MSU College of Law Low-Income Taxpayer Clinic
Welcome to the MSU College of Law Low-Income Taxpayer Clinic
Student clinicians enrolled in Michigan State University College of LawÕs Low-Income Taxpayer Clinic serve low-income Michigan taxpayers who are in controversy with the Internal Revenue Service or who have cases before the United States Tax Court, and counsel persons for whom English is a second language about their rights and responsibilities under the Internal Revenue Code. Student clinicians receive instruction on the intricacies of substantive tax law and tax practice and procedure, and apply this knowledge to resolve clientsÕ tax matters with diligence, excellence, and efficiency. Tax Clinic clinicians receive special permission to practice before the Internal Revenue Service, and also have opportunities to litigate cases in the United States Tax Court. They educate ESL taxpayers participating in numerous community outreach programs featuring a wide array of tax issues. The Tax Clinic cultivates young lawyers who have a refined sense of responsibility to serve the needs of those less fortunate among us.
The Low-Income Taxpayer Clinic's legal services are provided at no cost. The Clinic is committed to serving the needs of individuals, as well as increasing public awareness and understanding of tax laws through user-friendly literature and community education sessions.