• <a href="/live/image/gid/626/width/650/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.jpg" class="lw_preview_image lw_disable_preview" tabindex="-1"><picture class="lw_image lw_image95778"> <source type="image/jpeg" media="(max-width: 500px)" srcset="/live/image/gid/626/width/500/height/240/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 1x, /live/image/scale/2x/gid/626/width/500/height/240/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 2x, /live/image/scale/3x/gid/626/width/500/height/240/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 3x"/> <source type="image/jpeg" media="(max-width: 800px)" srcset="/live/image/gid/626/width/800/height/383/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 1x, /live/image/scale/2x/gid/626/width/800/height/383/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 2x, /live/image/scale/3x/gid/626/width/800/height/383/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 3x"/> <source type="image/jpeg" media="(max-width: 1200px)" srcset="/live/image/gid/626/width/1200/height/575/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 1x, /live/image/scale/2x/gid/626/width/1200/height/575/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 2x"/> <source type="image/jpeg" media="(min-width: 1201px)" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 2x"/> <img src="/live/image/gid/626/width/1440/height/690/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg" alt="" width="1440" height="690" srcset="/live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95778_95650_Lora_teaching_LITC_students_LtoR_Bree_Yamada_Tanner_Baloh_Sarah_Lora_Meg_Jones_2.rev.1663277018.jpg 2x" data-max-w="3200" data-max-h="1533"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"></div>
  • <a href="/live/image/gid/626/width/650/86920_9821000068fd3695d80856420a923687.jpg" class="lw_preview_image lw_disable_preview" tabindex="-1"><picture class="lw_image lw_image86920"> <source type="image/jpeg" media="(max-width: 500px)" srcset="/live/image/gid/626/width/500/height/240/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 1x, /live/image/scale/2x/gid/626/width/500/height/240/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 2x, /live/image/scale/3x/gid/626/width/500/height/240/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 3x"/> <source type="image/jpeg" media="(max-width: 800px)" srcset="/live/image/gid/626/width/800/height/383/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 1x, /live/image/scale/2x/gid/626/width/800/height/383/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 2x, /live/image/scale/3x/gid/626/width/800/height/383/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 3x"/> <source type="image/jpeg" media="(max-width: 1200px)" srcset="/live/image/gid/626/width/1200/height/575/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 1x, /live/image/scale/2x/gid/626/width/1200/height/575/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 2x"/> <source type="image/jpeg" media="(min-width: 1201px)" srcset="/live/image/gid/626/width/1440/height/690/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 2x"/> <img src="/live/image/gid/626/width/1440/height/690/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg" alt="" width="1440" height="690" srcset="/live/image/scale/2x/gid/626/width/1440/height/690/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.jpg 2x" data-max-w="3200" data-max-h="2136"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"></div>
  • <a href="/live/image/gid/626/width/650/95646_SBLC_and_LITC_students_at_work_2.jpg" class="lw_preview_image lw_disable_preview" tabindex="-1"><picture class="lw_image lw_image95646"> <source type="image/jpeg" media="(max-width: 500px)" srcset="/live/image/gid/626/width/500/height/240/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 1x, /live/image/scale/2x/gid/626/width/500/height/240/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 2x, /live/image/scale/3x/gid/626/width/500/height/240/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 3x"/> <source type="image/jpeg" media="(max-width: 800px)" srcset="/live/image/gid/626/width/800/height/383/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 1x, /live/image/scale/2x/gid/626/width/800/height/383/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 2x, /live/image/scale/3x/gid/626/width/800/height/383/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 3x"/> <source type="image/jpeg" media="(max-width: 1200px)" srcset="/live/image/gid/626/width/1200/height/575/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 1x, /live/image/scale/2x/gid/626/width/1200/height/575/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 2x"/> <source type="image/jpeg" media="(min-width: 1201px)" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 2x"/> <img src="/live/image/gid/626/width/1440/height/690/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg" alt="" width="1440" height="690" srcset="/live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.jpg 2x" data-max-w="3200" data-max-h="1949"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"></div>
  • <a href="/live/image/gid/626/width/650/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.jpg" class="lw_preview_image lw_disable_preview" tabindex="-1"><picture class="lw_image lw_image95648"> <source type="image/jpeg" media="(max-width: 500px)" srcset="/live/image/gid/626/width/500/height/240/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/500/height/240/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 2x, /live/image/scale/3x/gid/626/width/500/height/240/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 3x"/> <source type="image/jpeg" media="(max-width: 800px)" srcset="/live/image/gid/626/width/800/height/383/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/800/height/383/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 2x, /live/image/scale/3x/gid/626/width/800/height/383/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 3x"/> <source type="image/jpeg" media="(max-width: 1200px)" srcset="/live/image/gid/626/width/1200/height/575/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/1200/height/575/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 2x"/> <source type="image/jpeg" media="(min-width: 1201px)" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 2x"/> <img src="/live/image/gid/626/width/1440/height/690/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg" alt="" width="1440" height="690" srcset="/live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.jpg 2x" data-max-w="3200" data-max-h="1985"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"></div>
  • <a href="/live/image/gid/626/width/650/95649_LITC_student_Meg_Jones.jpg" class="lw_preview_image lw_disable_preview" tabindex="-1"><picture class="lw_image lw_image95649"> <source type="image/jpeg" media="(max-width: 500px)" srcset="/live/image/gid/626/width/500/height/240/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/500/height/240/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 2x, /live/image/scale/3x/gid/626/width/500/height/240/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 3x"/> <source type="image/jpeg" media="(max-width: 800px)" srcset="/live/image/gid/626/width/800/height/383/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/800/height/383/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 2x, /live/image/scale/3x/gid/626/width/800/height/383/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 3x"/> <source type="image/jpeg" media="(max-width: 1200px)" srcset="/live/image/gid/626/width/1200/height/575/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/1200/height/575/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 2x"/> <source type="image/jpeg" media="(min-width: 1201px)" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 2x"/> <img src="/live/image/gid/626/width/1440/height/690/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg" alt="" width="1440" height="690" srcset="/live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.jpg 2x" data-max-w="3200" data-max-h="2020"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"></div>

