Low Income Taxpayer Clinic (LITC)

Student attorneys in the Low Income Taxpayer Clinic (LITC) assist clients with Internal Revenue Service controversies. For example, clients may have received notice that the IRS was imposing a lien or levy on their personal assets, that an audit will be performed, or that the IRS thinks they owe an amount that they can't pay.

In the process of securing the best possible result for their clients, LITC student  attorneys interview clients, gather and analyze relevant information, perform legal research, provide advice, negotiate with IRS agents, and appear at U.S. Tax Court. They also provide education and outreach to area social services agencies and their clients and handle State of Michigan tax controversies related to their clients' federal matters.

The intimate size of the Clinic --  only six students, one supervising attorney, and one administrator --  allows class sessions to be somewhat informal, and student attorneys have sufficient independence to meaningfully develop their legal skills. At the same time, student attorneys are expected to prepare rigorously and provide excellent, professional legal services, and have the necessary information, support, and supervision to do so. Upon completing their time with the clinic, students will have gained vital experience in the field of tax law.

Student attorneys in the Clinic can help clients with the following issues when the amount in dispute is $50,000 or less:

• Failure to file old tax returns
• IRS notices, including 30-Day Notices and Notices of Deficiency
• Petitions to the U.S. Tax Court
• IRS Liens and Levies
• Offers in Compromise
• Installment Agreements
• Innocent or Injured Spouse Relief
• Collections Due Process Hearings and Appeals Conferences
• Tax Audits
• Claims for Refund of Overpaid Medicare and Social Security Taxes
• Earned Income Tax Credit Eligibility and Denials
• Child Tax Credit Eligibility and Denials
• Hope and Lifetime Learning Credit Eligibility
• Taxpayer Identification Number Issues
• State Tax Issues Related to Federal Tax Issues