Who We Are
The Chicago Kent College of Law Low Income Taxpayer Clinic has long
been recognized as one of the pre-eminent tax clinics in the country.
Now in existence for more than 19 years, the Tax Clinic was one
of the first organizations to qualify for a matching grant under
the Internal Revenue Service Low Income
Taxpayer Program in 1998. Since that time, the Tax Clinic has
provided superior, ethical representation to hundreds of taxpayers
who needed assistance asserting their positions and rights before
the Internal Revenue Service, yet lacked the financial means to
a hire a private attorney.
What We Believe
The Tax Clinic believes that successfully serving a client means more than
zealously advancing a position in a pending dispute with the Internal Revenue
Service; it involves educating the client with respect to his or her obligations
under our voluntary compliance system, and making the client aware of the
Service's resources available to assist him or her in meeting those obligations
in the future. Our approach is holistic and preventative. We believe in
not only addressing a client's current tax problem, but ensuring that there
will not be a similar recurrence. In addition to its primary mission of
delivering high-quality legal services to low income taxpayers, the Tax
Clinic is committed to maintaining its strong professional and mutually
respectful relationship with the local Internal Revenue Service Examination,
Collection, Appeals, and Chief Counsel personnel, as well as the numerous
customer service representatives at the Service Centers. The Tax Clinic
values these relationships highly, and continues to expand its network of
contacts and promote its cooperative problem-solving approach within the
context of the newly re-organized Internal Revenue Service. Further, the
Tax Clinic believes it is a fundamental part of its mission to identify
institutional problems that impact low income taxpayers and advocate system-wide
reforms through administrative and/or legislative channels.
How We Operate
The Tax Clinic charges no fees for its services. Clients are served primarily
by student interns, under the direct supervision of Professor
Jonathan Decatorsmith, a former Senior Trial Attorney and internal
instructor with the Internal Revenue Service. The students are permitted
to practice before all divisions of the Service pursuant to special
orders received from the Director of Practice. If cases are tried
before the United States Tax Court or the United States District
Court, Professor Decatorsmith, an experienced tax litigator, represents
the clients. Our excellent support staff includes a legal secretary
and receptionist.
Typical Cases
Although the Tax Clinic is a full-service federal tax controversy practice,
common issues include proving a taxpayer's entitlement to the Earned Income
Tax Credit (including filing status and dependents), establishing status
as an Innocent Spouse, substantiating business or personal deductions claimed
on tax returns, seeking relief from various civil penalties, and stopping
the Internal Revenue Service from seizing a client's wages or other assets.
Click here for a more detailed description of
our services.
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In
the News...
2008 Tax Rebates
As a Low Income Taxpayer Clinic, we can provide
answers to your questions about the Economic Stimulus Payment
and how to claim your payment, but we cannot prepare your return
unless the preparation of the return is related to a tax controversy.
For more on the 2008 Tax Rebates, please follow the newsworthy
link.
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Questions? click
here to contact us.
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Non-Discrimination Policy
With regard to both the selection of students for participation as interns
in the Tax Clinic, and the acceptance of clients for representation, the
Tax Clinic has adopted and implemented the non-discrimination policy of
the Chicago Kent College of Law, specifically that there will be no discrimination
or segregation on the grounds of race, color, religion, national origin,
sex, age, handicap or disability, or sexual orientation.
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