The Summer of Amicus Curiae Briefs Dear friends, This issue of the Taxpayer Rights Digest finds us discussing recent activity in the U.S. courts, with filings on behalf of the Center in several cases.  Historically, because low and middle income taxpayers have no or limited resources, the impact of tax agency actions or procedures on these or small business taxpayers was not brought to the attention of the courts.  With the advent of the Low Income Taxpayer Clinic (LITC) movement, this trend is being reversed. The expansion of LITCs in the United States, after the enactment of a federal grant…