Low income Tax Payer Clinic
What we do
The Low Income Taxpayer Clinic (“LITC”) provides free legal representation to qualifying taxpayers with federal tax issues. Students and volunteers of the LITC, working under the supervision of the Director and Staff Attorney, represent low income taxpayers before the Internal Revenue Service (“IRS”) and the U.S. Tax Court in audits, appeals, collections and federal tax litigation. In keeping with the University’s motto of “Truth and Service,” the LITC serves as a forum for practitioners to provide pro bono services to the community while allowing students to gain valuable experience handling client matters, researching individual and small business tax issues and working directly with the IRS and North Carolina Department of Revenue.
Students who wish to enroll in the LITC must be in good academic standing. Fundamentals of Income Taxation is a co-requisite for enrollment in the LITC.
Potential Clients and Community Partners
For client eligibility requirements, please visit the Low Income Taxpayer Clinic Income Eligibility Guidelines available on the IRS website. If you are a taxpayer who is seeking representation from the LITC, please click the “New Client Application” button at the top of the screen and following the instruction on the form. If you are a community partner who is attempting to refer a taxpayer to the LITC, please complete this referral form.
In addition to representation of taxpayers, LITC students and attorneys engage in community education and outreach. If you are interested in partnering with the LITC in an outreach event, please complete the Outreach Request Form.
Join our Pro Bono Panel
Are you an attorney, accountant or enrolled agent authorized to practice before the IRS? Are you looking to fulfill those 50 hours of pro bono services recommended by State Bar? Then you should consider volunteering for our LITC pro bono panel. Volunteering with an LITC gives you chance to provide valuable community service to low income North Carolinians, while gaining tax controversy experience.
The Low Income Taxpayer Clinic at NCCU School of Law has an ongoing need for volunteers to assist with its caseload. Please contact us for more details.
Although the clinic receives partial funding from the IRS, it is not affiliated with the IRS. Utilizing the services of the LITC will not affect a taxpayer’s rights before the IRS.
Contact: Matthew T. James, Esq., LL.M.