The Low Income Taxpayer Clinic (LITC) at Washington University School of Law provides free legal representation to low-income individuals in disputes with the Internal Revenue Service.
Client Services include:
– Assisting with an audit or helping to obtain an audit reconsideration
– Filing a US Tax Court petition or appearing in US Tax Court on your behalf
– Preparing a settlement offer to settle a tax debt
– Requesting a stay in collections
– Helping to settle tax debts through the IRS Offer in Compromise (OIC) program
There are no attorney fees for our services, although you (the taxpayer) may have to pay any actual costs such as court filing fees and costs associated with filing certain forms with the IRS.
The LITC can also help taxpayers respond to IRS notices and correct account problems. The LITC does not assist with tax return preparation.
The Clinic will first determine whether you meet income guidelines and other criteria before agreeing to representation.
2019 Low-Income Taxpayer Clinic Eligibility Guidelines
Based on Household Size
1 Member: $31,225 2 Members: $42,275 3 Members: $53,325 4 Members: $64,375
5 Members: $75,425 6 Members: $86,475 7 Members: $97,525 8 Members: $108,575
Amount in controversy including fees and penalties must be less than $50,000 per tax year.
For assistance with tax return preparation, please visit the following website.
For more information or to schedule an appointment, please call: (314) 935-7238.