Welcome
The University of Maryland Low Income Taxpayer Clinic (LITC) is an academic clinic operating since 2011 within the Clinical Law Offices of the University of Maryland Carey School of Law. We provide free, independent legal representation to low-income taxpayers in disputes with the IRS. Although we receive a grant from the Internal Revenue Service to provide these services, the clinic is not part of the IRS.
LITC clients are represented by court-certified student-attorneys practicing under the supervision of an experienced professor, Beverly Winstead. We are proud to offer professional legal representation to Maryland’s low-income taxpayers.
Whom do we serve?
The Low Income Taxpayer Clinic is glad to assist low-income taxpayers who are currently in dispute, or "controversy," with the Internal Revenue Service. The clinic receives a grant under Section 7526 of the Internal Revenue Code that partially funds its operations. Accordingly, at least 90 percent of the taxpayers the clinic represents must have incomes at or below 250 percent of the federal poverty level.
Also, generally, a qualifying taxpayer's amount in dispute with the IRS (before any interest is added) should be less than $50,000 per tax year, exclusive of interest.
To see if your annual income qualifies you for representation, first select the number of people in your household on the chart below. Then determine your total expected income for the year. If your income is equal to or less than the amount listed for your household size, you may qualify for representation by the clinic.
| Size of Family | 48 Contiguous States, Puerto Rico, and D.C. |
|---|---|
| 1 | $32,200 |
| 2 | $43,550 |
| 3 | $54,900 |
| 4 | $66,250 |
| 5 | $77,600 |
| 6 | $88,950 |
| 7 | $100,300 |
| 8 | $111,650 |
| For each additional person, add | $11,350 |
If your income or the amount in dispute in your case falls close to, but outside of, these limits, you may still contact the clinic. We will accept a very limited number of cases outside our standard monetary limits on a case-by-case basis. For more information on determining your household size and what constitutes "income," call us at 410-706-3295 and ask for "Low Income Taxpayer Clinic Intake" or consult the Client Application form.
What services do we provide?
Our student-attorneys represent qualifying taxpayers in interactions with the IRS as well as in the U.S. Tax Court. We handle tax collection matters as well as tax litigation.
The clinic represents taxpayers in all types of tax controversies against the IRS. These include but are not limited to:
- Resolving IRS levies
- Resolving matters related to federal tax liens on property
- Collection due process and related matters
- Requests for Offers in Compromise
- Requests for Installment Agreements
- Requests for Innocent Spouse relief
- Requests for audit reconsideration
- Identity theft issues
- Tax Court cases of all kinds
Note: We do not prepare current-year tax returns. If you need assistance preparing your tax return for the current year and cannot afford to pay for return preparation, we recommend that you contact one of the Volunteer Income Tax Assistance sites. We will prepare past-due tax returns for our active clients, but only as part of resolving another tax problem.
How do I apply?
If you meet the income requirements (above), you should contact us for an initial interview in one of the following ways:
1.) Call 410-706-3295 and ask for “Low Income Taxpayer Clinic Intake.” If you wish, fill out the Client Application in advance to prepare yourself for the questions the administrator will ask.
2.) Fax the Client Application to ATTN: Low Income Taxpayer Clinic, at 410-706-5856.
3.) Mail the Client Application to:
University of Maryland Low Income Taxpayer Clinic
500 West Baltimore St.,
Ste 360
Baltimore, MD 21201
You should expect a response within seven days of your call/receipt of your application.
How much does it cost?
The LITC does not charge for its services. However, clients may be required to pay certain, limited court fees or IRS filing fees.
Helpful links
- For a list of Volunteer Income Tax Assistance sites (return preparation)
http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers - Taxpayer Advocate Service website
http://www.taxpayeradvocate.irs.gov - Taxpayer Bill of Rights
http://www.taxpayeradvocate.irs.gov/taxpayer-rights
Disclaimer
This site is solely intended to provide legal information to the public. It is not intended to provide legal advice. Legal information constitutes general information about the law while legal advice involves an application of the law to an individual's specific circumstances.