Low Income Taxpayer Clinic
A Low Income Taxpayer Clinic is an organization independent from the Internal Revenue Service (IRS) that represents low-income taxpayers before the IRS in audit, appeals, collections and federal tax litigation. The clinic is unique in that it encourages student participants who are earning their Masters in Tax (MT) or Masters of Law in Taxation (LLM) degrees to get involved. Students participating in the clinic gain valuable experience handling client matters, researching individual and small business tax issues and working directly with the IRS and Colorado Department of Revenue.
To become a student participant: If you are enrolled in the Graduate Tax Program (as an MT or LLM student) or the Sturm College of Law you can participate in the LITC for credit or as a volunteer.
We also welcome volunteers (CPAs, enrolled agents and attorneys) from the community.
Become a Client
Please Note: The Low Income Taxpayer Clinic does not prepare any tax returns.
To become a client, you must meet our income guidelines. The income guidelines for 2023 are as follows:
Family Size Gross Income Ceiling 1 $36,450 2 $49,300 3 $62,150 4 $75,000 5 $87,850 6 $100,700 7 $113,550 8 $126,400 For each additional person, add $12,850
Due to the high demand for our services, even if you meet our income guidelines, a number of additional factors are used to determine whether or not we are able to formally represent you. Priority is given to the following cases:
- Individuals who are unable to effectively represent themselves;
- Individuals who are facing immediate risk of levy; and
- Cases that provide comprehensive educational opportunities for our students.
If you are interested in becoming a client, please download the DU LITC New Client Application fill it out completely, and send it back to us using the contact information posted below. Please note we follow an academic calendar and due to scheduled breaks, we may not be able to provide immediate assistance.
In addition, please take note of the following:
- The Low Income Tax Clinic does not prepare any tax returns.
- To resolve most tax situations you must be up to date with your tax filings.
Alumni Turn Experience into Expertise at Low Income Tax Clinics Across the NationFormer student-attorneys sit at the helm of university-based tax clinics in North Carolina and South Dakota.
University of Denver Low Income Taxpayer Clinic Saves Clients Over $1 Million AnnuallyIn 2017 alone, LITC represented 273 taxpayers, helped taxpayers receive $26,372 in refunds from the IRS and decreased the total amount of tax liabilities, penalties and interest of clients by $1.3 million.