Since our establishment in 2007, we have helped low-income people tackle and resolve issues with the Internal Revenue Service. We offer tax controversy representation and free tax help to low-income individuals. Our clients typically navigate multiple challenges, such as poverty, disability, domestic violence, housing insecurity, literacy, and identity theft, and are overwhelmed by the intricacies of tax law and procedure.
About the Low Income Taxpayer Clinic
We fight for the IRS to assess no more than the correct amount of tax, and for our clients to pay no more than they can afford. We also create outreach programs to serve people who speak English as a second language and to help low-income people understand tax issues that may affect 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 receives funding from the IRS, the clinic 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.
In accordance with federal law, the LITC does not discriminate against taxpayers on the basis of race, color, national origin, disability, sex, or age. People with a disability may request a reasonable accommodation and people with limited English proficiency may request language assistance to access service.
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.
Information for Students
It is daunting and often impossible for our clients to face the intricacies of the tax code on their own, so our student attorneys help to educate individuals and advocate on their behalf before the IRS or the United States Tax Court.
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, and negotiate with IRS agents. Representing clients on a variety of issues, such as tax collection disputes, audits, IRS notices, Earned Income Tax Credit eligibility, and innocent spouse relief, student attorneys build vital interpersonal, legal writing, and critical thinking skills.
Moreover, the intimate size of the clinic—six students, one supervising attorney, and one administrator—allows students to encounter a unique mentorship experience, as well as cultivate the independence and confidence to provide excellent legal service for each specific case.
Information for Clients
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 law-lowincometax@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
- Basic Tax Literacy