Background

The Tax Clinic was the first clinic at Texas Tech University School of Law and began operation in September 2000. The Tax Clinic is partially funded by an Internal Revenue Service (IRS) grant named “Low Income Taxpayer Clinic” (LITC). The purpose of the grant is to ensure low-income taxpayers have access to legal representation. The Tax Clinic’s primary purpose is to help low-income taxpayers resolve disputes before the IRS, usually by reducing or eliminating debt and/or securing delayed or denied refunds. Under the supervision of a licensed attorney, third-year law students represent clients before the IRS in administrative proceedings and cases docketed in United States Tax Court.

For Clients of the Tax Clinic

Eligibility for Services:

The Tax Clinic at Texas Tech University School of Law provides federal tax assistance to eligible taxpayers who live in our service region, which covers 88 counties located in West and Southwest Texas, and some counties in Eastern New Mexico. Because we are grant-funded, our services are limited to taxpayers whose income is equal to or less than 250% of the federal poverty guidelines. The Tax Clinic operates as a law firm; therefore, all client communication remains confidential. Law students, under the supervision of a law professor and licensed attorney, handle a wide range of issues. 

How we can help—the Tax Clinic can assist with the following federal tax issues:

• Responding to IRS Audits
• Responding to IRS Collection Notices
• Representation in the IRS Independent Office of Appeals
• Representation in United States Tax Court
• Dependent-Related and Earned Income Credit Disputes
• Self-employment Disputes
• Innocent Spouse Relief
• Injured Spouse Relief
• Refund Claims
• Non-Filer Issues
• Identity Theft (Employment-Related or Refund- Related)
• Identity Verification
• Return Preparer Fraud
• Cancellation of Debt
• Penalty Relief

Prohibited cases:

The Tax Clinic does not assist in criminal tax matters or business tax matters unless they involve self-employment that is reported on an individual’s Form 1040, Schedule C. The Tax Clinic does not assist with tax return preparation unless it is required to resolve a tax dispute.

How to Apply?

Taxpayers seeking help with an IRS issue must contact the Tax Clinic at (806) 742-4312 or toll free at (800) 420-8037 for an initial eligibility screening, which is completed by Tax Clinic staff. A student representative will follow-up after this initial screening to gather additional information related to your IRS dispute. Generally, all communication with our office can be done by telephone or written correspondence. However, if you live in or near Lubbock, we are happy to schedule an in-person appointment. If English is not your native language, the Tax Clinic has interpreters for Spanish-speaking taxpayers and access to an interpreter service for other language translations.

We are independent from the Internal Revenue Service.

Although the Tax Clinic receives funding from the IRS, the clinic and its employees and volunteers are not affiliated with the IRS. A taxpayer's decision to use Tax Clinic services will not affect the taxpayer's rights before the IRS.

For Students of the Tax Clinic

Participation in the Tax Clinic offers a unique learning experience for third-year law students interested in transactional or administrative law, equipping them with essential skills transferrable to any practice area, all while making a meaningful impact on their client's lives. Tax Clinic is a two-semester commitment comprised of two components: clinic (3 credits) and lecture (2 credits). Under the supervision of a licensed attorney—the Clinic Director—students represent clients in all stages of their case, from initial interview to resolution. The Tax Clinic helps clients resolve disputes by reducing debt and securing refunds, in both administrative and judicial forums. Students will develop practical skills in client interviewing and counseling; critical thinking; legal research, writing, and analysis; drafting persuasive legal documents, along with correspondence to clients and opposing parties; and become comfortable organizing, indexing, and quickly accessing vast quantities of material. Students will learn that effective representation often requires a holistic approach, necessitating solutions that extend beyond traditional legal remedies that are tailored to each client's unique needs.
 
Each semester, students are required to complete a minimum of 150 office hours for the clinic component. Weekly lectures address procedural and substantive tax issues relevant to the representation of low-income taxpayers, along with case rounds where students will “staff” their cases and the class will discuss case action plans. Although students are responsible for handling their own caseload, the Clinic Director assists them in all phases of their clinical education. Additionally, students are required to volunteer at the local IRS Volunteer Income Tax Assistance (VITA) site during the Spring semester, which offers free tax preparation to eligible taxpayers. To apply for admission to the Tax Clinic you must submit an application in early February and are subject to an interview by the Clinic Director. If you are accepted into the Tax Clinic, you will not register for the course. Instead, you will be enrolled by the Registrar’s office.

Contact Us

The Texas Tech University School of Law Low Income Taxpayer Clinic is located at 3311 18th Street, 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.

Important Links

• Information for Students