In today’s social and financial climate there have been many changes in the tax realm and many Americans remain clueless on how the changes impact them. The terminology surrounding tax is foreign to most people which is why many seek assistance from third party professionals for help filing their tax returns and handling issues that may arise with the IRS. 

An unfortunate reality is that many people who fall at or below the poverty line cannot afford third party assistance and are unaware of the deductions and credits they may qualify for or of the programs which assist low-income individuals. For example, the IRS provides free file options on their website. 

Even more terrifying for the average person is what to do when the IRS singles them out for audit and determines they owe money. A simple mistake or misunderstanding can result in a person owing the government money that they do not have. Oftentimes people will assume there is nothing they can do or that they need to expend additional funds for representation. 

A resource that does not often come to mind is the Federal Income Tax Clinic that various law schools offer throughout the United States. One such clinic is offered in Chicago through Loyola Chicago Law School. The Clinic at Loyola Chicago helps those individuals who the IRS determine have a deficiency in their previously filed tax returns. A unique component of Clinics is that they allow students at the law school to work with clients by helping them understand their options and actively advocate on their behalf with the IRS.

The issues the clinic handles range from filing an offer in compromise (OIC) with the IRS to lower the amount an individual owes, requesting the individual be placed as currently non-collectible (CNC) which will halt the IRS’s ability to collect money owed, and even appearing on behalf of the clients in court when necessary. 

These services are often free, with the exception of any court related fees. In addition, the clinic only provides assistance to low-income individuals. Specifically, in order to receive assistance from the clinic, an individual’s income must currently be less than 250 percent of the current health and human poverty guideline.

Not only is the Federal Income Tax Clinic impactful because it allows the opportunity to work in depth with individuals who rely on the assistance provided, it also provides students with insight into tax law and the workings of the IRS. The directors of the clinic take the time to teach their students about IRS filing requirements and the options available to the clients prior to their representation of clinic clients.

Students are able to learn with a hands-on approach and engage with clients on a day-to-day basis. While students are given guidance by the directors, the students are the representatives of the clients assigned to them. They are given the ability to negotiate a settlement amount with the IRS, they discuss options on reducing or removing their tax liability with their client, and at times have the ability to engage in court proceedings on behalf of their client.

Federal Tax Clinics are a hidden gem for law students for countless reasons. One reason being that it expands their knowledge on tax law. Additionally, it provides students with live-client experience where they are working with real people and solving current problems.

There are multiple clinics offered by Loyola Chicago School of Law and many other law schools. The opportunities and experience students receive from these programs are immeasurable. To be able to learn by acting is a rare occurrence in law school courses and clinics allow just that. The legal field is fast-paced and stringent and to be able to enter the work field with live-client experience is an advantage. It improves students’ analytical skills, helps them problem solve in a fast-paced environment, and exposes them to client relations.