Low Income Taxpayer Clinic

Free need-based legal representation in Federal tax matters, specializing in client controversy with the IRS. 

Lewis & Clark Law School’s Low Income Taxpayer Clinic (LITC) gives students the opportunity to represent low income taxpayers in controversies with the Internal Revenue Service and Oregon Department of Revenue, including audits and appeals before that agency, trials, 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 works together with the Small Business Legal Clinic, in downtown Portland.

For more information about the clinic, reach out to Director of LITC Sarah Lora sarahlora@lclark.edu 

LITC News

Low Income Taxpayer Clinic Doubles Funding Received

The LITC has received a substantial boost in funding, doubling its budget to $400,000 with a $200,000 matching grant, allowing the clinic to expand its services

faculty

Karla E. Márquez ’23 Joins Low Income Tax Clinic as Clinical Fellow

Karla E. Márquez ’23, a dedicated legal advocate, joins the Low Income Tax Clinic as a clinical fellow following a doubling of the clinic’s funding for the 2023-2024 school year.

law, litc news, litc, low income taxpayer clinic, student

People First, Always | Yesenia Carrillo

Yesenia Carrillo, a rising 3L law student and daughter of immigrants, reflects on her transformative journey at the Low Income Taxpayer Clinic (LITC), emphasizing the importance of cultural competence and the potential of law to empower and uplift marginalized communities.

faculty, law, litc news, litc, low income taxpayer clinic

New Beginnings for Retired Judge Henry Breithaupt

Retired Judge Henry Breithaupt brings his wealth of experience in tax law to the Lewis & Clark Law School’s Low Income Taxpayer Clinic (LITC), providing valuable guidance and strategies to legal interns as they assist low to moderate-income taxpayers and educate them on tax management practices to prevent future controversies.

law, litc news, litc, low income taxpayer clinic, student

Flexibility Exists in Tax Law

A LITC legal intern successfully resolved an American Opportunity Tax Credit tax controversy, eliminating the client’s approximately $2,000 tax deficiency and showcasing the existence of flexibility within tax law.

law, litc news, litc, low income taxpayer clinic, student

LITC Legal Interns Recover $7,500 in Tax Refunds for Immigrant Taxpayer

Victorious efforts: Low Income Taxpayer Clinic interns’ triumph in securing tax refunds highlights the challenges faced by ESL taxpayers and the clinic’s commitment to overcoming barriers.