To qualify for free representation, the income clients earn or expect to earn must fall below 250% of Federal Poverty Income Guidelines. The numbers in the table are from 2019, and they change annually. Please contact us if you have questions about your eligibility.
As a law school clinic, the needs of student interns must be met in order to provide the best service possible. Thus, the LITC must consider:
- Whether the Clinic has the expertise to adequately represent the client.
- The likely educational value of the tax matter to the student.
- The amount of time Clinic students will have to work on the tax matter.
- Whether the LITC can make a difference in the client’s case.
- Potential clients call or email the LITC to be put on the wait list.
- The LITC accepts clients in order of case priority.
- Priority is determined by the type of case and whether the client has outstanding deadlines with the IRS.
Types of IRS Cases
- A letter from the IRS informing the client that their return is being examined (audited).
- A notice that the IRS has filed a lien against the client, or a notice that the IRS intends to levy on the client’s property.
- A notice that the IRS determined that there is a “deficiency” in the client’s taxes and that the client has 90 days to file a petition with the Tax Court.
- A bill from the IRS for past due taxes that are the result of income that the client’s spouse earned and of which the client was unaware.
- Other IRS controversies on a case-by-case basis.
- We can only handle Oregon State issues if there is also an IRS controversy.
- We do not do regular tax preparation (unless the preparation of the return resolves a tax controversy). For free tax preparation services, please contact Cash Oregon at www.cashoregon.org.