Low-Income Taxpayer Clinic - Community Information

Low Income Taxpayer clinicThe UC Law SF Low-Income Taxpayer Clinic (“LITC”) is a service of the University of California College of the Law, San Francisco that aims to help qualifying low-income individuals with their tax problems with the IRS, while providing the opportunity for our law students to develop their lawyering skills while work with underserved communities. Under the close direct supervision of UC Hastings faculty, students participating in the LITC act as primary attorneys for their clients, representing their clients before the IRS, U.S. Tax Court, and California state tax agencies.

The Low-Income Taxpayer Clinic is one of the many clinics funded by the Federal Government to provide legal representation to taxpayers without the means to pay an attorney to represent them before the Internal Revenue Service. As part of our mission, we also provide education and outreach to taxpayers who speak English as a second language.

For qualified taxpayers, our service is completely free of charge. We are funded by a grant administered by the IRS, but are otherwise completely independent from the IRS. Your information shared with us is confidential and protected by attorney-client privilege and will not be shared with the IRS without your permission unless required by law.

Students may learn more about the academic requirements of the Clinic here.

The way we treat people in vulnerable situations speaks a lot about the society we live in, says 3L Griffin Estes.

Who We Help

The LITC helps taxpayers with an income less than 250% of the poverty level.  The amount in dispute must also be less than $50,000 for any taxable year.  Please note that we do not prepare tax returns.  See the information below for more information:

Household Size Maximum Adjusted Gross Income
1 $31,900
2 $43,100
3 $54,300
4 $65,500
5 $76,700
6 $87,900
7 $99,100
8 $110,300
Photos of students helping

Services We Provide

  • Helping find alternatives to IRS liens and levies, including representing the taxpayer at Collection Due Process hearings
  • Assistance with IRS audits, including representing taxpayers at Tax Court and IRS Appeals Conferences
  • Innocent spouse relief
  • Negotiating Offers In Compromises to reduce taxpayer liability if the taxpayer is unable to pay
  • Tax-related identity theft issues
  • Setting up tax debt payment plans with the IRS
  • Worker classification
  • Assistance with other tax controversies

How to Contact Us

If you would like to see whether you qualify to receive assistance from us, feel free to contact us:

Email: litc@uchastings.edu

Phone: 415-703-8287

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