Low-Income Taxpayer Clinic

The Low-Income Taxpayer 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, and negotiation, settlement, and trial of tax cases pending before the U.S. Tax Court.


  • Working under the supervision of 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 interview, counsel, research, draft, and negotiate cases before the United States Tax Court.
  • In addition to working with clients, students meet for weekly case review sessions.

Classroom Component

Students meet weekly with the professor 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, Refunds 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 who have completed three semesters of law school. Students must attend a clinic informational session or an open house before registration. 

Application Procedure and Selection Basis

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