Useful Links:
United States Tax Court (USTC)
Contact a Low Income Taxpayer Clinic
ABA Tax Section Low Income Taxpayers Committee (LITP)
LITP's Searchable Small Tax Case Summaries
Effectively Representing Your Client Before the "New" IRS
National Resource Center
With
the enactment of the Internal Revenue Service Restructuring and Reform
Act of 1998, Congress authorized matching funding of qualified low income
taxpayer clinics. See IRC
§ 7526. Qualified low income
taxpayer clinics may take the form of either (1) a program at an accredited
law, business, or accounting school; or (2) a 501(c)(3) organization that
provides representation or referrals to volunteer representatives of low
income taxpayers for free or for a nominal fee.
The Community
Tax Law Project, through the National Resource Center, provides assistance
to new and existing low-income tax clinics. CTLP conducts training
sessions, sells videos and workbooks,
back issues of The Community Tax Law Report,
and helps answer questions.
This site contains articles about low income tax clinics, starting an independent tax clinic, and starting a law school tax clinic. The site also provides a copy of Internal Revenue Code section 7526 and low-income tax clinic eligibility guidelines.
©
Copyright 2007 The Community Tax Law Project
all rights reserved
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