If the appointed attorney does not have a preexisting agreement with a law firm or corporation, including a professional corporation, that the CJA earnings belong to the law firm or corporation, an information return will be filed with the IRS in the attorney's name. The attorney must enter his or her social security number in this situation. Thus, the attorney must enter the law firm's employer identification and name and mailing address of the law firm in this situation, The attorney's social security would not be entered. As required by the Criminal Justice Act, payment will be made to the appointed attorney in all these situations. This guidance addresses only the subjects of frequent inquiry and is not inclusive.
Questions regarding the completion of vouchers are welcome.
Guide to Judiciary Policies and Procedures Vol.