In 2016, Kelley founded the Exonerees Tax Assistance Network, which assists exonerated individuals with federal and state tax problems. It connects them to accountants and lawyers who provide pro bono assistance on tax matters, including refund applications allowed under the Wrongful Conviction Tax Relief Act of 2015 (Section 139F of the tax Code).
Until Kelley initiated this network, no organization of tax professionals existed to locate and help exonerated persons seeking refunds of taxes paid on wrongful incarceration awards. To date, the network has helped dozens of exonerated persons filing refund claims under Section 139F, as well as with other federal and state tax matters.
Section 139F provides an exclusion under which a wrongfully incarcerated individual does not pay income taxes on civil damages, restitution, or monetary awards that relate to his or her incarceration for the covered offense for which he or she was convicted.