Low Income Taxpayer Clinic

About the Clinic

The Low-Income Tax Clinic at the University of Idaho College of Law is one of the College of Law’s clinical programs where law students, under the direction of their supervising attorney, help taxpayers who are low-income or speak English as a second language. The clinic helps individuals who have a tax dispute with the IRS and provides education and outreach. The clinic represents taxpayers in audits, appeals, tax collection and tax disputes with the IRS and in court. Services are provided at no cost.

The Students

Students participating in the Low-Income Tax Clinic are third year law students who have been granted a limited license to practice under the general supervision of a licensed attorney. Students gain practical experience by learning how to interview clients, draft engagement letters, consider ethical issues, research substantive legal tax issues, consider federal tax procedure and administrative rules. Students learn to navigate and devise a resolution to their client’s issues while studying practical legal skills through class lectures and discussions.

Prerequisites

• Federal Income Taxation (Law 9300) or permission
• Lawyering Process (Law 9710) or permission

Recommended

• Business Entities Taxation (Law 9270)
• Evidence (Law 9500)
• Trial Advocacy (Law 9580)

The Clients

Since the inception of the Tax Clinic in 2023, we have encountered clients with a diverse range of tax issues. We’ve had cases involving identity theft where someone has reported income under the taxpayer’s social security number. The Internal Revenue Service (“IRS”) then mistakenly asserts a tax liability against the victim.

The IRS also audits many low-income taxpayers even though these folks do not pay taxes. The IRS may doubt the validity of taxpayers’ claims for refunds. In some audits, the IRS may question whether the taxpayer improperly claimed a tax credit, such as the child tax credit or earned income credit. Taxpayers working as independent contractors are also frequent targets for audits with the IRS questioning both the amount of income and deductions. The Tax Clinic can assist with state income tax issues which are ancillary to a federal tax issue.