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 email@example.com
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.
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.
Assistant Clinical Professor and Director of the Low Income Taxpayer Clinic, Sarah Lora, and 3L Lewis and Clark Law student and clinic participant, Kevin Fann, wrote a blog post on the history of the case they recently won in the U.S. District Court, which was featured on the website Procedurally Taxing .
The Low Income-Taxpayer Clinic (LITC) recently prevailed on two court cases. The clinic successfully won a motion to dismiss in front of the U.S. District Court, and received a concession from the IRS in the U.S. Tax Court. LITC students were instrumental to the success of these two arguments.