CCLS’s Low Income Taxpayer Clinic (LITC) provides direct representation to low-income taxpayers in controversies with the IRS dealing with such issues as return filing, IRS correspondence examinations and IRS face-to-face examinations, IRS collections, and appeals to the IRS. LITC will also assist taxpayers with judicial review before the United States Tax Court as necessary. The clinic will also develop a taxpayer education workshop which will cover such topics as an overview of the IRS and Federal Income Tax systems, the importance of proper completion of the W-4, different filing statuses, dependents, deductions and various tax credits, specifically, but not limited to, Earned Income Tax Credit, home ownership credits, child credits, and education credits. At each taxpayer education workshop, taxpayers will also have an opportunity to obtain limited advice and consultation regarding their personal tax issues.

Students involved in this course will provide low-income Maryland, District of Columbia, and Virginia residents with direct case representation before the IRS, local taxing authorities in Maryland and the District of Columbia, and the United States Tax Court; engage in such activities as conduct limited advice clinics for Maryland, District of Columbia, and Virginia residents; conduct community education and outreach programs for Maryland, District of Columbia, and Virginia based organizations and their members; and develop and conduct taxpayer education outreach programs.

LITC is open to all second and third-year students and there are no course prerequisites. Students may sign up for either four, five, or six credit hours. Each option includes mandatory attendance at the weekly class seminar. The four credit option requires students to commit 13 hours per week to the clinic, the five credit option requires students to commit 17 hours per week to the clinic, and the six credit option requires students to commit 20 hours per week to the clinic; this time commitment includes the weekly seminar.

Enrollment Information

Credit Options 4, 5, or 6 credits
Duration Semester, Fall and Spring
Open to 2nd, 3rd, 4th (evening) year students
Prerequisites Satisfactory completion of 1st-year law school curriculum

Fall Semester - Meets Tuesday/Thursday from August to mid-October

Spring Semester - Meets Tuesday/Thursday from January to mid-February

Avg Time Commitment

4 credits - 13 hours/week

5 credits - 17 hours/week

6 credits - 20 hours/week

Low Income Taxpayer Clinic Resources