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
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.
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.
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.
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.
“Tax Issues for Immigrants”Authored by Professor
Low Income Taxpayer Clinic director Professor Sarah Lora co-authors a book for the American Bar Association to provide guidance on tax and immigration issues.
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.