) and the United States Army War College. He is an inductee in the United States Army Officer’s Candidate School Hall of Fame and a member of the Board of Directors of Pioneer Clubs. He regularly contributes to the editing of “Effectively Representing Your Client before the Internal Revenue Service” chapter on Offer in Compromise. He teaches Basic Federal Income Tax.
He is a member of the Georgia and Florida Bars, United States Tax Court, Eleventh Circuit Court of Appeals and the Court of Military Appeals. He is on the Board of the Atlanta Bar Tax Section.