Taxpayer Clinic

Services to the Public

 The LITC clinic provides free legal assistance to persons (based upon their level of income) who have federal and state income tax controversy or need federal income tax advice. The Clinic provides assistance and advice for: • Income tax returns under examination with the IRS; • Taxpayers facing IRS tax-collection issues; • Negotiation, Settlement, and Trial of tax cases pending before the United States Tax Court. Potential clients should call the clinic at 412-648-1300. Clinic personnel will decide whether to represent a client based on:

  • The potential client's income
  • The issues involved in the case
  • The availability of clinic students

Each qualified client will be phoned by a student from the clinic, to arrange a meeting to discuss the client’s legal needs. All conversations with clients are confidential.

For Law School Students:

Description of Fieldwork / Client Representation

Working under the supervision of the Clinic Director and other experienced tax attorneys, the clinic's students assist in all aspects of delivering legal services to low-income taxpayers in disputes with the IRS. Students engage in interviewing, counseling, research, drafting, and negotiation with the IRS. In addition to working with clients’ students meet weekly for case review sessions.

Description of Classroom Component

Students meet in class once a week to review the status of current clinic cases. Additionally, class time is used to review and discuss:

  • Current IRS opinions, rulings, regulations, and other administrative or judicial releases that are pertinent to procedural and/or substantive issues;
  • The numerous IRS Forms utilized for collection and due process purposes;
  • Preparation of FOIA Requests, refund claims, Requests for Audit Reconsideration, Requests for an Installment Agreement, Tax Court Petitions, Requests to Release Federal Tax Liens, amended tax returns, and Offers in Compromise.

The class also reviews IRS-generated documents, notices, and correspondence.



Transcript / Awarding of Credits

At the end of the semester.


Yes, with the instructor’s permission.

Eligibility Requirements / Prerequisites

Students must have successfully completed 3 semesters of law school. Prerequisites: LAW 5105: Federal Income Taxation. Recommended prior or concurrent course: LAW 5325: Federal Tax Practice & Procedure.

Application Procedure and Selection Basis

There is no special application procedure. Students should follow the regular registration process.

Additional Contact info

University of Pittsburgh Law School Taxpayer Clinic
P.O. Box 7226
Pittsburgh, Pa. 15213

Faculty / Staff

Alice L. Stewart, Director of Clinical Programs and Associate Professor of Law

Attorney Alice L. Stewart has focused her professional career on Federal Tax Law and Federal and State Securities Law. Professor Stewart serves as the Director of the Low-Income Tax Clinic, Director of the Securities Arbitration Clinic and as a Clinical Professor. Professor Stewart has provided law students with a unique opportunity to gain practical experience. She has assisted hundreds of low-income tax clients through controversy and dispute with the Internal Revenue Service (IRS) and has counseled both tax and securities seminars through outreach programs in and around the Pittsburgh area.

Jaclyn Murdock, Clinic Administrative Assistant