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
Rianka Macwan ’24 Awarded Unprecedented Third Year of ABA Fellowship Funding
Through Lewis & Clark’s Low Income Taxpayer Clinic, Rianka Macwan will continue expanding access to tax assistance and legal representation for adults in custody in Oregon.
Student Profile - Rianka Macwan, JD ’24
Originally drawn to law school to seek justice for animals in captivity, Rianka Macwan, JD ’24, maximized her law student experience by fully exploring and participating in all of her interests. Through this personal and professional work, she decided to launch her career as the LITC’s ABA Tax Fellow.
Professor Sarah Lora Co-Authors Textbook Chapter on Clinical Tax Education
Sarah Lora, Clinical Professor in the Low Income Taxpayer Clinic, co-authored a book chapter on Tax Advocacy, published in the International Handbook on Clinical Tax Education.
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
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.
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.