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Low Income Taxpayer Clinic

Since 2000, the Low Income Taxpayer Clinic has been providing legal services to taxpayers residing in West Virginia in order to resolve their tax controversy with the Internal Revenue Service (IRS).

The Clinic provides information, advice, and representation on federal individual tax matters to low-income individuals. The Clinic has represented taxpayers in a wide range of controversies, but unless closely tied to a controversy, it does not assist in the preparation of current income tax returns.

We provide an important community service to low-income taxpayers residing throughout the state of West Virginia by providing representation at little or no cost. At the same time, we provide a clinical education program for law students, extending learning beyond the classroom and into the community.

Representation in the Clinic is provided by law school students in their final year of study at the West Virginia University College of Law. Law school students are admitted to practice law under the supervision of the College of Law faculty. These students have successfully completed a course in Income Taxation and, in most cases, have completed additional advanced tax courses. The faculty supervisors are experienced tax law attorneys who work closely with the student attorneys to ensure that every matter is handled promptly and effectively.

Students in the Tax Clinic handle all aspects of a controversy with the IRS from beginning to end including interviewing and counseling clients, communicating with the IRS on the client’s behalf, conducting legal research on tax law and procedure, preparing cases for compromises and appeals conferences, and appearing before the United States Tax Court.

The determination of whether an individual is accepted as a client in the Tax Clinic depends on the individual’s (family’s) financial situation, the elements of the controversy, and the workload of the Clinic. Individuals who seek to obtain representation from the Tax Clinic must provide information relating to their financial status.

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