Texas Tech University

Tax Clinic

The Tax Clinic began operation in September of 2000. The tax clinic is funded by a matching grant from the Internal Revenue Service and it provides legal help to taxpayers with incomes equal to or less than 250% of the federal poverty level in disputes with the IRS.

Background

The Low-Income Taxpayer Clinic was formed in April 2000 and began operation in September 2000 to provide professional skills training to law students and to provide law students the opportunity to gain practical experience in administrative proceedings before the Internal Revenue Service and in judicial proceedings before the United States Tax Court. The clinic serves residents in the West Texas Panhandle area of Texas and Eastern New Mexico by offering representation to taxpayers who are unable to obtain professional tax counsel.

Students develop important lawyering skills by interviewing and counseling clients, conducting factual investigations, legal research and analysis, negotiating compromises, drafting documents and litigating. Students are responsible for their own caseloads but are closely supervised by the clinic director. The director of the clinic assists the students in all phases of their clinical education.

Students represent low-income taxpayers in resolving controversies with the Internal Revenue Service. Representation will include securing the release of notices of levy and withdrawal or subordination of liens, obtaining payment agreements for delinquent taxes, preparing and filing offers in compromise, preparing and filing requests for relief as an innocent spouse, representation before the appeals division of the Internal Revenue Service, and a limited amount of representation in the United States Tax Court.

For Clients of the Tax Clinic

The Texas Tech University School of Law sponsors a Low Income Taxpayer Clinic which provides tax assistance to eligible taxpayers who live in the High Plains, Permian Basin, Rolling Plains of Western Texas, Far West Texas, and Eastern New Mexico AND if your income is less than 250% of the Federal Poverty Guidelines. Law students, under the supervision of a law professor, handle a wide range of issues including those listed below. All communications and information are confidential.

The TTU LITC does not assist in any criminal tax matters or tax return preparation. The LITC can assist you with the following Federal tax issues related to individual income tax matters:

  • IRS Audit Appeals
  • IRS Examination Notices
  • IRS Collection Notices
  • Earned Income Credit Controversies
  • Dependency Issues
  • Non-Filer Issues
  • Innocent Spouse Issues
  • Identity Theft Issues
  • Injured Spouse Issues

Taxpayers seeking representation must contact the Texas Tech University School of Law Low Income Taxpayer Clinic at (806) 742-4312 or toll free at (800) 420-8037 for the initial eligibility screening. The LITC staff will obtain some initial information from you and schedule an appointment for you to meet with a Tax Clinic student. If you are unable to travel to Lubbock, Texas for an appointment, an appointment will be scheduled for the interview to be conducted over the telephone.

If English is not your native language, the LITC can help with Spanish translation. Interpreters will help translate discussions.

Although the Clinic receives funding from the Internal Revenue Service, the clinic and its employees and volunteers are not affiliated with the IRS; and a taxpayer's decision to use the LITC will not affect the taxpayer's rights before the IRS.

Contact Us

The Texas Tech University School of Law Low Income Taxpayer Clinic is located at 1802 Hartford Avenue, Lubbock, Texas 79409-0004. Taxpayers seeking representation must contact the LITC at 806.742.4312 or toll free at 800.420.8037 for the initial eligibility screening.

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School of Law