Low Income Taxpayer Clinic

Washington University School of Law
Low-Income Taxpayer Clinic

Dealing with the IRS can be confusing and frustrating. We’re here to help.

Fill out an intake form here if you need help.

 

Who We Are

The Low Income Taxpayer Clinic (“LITC”) at WashU is a team committed to helping low-income members of the community solve their tax disputes with the IRS. All our services are completely free of charge. Our student attorneys (second – and third-year law students at WashU) work under the supervision of two experienced tax lawyers to advocate for you before the IRS.

 

Fall 2022 LITC students in attendance at Tax Court in St. Louis.

How We Can Help

Clients often come to the LITC with the following types of concerns:

  • I received a notice from the IRS saying I owe more than I thought.
  • My IRS notice says I need to file a Tax Court petition within a certain timeframe.
  • The IRS says it is going to garnish my wages or levy my property.
  • I owe the IRS a lot of money, and I can’t afford to pay right now.
  • I owe the IRS a lot of money, and I’ll never be able to pay.
  • I disagree with the amount the IRS says I owe.
  • I disagree with changes the IRS made to my tax return.

There are ways we can help clients in each of those scenarios, and our goal is to partner with you as a client to help alleviate the stress that goes along with any tax issue. We can help clients:

  • Respond to IRS audits, including audits of the Child Tax Credit and Earned Income Tax Credits
  • File petitions with the U.S. Tax Court
  • Request currently not collectable (“CNC”) status when you can’t pay what you owe
  • Prepare an Offer in Compromise (“OIC”) to settle tax debt
  • Submit an audit reconsideration

The LITC does not help clients file tax returns. Click here if you need help filing your tax return.

Here’s what our past clients have to say.

 

“Your services were a blessing to me during a difficult time. Everyone at the clinic was very helpful, informative, kind, and professional. I cannot thank you enough.”

“The LITC people we have been in contact with have been very polite and friendly…The troubles that have plagued us for nearly a year and a half have been resolved in a short period of time.”

“They helped me in so many ways with all the fears and tears with all the unknowns that I had.”

“Could not be happier! Should have consulted with WashU much earlier…”

Who is Eligible

To qualify for our free services, your income must fall within the following limits depending on the size of household, and the amount you owe the IRS must be less than $50,000 for any given tax year.

2024 Income Limits
Size of Household Income Limit
1 $37,650
2 $51,100
3 $64,550
4 $78,000
5 $91,450
6 $104,900
7 $118,350
8 $131,800
For each additional person, add: $12,850

 

If you’re a student interested in working with the LITC, click here.