Under the supervision of the Faculty Directors, the Clinic staff and students provide the following services to qualifying taxpayers:
  1. Representation before the United States Tax Court, including filing the petition, negotiating the settlement with and IRS Appeals Officer, and representation at trial, if necessary.
  2. Represent the taxpayer during an audit.
  3. Establish the taxpayer’s entitlement to the Earned Income Tax Credit, dependency exemptions, the Child Tax Credit, and the Additional Child Tax Credit.
  4. Advise with respect to collection alternatives such as an offer in compromise, an installment agreement, or currently not collectible status.
  5. Prepare innocent spouse and injured spouse requests
  6. File claims for refund.
  7. Prepare delinquent tax returns.
  8. Represent the taxpayer in IRS Appeals conferences, including Collection Due Process hearings and appeals arising from adverse IRS determinations.
  9. Prepare and file requests for audit reconsideration.
  10. Assist with state tax matters, providing the taxpayer also has a federal tax controversy.