Low Income Taxpayer Clinic

The UDC-DCSL Low Income Taxpayer Clinic (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.

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.

For more information please see the clinic’s website.

This site provides resources for learning and practicing lawyering skills such as legal research and writing, client interviewing and client representation in hearings and court proceedings — in keeping with the highest standards of the profession.