• <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/webp" srcset="/live/image/gid/626/width/1440/height/690/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.webp 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/86920_9821000068fd3695d80856420a923687.rev.1611697246.webp 2x"/> <source type="image/jpeg" srcset="/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" loading="lazy"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"/>
  • <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/webp" 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.webp 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.webp 2x"/> <source type="image/jpeg" 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"/> <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" loading="lazy"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"/>
  • <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/webp" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.webp 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95646_SBLC_and_LITC_students_at_work_2.rev.1662590440.webp 2x"/> <source type="image/jpeg" 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"/> <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" loading="lazy"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"/>
  • <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/webp" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.webp 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95648_Professor_Sarah_Lora_and_LITC_student_Tanner_Baloh.rev.1662590442.webp 2x"/> <source type="image/jpeg" 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"/> <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" loading="lazy"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"/>
  • <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/webp" srcset="/live/image/gid/626/width/1440/height/690/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.webp 1x, /live/image/scale/2x/gid/626/width/1440/height/690/crop/1/95649_LITC_student_Meg_Jones.rev.1662590442.webp 2x"/> <source type="image/jpeg" srcset="/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" loading="lazy"/> </picture> </a><div class="hero-full_image_caption collapsable-caption"/>

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

Clinic Students Assist in Stimulus Payment Equity

Many incarcerated individuals did not receive their benefit. Students at the Low Income Taxpayer Clinic helped to resolve the issue.

Continued Support for Low Income Taxpayer Clinic (LITC)

The Internal Revenue Service (IRS) has awarded funding in support of Lewis & Clark’s Low Income Taxpayer Clinic (LITC) for another three years, through 2024.

Sarah Lora Drafts Comments for ABA Section on Taxation

Sarah Lora drafted comments submitted by the ABA Section of Taxation to the Internal Revenue Service.
*

LITC Presents to Migrant Parents and Educators

The Low Income Taxpayer Clinic (LITC) at Lewis & Clark Law School presented at the annual Oregon Migrant Education Program (MEP) Conference, November 6 and 7, 2020.

LITC Secures Win for Jamaican Farmworkers

The Low Income Taxpayer Clinic (LITC) is co-counseling with attorney Ellen Kreitmeier to represent several farmworkers from Jamaica who were in the United States on H2A visas to harvest apples in 2018. The IRS rejected the farmworkers’ claims for a personal exemption based on a misapplication of a provision in the Tax Cuts and Jobs Act. This caused the farmworkers to pay taxes on every dollar earned.

LITC Helps Homeless Clients

The Low Income Taxpayer Clinic (LITC) at Lewis & Clark Law School has collaborated with Street Roots, a local nonprofit, to prepare tax returns for homeless individuals so they can receive their stimulus checks.