Low Income Taxpayer Clinic Updates

The Low Income Taxpayer Clinic (LITC) provides free need-based legal representation in federal tax matters, specializing in client controversies with the IRS.

LITC Students Assist in Stimulus Payment Equity

Lewis & Clark Law students at the Low Income Taxpayer Clinic are providing assistance to incarcerated individuals who never received stimulus payments. The issue was first brought to the clinic’s attention by Professor Aliza Kaplan, who directs the Criminal Justice Reform Clinic. Jordan Hartman ’22 handled the bulk of intakes and representation for these cases, but as word spread about this assistance, the increased number of cases are now delegated broadly among all of the LITC students.

To date, the LITC has helped more than 60 clients; so far, clients have received about $20,000. The clinic will continue to help these individuals until the statute of limitations ends in 2026.


Law Students Help Recent Immigrants Obtain Thousands of Dollars in Tax Credits

The LITC has served many immigrants with complex tax issues. In one case, LITC helped a Mexican asylee in an audit challenging her ability to claim the earned income tax credit and child tax credit. Alum Diego Gutierrez ’21 assisted the client by gathering evidence, drafting a compelling narrative, and submitting it to the IRS. The clinic was able to help the taxpayer prevail and obtain more than $9,000 in refunds.

In another case, the LITC helped a Guatemalan asylee who was supporting a child who had just obtained her social security number. The clinic helped her prove that she had earned income for the tax year, resulting in a refund totaling more than $5,000 for the client and her family. Student Karla Márquez de Gaab ’23 assisted the client in gathering evidence, including a letter from her employer, verifying her income.

A teaching moment (LtoR) Bree Yamada '24, Tanner Baloh '24, Professor Sarah Lora (LITC director), and Meg Jones '24. A teaching moment (LtoR) Bree Yamada ’24, Tanner Baloh ’24, Professor Sarah Lora (LITC director), and Meg Jones ’24.


IRS Funds LITC for Another Three Years

The Internal Revenue Service (IRS) awarded funding in support of Lewis & Clark’s Low Income Taxpayer Clinic (LITC) for another three years, through 2024. This award represents the 22nd, 23rd, and 24th years of continued IRS support for the clinic; the LITC reapplies for these competitive $300,000 grants every three years.

The IRS building in Portland. The IRS building in Portland. Credit: M.O. Stevens, CC BY-SA 3.0, via Wikimedia Commons

More Clinic Updates

clinic update, Fall-2025

Coming in Fall 2025

The following clinical programs will be offered in the 2025–26 academic year.

clinic update, Fall-2025
Students in the Public Defense Practicum with MPD Chief Attorney Rachel Maremont and Washington County Chief Attorney Ashley Needham.

Public Defense Practicum

Students  provided comprehensive legal support—under the guidance of their supervisors—for over 250 individuals who had previously been on the unrepresented list.

clinic update, Fall-2025
Professor Erica Lyman '06 (L) and Renee Gift '09 in Bonn, Germany.

Global Law Alliance (GLA)

GLA student work concerned many pressing international issues.

clinic update, Fall-2025
Students Stephanie Scheno '25 and Hannah Beaulieu '26 at the Crime Victim conference.

National Crime Victims Litigation Institute

This year, students at the National Crime Victims Litigation Institute (NCVLI) tackled a wide range of cutting-edge legal issues impacting victims’ rights.

clinic update, Fall-2025
LITC Director and Professor Sarah Lora speaking with clinic students.

Low Income Taxpayer Clinic (LITC)

As of summer 2025, the LITC has served 216 Oregonians in a variety of tax-related matters—a significant increase in case volume from prior years.

clinic update, Fall-2025
High school students take advantage of tabling opportunities at GEI's second annual Youth Climate Summit.

Green Energy Institute (GEI)

The Green Energy Institute continues to propel forward progress on Oregon’s climate policies despite national pressure to undermine momentum.

clinic update, Fall-2025
Professor Tom Buchele hugging one of the trees he's trying to save in an ongoing Earthrise lawsuit (plus Tom's dog Sam).

Earthrise

Earthrise’s work in 2024–25 spurred habitat improvements for endangered shortnose sturgeon in the Connecticut River.

clinic update, Fall-2025
WRLC attorney Aaron Bruner, along with Fall 2024 WRLC Practicum students Maria Guillamont and Taylor Harwood.

Western Resources Legal Center (WRLC)

The Western Resources Legal Center (WRLC) offers a litigation practicum to L&C law students with hands-on legal training on behalf of natural resource users.

clinic update, Fall-2025

Farmed Animal Protection Project

The Farmed Animal Protection Project trains JD, LLM, and MSL students to use legal tools to advocate for farmed animals.

clinic update, Fall-2025

Small Business Legal Clinic (SBLC)

The Small Business Legal Clinic (SBLC) had an outstanding year.

clinic update, Fall-2024

Farmed Animal Protection Project

The Farmed Animal Protection Project (FAPP) offers students a two-semester experiential learning opportunity focused on farmed animal protection.

clinic update, Fall-2024

Western Resources Legal Center (WRLC)

The Western Resources Legal Center (WRLC) offers a litigation practicum to L&C law students with hands-on legal training on behalf of natural resource users.

clinic update, Fall-2024

Green Energy Institute (GEI)

Thanks to donor support, the clinic employed several top-notch law clerks to assist us in advocacy efforts.

clinic update, Fall-2024

Crime Victim Litigation Clinic (CVLC)

Throughout the fall of 2023 and spring of 2024, Crime Victim Litigation Clinic students engaged in significant legal work nationwide.

clinic update, Fall-2024
The 2023-2024 Earthrise clinic students and staff celebrated a great school year with a pizza party at a local park.

Earthrise

This year marked a bittersweet transition for Earthrise, as Earthrise Director and Clinical Professor Allison LaPlante ’02 left the law school after almost 20 years.

More Stories

Dean Alicia Ouellette chats with law students.