To qualify
To qualify for the free services provided by the Low-Income Taxpayers Clinic (LITC), an individual cannot make more than 250 percent of the designated poverty level of income as reported by the U.S. Department of Human Services.
Duke Law School's LITC has entered into a working agreement with the United States Tax Court which provides that individuals without counsel who file a petition with the United States Tax Court requesting trial in Winston-Salem, North Carolina, and meet adjusted gross income qualifications, will receive a letter outlining the services of Duke's LITC. Should the client request LITC assistance and the clinic accepts the case, IRS counsel will be informed and a request made for a conference with the appeals office to explore administrative resolution, provided the statutory notice of deficiency was not issued by that office.
The Low-Income Taxpayer Clinic does not provide legal research for third parties or organizations, nor does it handle state of North Carolina tax disputes. Its practice is limited to ongoing disputes with the IRS and refund claims. The information presented on this website should not be interpreted as legal advice and cannot replace advice of competent legal counsel.