Potential Client Information
06/01/2020 -- The UBalt LITC is performing only electronic intake at this time. If you would like to be considered as a potential client, please fill out the Online Application (English/Spanish) and e-mail it to Jaquetta Oram, Administrative Assistant, at joram@ubalt.edu. If you meet the financial eligibility requirements, you will be contacted for further intake processes.
Welcome!
The University of Baltimore Low-Income Taxpayer 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 Low-Income Taxpayer 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 "Low-Income Taxpayer Clinic Intake."
Potential clients may download and submit an Online Application (English/Spanish) via email to joram@ubalt.edu
Who do we serve?
What services do we provide?
Who qualifies?
How do I apply?
History
Helpful links
Contact us
Who do we serve?
The Low-Income Taxpayer 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.
What do we do? What services do we provide?
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.
The clinic represents taxpayers in all types of tax controversies against the IRS. These include but are not limited to:
- 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 19-220 of the Maryland Lawyers' Rules of Professional Conduct and special orders issued by the Internal Revenue Service under IRS Circular 230. The Low-Income Taxpayer Clinic supervising attorney is Janice Shih.
History
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 Low-Income Taxpayer 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. 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 include Fred B. Brown, Charles Borek, Keith S. Blair and John B. Snyder, III. 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 Jan. 1, 2015, the University of Baltimore Low-Income Taxpayer Clinic resumed operations.
Now housed in the state-of-the art Clinical Law Offices in the University of Baltimore School of Law's John and Frances Angelos Law Center, the Low-Income Taxpayer Clinic is once again proud to offer professional representation to Maryland's low-income taxpayers.
Who qualifies?
The clinic receives a grant under Section 7526 of the Internal Revenue Code that partially funds its operations. Accordingly, at least 90 percent of the taxpayers the clinic represents must have incomes at or below 250 percent 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. Then determine your total expected income for the year. If your income is equal to or less than the amount listed for your household size, you may qualify for representation by the clinic.
| 1 | $37,650 |
| 2 | $51,100 |
| 3 | $64,550 |
| 4 | $78,000 |
| 5 | $91,450 |
| 6 | $104,900 |
| 7 | $118,350 |
| 8 | $131,800 |
| For each additional person, add | $13,450 |
For more information on determining your household size and what constitutes "income," call us at 410-837-5706 and ask for "Low-Income Taxpayer Clinic Intake" or consult the Online Application (English/Spanish)
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.
How do I apply?
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 “Low-Income Taxpayer Clinic Intake.” If you wish, fill out the Online Application (English/Spanish) in advance to prepare yourself for the questions the administrator will ask.
2.) Fax the Online Application (English/
Spanish) to ATTN: Low-Income Taxpayer Clinic, at 410-837-4776.
3.) Mail the Online Application (English/Spanish) to:
Mailing address :
University of Baltimore School of Law
Low-Income Taxpayer Clinic
P.O. Box 298
Baltimore MD 21203
How much does it cost?
The University of Baltimore Low-Income Taxpayer 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
http://www.taxpayeradvocate.irs.gov -
Taxpayer Bill of Rights
http://www.taxpayeradvocate.irs.gov/taxpayer-rights