Low Income Tax Clinic

About the Low Income Tax Clinic

Through education and pro bono representation to low-income taxpayers, Santa Clara University School of Law’s Low Income Tax Clinic helps to ensure the fairness and integrity of the tax system for the benefit of the local community, and educates students in the effective, professional and ethical representation of clients before the IRS.

The Tax Clinic offers free legal tax representation to low-income taxpayers located in Santa Clara County and the surrounding counties. The Tax Clinic handles all aspects of controversy with the IRS, including assisting clients with audit representation, appeals, collection issues, innocent spouse relief, and offers in compromise. In addition, Tax Clinic student attorneys represent taxpayers in cases before the United States Tax Court. The Tax Clinic also may represent clients in state tax controversies if directly related to federal tax controversies.

All of the Tax Clinic’s services are provided free of charge, but under the requirements of the federal grant we receive, the Clinic may only provide legal representation to taxpayers whose income does not exceed 250 percent of the annual Federal Poverty Guidelines (specific amounts for eligibility guidelines are described here).

Please note that the Tax Clinic does not handle transactional tax matters, back filing past year tax returns or current year tax return preparation. However, there are many local Volunteer Income Tax Assistance (VITA) sites that provide seasonal preparation of federal income tax returns and some may be able to file back years.

This website contains information about federal income tax disputes, but it is not intended to serve as a substitute for legal counsel. To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained on this website (including links and attachments) is not intended or written to be used, and may not be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed on this website.

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