College of Law
Welcome to the College of Law Low-Income Taxpayer Clinic
140 Decatur St. SE, Room 161, Atlanta, GA 30303 M-F 9-5
Phone number - 404-413-9230 Fax - 404-413-9229
“A professional lawyer is an expert in law pursuing a learned art in service to clients and in the spirit of public service; and engaging in these pursuits as part of a common calling to promote justice and public good.”[1]
The mission of the Georgia State University College of Law's Low-Income Taxpayer Clinic (“Clinic”) is to assist law students in developing their professional judgment so as “to promote justice and public good.” It will accomplish this mission by providing law students with practical experience helping to resolve disputes between low-income taxpayers and the Internal Revenue Service. The services that students provide will place them in situations in which they will be confronted with, and called upon to resolve, professional and ethical issues.
The Clinic has been operating since 1992 as a nationally recognized component of the College's lawyer skills training program. It provides federal tax controversy resolution services to low-income taxpayers residing throughout the State of Georgia.
The Clinic provides a service to the community by representing taxpayers who are unable to afford legal representation. The determination of whether an individual is accepted as a client depends on the individual's financial situation, the elements of the controversy, and the workload of the Clinic. Individuals who seek to obtain representation from the Clinic must provide information relating to their financial status
Law students are given the opportunity to handle all aspects of controversies with the Internal Revenue Service ("IRS"), including interviewing clients, preparing cases for appeals conferences, appearing at the conferences, preparing offers-in-compromise, filing petitions with the United States Tax Court, negotiating settlements with the IRS and occasionally appearing before the Tax Court. The Clinic also provides students high quality training that is transferable to both large firm and solo practices. During the regular school year students are required to attend classes and work approximately seven hours each week on their cases.
Note: This website contains useful information on the federal income tax dispute resolution process, 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 cannot 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 herein.
[1] 1966 Report of the Professionalism Committee of the American Bar Association’s Section of Legal Education and Admissions to the Bar.
