Potential Client Information
The University of Baltimore Tax Clinic is an academic clinic operating within the Clinical Law Offices of the University of Baltimore School of Law. The clinic is not part of the Internal Revenue Service. We provide independent legal representation to taxpayers in disputes with the IRS.
Please read our Potential Client Page for the exact details on qualifying as a client of the clinic.
The University of Baltimore Tax Clinic does not charge for its services to qualifying taxpayers.
However, clients may be required to pay certain, limited court fees or IRS filing fees. To request representation, contact the University of Baltimore's Clinical Law Offices at (410) 837-5706 and ask for "Tax Clinic Intake."
Who do we serve?
The Tax Clinic is glad to assist low-income taxpayers who are currently in dispute, or "controversy" with the Internal Revenue Service. We do not prepare current-year tax returns. If you need assistance preparing your tax return for last year and cannot afford to pay for return preparation, we recommend that you contact one of the Volunteer Income Tax Assistance sites listed here. We will prepare past-due tax returns for our active clients, but only as part of resolving another tax problem.
Our Student Attorneys represent qualifying taxpayers in interactions with the IRS as well as in the U.S. Tax Court.We handle tax collection matters as well as tax litigation.
- Resolving IRS levies
- Resolving matters related to federal tax liens on property
- Collection due process and related matters
- Requests for Offers in Compromise
- Requests for Installment Agreements
- Requests for Innocent Spouse relief
- Requests for audit reconsideration
- Identity theft issues
- U.S. Tax Court cases of all kinds
Note: The Clinic does not prepare current year tax returns and does not prepare 'back' tax returns except in conjunction with resolving a controversy.
How are we authorized to serve you?
Clients are represented by student attorneys practicing under the supervision of a professor, pursuant to Rule 16 of the Maryland Lawyers' Rules of Professional Conduct and special orders issued by the Internal Revenue Service under IRS Circular 230. The Tax Clinic Supervising attorney is John B. Snyder, III.
The University of Baltimore Law Clinics have provided a wide range of services for low income clients in Baltimore and the surrounding region for several decades. The Tax Clinic was established in 2000 to assist low income taxpayers in disputes with the Internal Revenue Service. The clinic initially accepted referrals exclusively from the Maryland Volunteer Lawyers' Service but in 2006, the clinic received its first independent grant under Section 7526 of the Internal Revenue Code and began performing its own intake. Past directors of the clinic have includes Fred B. Brown, Charles Borek, and Keith S. Blair. Many of the clinic's alumni have gone on to notable careers in the Maryland tax controversy community. In 2010, the clinic ceased operating.
In 2014, the clinic applied for and received a new grant under Section 7526. On January 1, 2015, the University of Baltimore Tax Clinic resumed operations under the direction of John B. Snyder, III. Professor Snyder, a former trial attorney with the United States Department of Justice, Tax Division, previously worked in the clinic as Clinical Fellow from 2006 through 2009.
Now housed in the state of the art Clinical Law Offices in the University of Baltimore School of Law's new Angelos Law Center, the Tax Clinic is once again proud to offer professional representation to Maryland's low-income taxpayers.
The clinic receives a grant under Section 7526 of the Internal Revenue Code that partially funds its operations. Accordingly, at least ninety percent of the taxpayers the clinic represents must have incomes at or below 250% of the federal poverty level.
Also, generally a qualifying taxpayer's amount in dispute with the IRS (before any interest is added) should be less than $50,000 per tax year, exclusive of interest.
To see if your annual income qualifies you for representation, first, select the number of people in your household on the chart below. Second, determine your total expected income for 2015. If your income is equal to or less than the amount listed for your household size, you may qualify for representation by the clinic.
|For each additional person, add||$10,400|
For more information on determining your household size and what constitutes "income," call us at 410-837-5706 and ask for "Tax Clinic Intake" or consult the Client Application form.
If your income or the amount in dispute in your case falls close to, but outside of, these limits, you may still contact the clinic. We will accept a very limited number of cases outside our standard monetary limits on a case-by-case basis.
If you meet the requirements as a qualifying taxpayer, then you should contact us for an initial interview.
1.) Call (410) 837-5706 and ask for “Tax Clinic Intake.” If you wish, fill out the Client Application in advance to prepare yourself for the questions the administrator will ask.
2.) Fax the Client Application to ATTN: Tax Clinic, at 410-837-4776.
3.) Mail the Client Application to:
University of Baltimore Tax Clinic
1420 N. Charles Street
Baltimore, MD 21201
How much does it cost?
The University of Baltimore Tax Clinic does not charge for its services. However, clients may be required to pay certain, limited court fees or IRS filing fees.
For a list of Volunteer Income Tax Assistance sites (return preparation)
http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers US Tax Court website
Taxpayer Advocate Service website
Taxpayer Bill of Rights