Law Clinics

Low Income Taxpayer Clinic (LITC)

The LITC puts students directly into tax law practice, developing essential lawyering skills through real disputes under expert faculty supervision.

Need Legal Help?

If you’re facing IRS notices, audits, wage garnishment, or can’t afford to pay what you owe, our clinic may be able to help. We provide free legal services to qualifying individuals with tax debts under $50,000 per year and household income within IRS guidelines.

Fill out an intake form here if you need help (esta forma está disponible en español).

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

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.

About the Clinic

The LITC connects students with real tax law practice, representing low-income taxpayers in disputes with the Internal Revenue Service (IRS) under expert faculty supervision. Students assist clients through complex cases, including possible appearances before the US Tax Court, while developing essential skills in client interviewing, counseling, and negotiating with the IRS.

Practical Experience:

Work under the Tax Court’s student practice rule
Interview and counsel low-income taxpayer clients
Negotiate directly with the IRS on behalf of clients
Conduct legal research and factual investigation
Handle case organization and management
Navigate legal and ethical challenges in tax practice
Represent or consult with clients in federal tax disputes

Decades of Impact

Since 2014, the the LITC has made significant impact in the community:

134 student attorneys have provided 34,000 hours of free legal services
Faculty, staff, and volunteers contributed over 25,000 additional hours
Represented or consulted with nearly 500 taxpayers in Eastern Missouri and Southern Illinois
Secured over $113,000 in federal refunds for clients
Corrected or compromised over $1.5 million in federal tax liabilities, penalties, and interest

Client Testimonials

“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…”