Prospective Clients
Eligibility
To qualify for free representation, the income clients earn or expect to earn must fall below 250% of Federal Poverty Income Guidelines. The numbers in the table are from 2024, and they change annually. Please contact us if you have questions about your eligibility.
As a law school clinic, the needs of student interns must be met in order to provide the best service possible. Thus, the LITC must consider:
- Whether the Clinic has the expertise to adequately represent the client.
- The likely educational value of the tax matter to the student.
- The amount of time Clinic students will have to work on the tax matter.
- Whether the LITC can make a difference in the client’s case.
The Process
- Potential clients call or email the LITC to be put on the wait list.
- The LITC accepts clients in order of case priority.
- Priority is determined by the type of case and whether the client has outstanding deadlines with the IRS.
Types of IRS Cases
- A letter from the IRS informing the client that their return is being examined (audited).
- A notice that the IRS has filed a lien against the client, or a notice that the IRS intends to levy on the client’s property.
- A notice that the IRS determined that there is a “deficiency” in the client’s taxes and that the client has 90 days to file a petition with the Tax Court.
- A bill from the IRS for past due taxes that are the result of income that the client’s spouse earned and of which the client was unaware.
- Other IRS controversies on a case-by-case basis.
- We can only handle Oregon State issues if there is also an IRS controversy.
- We do not do regular tax preparation (unless the preparation of the return resolves a tax controversy). For free tax preparation services, please contact Cash Oregon at www.cashoregon.org.
THE LITC WAITLIST IS CURRENTLY CLOSED. If you need help soon, please contact one of the other LITCs in Oregon:
Follow the link below to set up a call for a tax screening.