About the Clinic

Students working in the Low-Income Taxpayer Clinic are supervised by a faculty member and a supervising attorney, both of whom have extensive experience with federal tax controversies.

The clinic receives guidance from an Advisory Board composed of several leading tax attorneys in Georgia.

Ronald W. Blasi, founder and director

Professor Ronald W. Blasi founded the clinic in 1992 and is also the director of the clinic. He works with the students to improve their writing skills, oversees budgetary matters, teaches the clinic course, and handles a variety of other Clinic matters. He has over 35 years of experience in the field of taxation and extensive administrative experience. He is the Mark and Evelyn Trammell Professor of Tax Law at the College of Law

Willard N. Timm, Jr., associate director

Bill Timm supervises students on a daily basis and will be teaching the Basic Federal Taxation course during the summer term. Prior to joining the clinic, Timm was the associate area counsel (SBSE) in the Atlanta Office of Chief Counsel of the Internal Revenue Service, where he practiced for thirty-six years. He is a graduate of Emory University Law School.

Bonnie Rich (J.D. ’94), assistant director

Bonnie Rich works with student attorneys, providing guidance with respect to legal, ethical and professional issues arising from their case files. Prior to joining the clinic, she practiced in the area of civil litigation in both private law firms and a corporate legal department. She is a 1994 graduate of Georgia State University College of Law.

Sarah Ortiz, administrative coordinator

Sarah Ortiz is a native of Puerto Rico and fluent in Spanish and English. Prior to joining the clinic, she was employed as a chartered property and casualty insurance underwriter and served as president of the society’s chapter in Georgia following nine years of active duty on the board. She holds an associate’s degree from Massey Junior College and three insurance certifications.

In addition to her administrative duties, Ortiz assists the student attorneys in their dealings with Spanish-speaking clients. She has also adapted the clinic’s correspondence to include Spanish language documents.


Contact the Staff

Tax Directory
Blasi, Ronald W. Mark and Evelyn Trammell Professor of Law and Director of Low-Income Taxpayer Clinic 404-413-9172
Ortiz, Sarah Administrative Coordinator, Low-Income Taxpayer Clinic 404-413-9230
Rich, Bonnie Assistant Director, Low-Income Taxpayer Clinic 404-413-9237
Timm, Bill Associate Director, Low-Income Taxpayer Clinic 404-413-9232


Delivery Address

Georgia State University
College of Law
Low-Income Taxpayer Clinic
Room 161 – Urban Life Building
140 Decatur Street
Atlanta, Georgia 30303

Main Telephone: (404) 413-9230
Fax: (404) 413-9229

Map and directions »

Nondiscrimination Policy


Georgia State University stipulates that no person in the United States shall, on the grounds of race, color, sex, religion, creed, age, sexual orientation, gender, disability, or national origin, be excluded from employment or participation in, be denied the benefits of, or otherwise be subjected to discrimination under any program or activity conducted by Georgia State University or any of its several departments now in existence or hereafter established.

Information on complaints