Low Income Taxpayer Clinic

The Low Income Taxpayer Clinic offers legal assistance to lower-income taxpayers who have controversies with the Internal Revenue Service. The controversies may include collection, examination and appeals matters. Students represent clients in administrative proceedings before the I.R.S., and in judicial proceedings before the United States Tax Court or Federal District Courts.

What to expect

LITC is a 1-semester, 3-credit clinic.  Students spend 10-12 hours per week on their cases and other clinic-related work.  Professional Responsibility is a pre- or co-requisite. Federal Income Taxation I co-requisites.

Students will:

• Represent clients in administrative proceedings before the I.R.S.
• Represent clients in judicial proceedings before the United States Tax Court or Federal District Courts.

In the classroom

The LITC offers students the opportunity to learn how to represent taxpayers. Students learn basic tax procedure and applicable substantive tax law.