During the lengthy government shutdown, low income taxpayer clinics (“LITCs”) nationwide faced significant challenges in serving vulnerable clients. WashU Law’s LITC, directed by Professor Sarah Narkiewicz, encountered difficulties assisting taxpayers with resolving issues related to tax return processing, refund delays, unanswered correspondence, and stalled audit reconsiderations. LITC faculty and students found themselves operating with limited access to essential resources as much of the already diminished IRS was furloughed. Although the IRS did continue answering phone calls on a limited basis, several departments, including the Taxpayer Advocate Service (with whom LITCs often work closely), were entirely closed. As a result, advancing cases became even more challenging and taxpayers were caught in limbo.
Despite diminished IRS resources, LITC students prepared offers in compromise, audit reconsiderations, identity theft affidavits, and other materials. Submissions to the IRS had already required considerable processing time, and now the IRS acknowledges that these timeframes will be extended further due to the shutdown. Of particular concern are the LITC clients who are owed refunds that are needed to cover rent, medical bills, and other urgent expenses.
The experience underscored for the students how IRS delays represent real hardships for low-income families who rely on tax refunds to afford basic necessities. Despite the obstacles, the LITC made the best of the situation, increasing outreach efforts to help taxpayers understand their rights and to educate them on recent changes in the tax law. For students working in the LITC, the shutdown proved to be an invaluable learning experience in advocating for clients during extraordinary circumstances and understanding the real-world impact of government operations on vulnerable communities.
