February 05, 2019

Low Income Taxpayer Clinics

Basics & Clinic List

Low Income Taxpayer Clinics (LITCs) represent low income taxpayers before the Internal Revenue Service, assist taxpayers in audits, appeals and collection disputes and can help taxpayers respond to IRS notices and to correct account problems. Contact clinics directly to see if they have any volunteer opportunities available.

Low Income Taxpayer Clinic List

Low Income Taxpayer Clinic Program Report - 2015

LITC Workshop Archive

Each year at the May Tax Meeting, the Pro Bono and Tax Clinics Committee hosts a Low-Income Tax Representation (LITR) Workshop on the Thursday of the meeting covering the most important and timely legal issues impacting low-income taxpayers. We repeat some of this material and also present new panels at the second LITR workshop in the series in early December. Below please find links to recordings and materials of the most recent LITR workshops.

The 2017 Tax Act: Impacts on Low-Income Taxpayers (May 10, 2018)

Cradle-to-Grave Small Business and Self-Employed Tax Issues: What Tax Practitioners Should Know (May 11, 2017)

Outside the Box of IRS Controversies: What Tax Practitioners Should Know (May 5, 2016)

LITC Publications

Effectively Representing Your Client Before the IRS, 7th Edition

A comprehensive collection of everything a tax professional should know when dealing with the IRS. It not only provides an in-depth discussion of the law, but is replete with realistic examples and hundreds of practice tips to aid tax practitioners during all stages of representation before the IRS in controversy matters, including exam, appeals, Tax Court, refund actions, and collection matters.

New chapter in the 7th Edition:

  • Assisting Taxpayers with Disabilities

Chapters completely rewritten:

  • Relief for Taxpayers from Federal Tax Lien
  • Tax Levies

New Bonus DVD Content:

  • Audio, Video, and Meeting Materials relevant to your practice.
  • Organizing a Tax Clinic
  • Establishing a Pro Bono Program as Part of a Tax Clinic

A Practitioner's Guide to Innocent Spouse Relief: Second Edition, By Robert B. Nadler

Several major developments have occurred since the initial publication of A Practitioner’s Guide to Innocent Spouse Relief.  Notable developments included the IRS abandoning its position that taxpayer’s claiming equitable relief was limited to a two-year statute of limitations. The IRS also published Rev. Proc. 2013-34, which provided new guidance in equitable relief cases.

In straightforward language, the Guide takes you step-by-step through the Innocent Spouse claim process, from information gathering, to administrative proceedings, to determination, to trial, and to refund relief.

In this newly revised edition, the author explains:

  • How to prepare an equitable relief claim under Rev. Proc. 2013-34.
  • How to recover your client’s tax refund when the IRS grants relief under section 6015(c).
  • Even though the IRS has eliminated abuse as an independent factor in Rev. Proc. 2013-34, why is abuse still a major element of an equitable relief claim.
  • What to do when the IRS sends a collection notice for a joint tax assessment and your client says “I did not file” a joint return.
  • What steps to take to protect the client’s innocent spouse claim while the client is going through a divorce.
  • Why it may be necessary to file a protective refund claim in some innocent spouse cases.
  • Why the first meeting with the client can dictate the success or failure of recovering your client’s tax payments.