Low Income Taxpayer Clinic

The LITC currently has a waitlist.  To be added, please click on the button below.

 

The Low Income Taxpayer Clinic (LITC) provides students with the opportunity to develop real-life lawyering skills working as “student attorneys” under faculty supervision on tax-related legal issues. Students will assist low-income taxpayers in disputes with the Internal Revenue Service (IRS), including possible appearances before the US Tax Court.

The LITC students’ primary experience will be to work under the Tax Court’s student practice rule and perform, or directly assist other lawyers performing, the tasks of competently assisting low-income taxpayer clients. The clinic provides intensive experiences with interviewing and counseling clients and negotiating with the IRS. Students will also be exposed to the legal and ethical problems that attorneys face in practice.

The LITC was established in the fall of 2014. Since its inception, 134 student attorneys have participated in the clinic and provided 34,000 hours of free legal services to low income and ESL taxpayers, primarily in Eastern Missouri and Southern Illinois. LITC faculty, staff, and volunteer attorneys have dedicated over 25,000 hours to clinic-related activities, over 5,600 of which were volunteer hours. The student attorneys, in collaboration with LITC faculty, have represented or consulted with nearly 500 taxpayers, secured over $113,000 in federal refunds, and corrected or compromised over $1.5 million in federal tax liabilities, penalties, and interest.

The LITC is directed by Sarah Narkiewicz. Sarah practiced as a tax attorney at The Stolar Partnership and Husch Blackwell prior to coming to Washington University in 2004. She helped found the Low Income Taxpayer Clinic in 2014. She currently serves as the Associate Dean of Clinical Education. In addition to directing the LITC she also directs the Tax LL.M. Program.

The LITC is also assisted by Jennifer Stoll, supervising attorney.

For information related to becoming a client of the Low Income Taxpayer Clinic.

Typical Student Activities

Students in the clinic will use and develop the following lawyering skills:

• Problem-solving
• Legal analysis and reasoning
• Legal research
• Factual investigation
• Client interviewing and counseling
• Oral and written communication
• Negotiation
• Litigation
• Organization and management of legal work
• Recognizing and resolving ethical dilemmas.