Low Income Taxpayer Clinic 2024 Highlights
In 2024 the Low Income Taxpayer Clinic (LITC) at the Sturm College of Law enrolled 32 students who represented 167 clients before the Internal Revenue Service (IRS) and Colorado Department of Revenue. Our students successfully reduced their clients’ tax liabilities by $370,235 while obtaining an additional $206,272 in refunds, not including Taxpayer Outreach events.
Notable successes included the release of a client’s 2019 through 2023 tax refunds, which totaled $76,636, and petitioning three separate cases in the United States Tax Court, which all resulted in full concessions by the IRS.
LITC students attended three Tax Court calendar calls where they advised and assisted pro se taxpayers. The clinic also hosted a Taxpayer Settlement Day where the clinic students were able to work with taxpayers and act as mediators in order to reach a settlement with the Internal Revenue Service. This was a wonderful learning experience where the students were able practice client interviewing skills, work through the Internal Revenue Code, and sort through client records.
Our students also gave educational presentations on tax topics to 18 different community organizations and provided tax education to more than 150 Colorado taxpayers.
Finally, the LITC spearheaded three Taxpayer Outreach events where we partnered with the Second Chance Center, United Way of Colorado, Colorado Legal Services, University of Wyoming, and Greenspoon Marder to assist taxpayers with filing their tax returns to receive their 2020 and 2021 IRS Economic Impact Payments (COVID Stimulus Check) and the 2023 Colorado TABOR refund.
During those three events roughly $131,000 in refunds were filed with the Internal Revenue Service and Colorado Department of Revenue. Many of the people we assisted are experiencing homelessness so these funds will make a huge impact in our community. One of the taxpayers we assisted is due to receive a $13,553 refund. She told Professor Strand that once she receives her refund, she will be able to buy groceries for the first time in four years and not need to stand in line at the community food bank.
