Low Income Tax Clinic

Introduction to the Low Income Tax Clinic

The UDC-DCSL Low Income Taxpayer Clinic (LITC) was established in January 2006. The LITC provides students with hands-on experience representing taxpayers who have active tax controversies pending with the IRS and in U.S. Tax Court. Students represent low-income residents referred to the clinic by the IRS and various local non-profit and advocacy organizations. LITC clients have no right to court-appointed attorneys and the vast majority cannot afford to hire private counsel.

Students in front of the US Tax Court Tax controversy cases include Earned Income Tax Credit (EITC) examinations, tax return audits resulting in tax deficiencies and the denial of various credits, including the Child Tax Credit and Additional Child Tax Credit. The LITC conducts a variety of tax outreach events in the community to advise District residents of their rights and responsibilities as taxpayers. Many of these outreach events are conducted in immigrant communities and outreach events are conducted in Spanish and Amharic. The classroom work includes coverage of relevant tax doctrine, including close examination the Internal Revenue Code and controlling case law. LITC faculty provide doctrinal material and address the practical aspects of tax controversy cases in order to prepare students to interview and counsel clients and to represent them effectively in these cases.

Participation as a student in the LITC is good preparation for a poverty law practice, a general law practice, or a future career as a tax attorney.