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Low Income Taxpayer Clinic

Prospective Clients

Eligibility

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.

The Process

  • 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.  

Low Income Taxpayer Clinic

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