HomeClinical ProgramsLow Income Taxpayer Clinic

My understanding of what it meant to be a lawyer had faded a little during my 1L year. Somewhere between the definitions of a fee simple and a fee tail, I had started to doubt whether I was becoming the advocate that I had hoped to be. Come 2L year, I was reluctant to return to law school. Thankfully, my time with LITC eased my concerns. The clinic reminded me of why I wanted to be an attorney. It let me be an advocate for others.
—Anna Walker, 3L

Low Income Taxpayer Clinic

Since our establishment in 2007, we have helped low-income taxpayers tackle and resolve issues with the Internal Revenue Service. We strive to educate our clients about their rights and responsibilities as taxpayers, while providing them with excellent representation. We also create outreach programs to serve taxpayers who speak English as a second language and to help low-income taxpayers understand tax issues that may impact them.

We are funded by the University of Michigan Law School and the Taxpayer Advocate Service of the Internal Revenue Service. Although the Low Income Taxpayer Clinic (LITC) receives funding from the IRS, the LITC and its employees and volunteers are not affiliated with the IRS. Rather, the program is designed to provide low-income taxpayers with proper representation to achieve a correct outcome in an IRS dispute, regardless of the taxpayer's ability to pay for representation.

WHAT WE DO
We help low-income taxpayers with the following issues when the amount in dispute is $50,000 or less per tax year:

  • IRS Notices, including Notices of Intent to Lien or Levy and Notices of Deficiency
    Petitions to the United States Tax Court
  • IRS Liens and Levies
  • Offers in Compromise
  • Installment Agreements
  • Innocent Spouse Relief
  • Injured Spouse Relief
  • Collection Due Process Hearings and Appeals Conferences
  • Tax Audits
  • Earned Income Tax Credit Eligibility and Denials
  • Individual Taxpayer Identification Number (ITIN) Issues

If you wish to contact us for possible representation, please complete a client application or contact us at 734.936.3535.

SPEAKER SERVICE
If you would like a staff member to speak to your organization about particular tax topics, please contact us at 734.936.3535 or amylscot@umich.edu. In the past, we have presented to groups and organizations on a variety of topics, such as:

  • Domestic Violence and Taxes
  • Cancellation of Debt Income
  • Earned Income Tax Credit
  • Tax Tips for Students

We would be happy to give presentations or information in Spanish and Arabic, upon request.

LOCATION
The University of Michigan Law School's Low Income Taxpayer Clinic is located at 701 South State Street, on the corner of South State and Monroe streets, next to Hutchins Hall. Feel free to park at any of the meters. When you arrive at South Hall, please call your student attorney. He or she will meet you and take you to the meeting room.  If you have any questions, please don't hesitate to call us at 734.936.3535.

On-street metered parking is available at Monroe, State, and Hill streets, and Oakland and Tappan avenues. You can find a map here.

 
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