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Tax Law

Low-Income Taxpayer Clinic

The law school’s Low-Income Taxpayer Clinic (LITC) gives students the opportunity to represent taxpayers of lesser means in controversies with the Internal Revenue Service, including audits and appeals before that agency, trials and hearings before the U.S. Tax Court, and appeals to the U.S. Court of Appeals for the Ninth Circuit. Student participants work under the supervision of an experienced tax attorney who is a full-time member of the law school faculty. The LITC accepts for representation only those cases that maximize student opportunities to learn and develop practical lawyering skills.

The LITC is part of the Small Business Legal Clinic, which provides students with hands-on experience in developing lawyering skills. The clinic operates out of its own office space in downtown Portland. Student participants interview and counsel clients; conduct factual investigations; solve problems; draft documents; negotiate cases; and represent clients at administrative hearings, in trials, and on appeals.

Professor Jan Pierce, director of the Lewis & Clark Low-Income Taxpayer Clinic, previously served for 27 years as an attorney for the Internal Revenue Service, including many years as a supervising attorney. He has been the leader of our tax clinic since the day it opened in the spring of 2000.