Alvin L. Storrs Low-Income Taxpayer Clinic
The MSU College of Law Alvin L. Storrs Low-Income Taxpayer Clinic ("Tax Clinic") provides no cost legal services to low-income taxpayers who are in controversy with the Internal Revenue Service ("IRS") and educational services relating to tax matters to those for whom English is a second language. The Tax Clinic is located at 610 Abbot Road, East Lansing, Michigan, and is open Monday through Friday from 9 AM to 5 PM. We will arrange to meet with clients at other times on an as-needed basis.
The Tax Clinic is a legal-aid clinic. It provides important tax-related legal services to indigent Michigan taxpayers. At the same time, it offers an excellent clinical education program for MSU College of Law students, extending learning beyond the classroom for the benefit of the community. Under Michigan Court Rule 8.120, second- and third-year law students are permitted to represent Tax Clinic clients under the supervision of clinical faculty, all of whom are members of the State Bar of Michigan with experience in tax law.
The Tax Clinic handles all aspects of controversy with the IRS, including assisting clients with tax collection problems, liens and levies, offers in compromise, innocent spouse claims, claims relating to deductions, exemptions, and credits, collection due process hearings, and appeals conferences. In addition, the Clinic represents taxpayers in cases before the United States Tax Court, the United States District Court, and federal appeals courts.
The Tax Clinic is supported by funding it receives from a variety of sources, including the IRS, the Law College, the State Bar of Michigan Taxation Section, corporations, law firms, and individuals. This program is approved by the State Bar of Michigan as an entity eligible to receive pro bono contributions from attorneys. The Clinic is grateful for the support it has received in the past, and looks forward to receiving additional funding from new donors to expand its critical services.
The Tax Clinic's mission statement capsulizes its work:
Student clinicians enrolled in Michigan State University College of Law's Alvin L. Storrs Low-Income Taxpayer Clinic serve low-income 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 clients' 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 also educate ESL taxpayers about tax matters by 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 others. Please note that the Tax Clinic does not generally provide tax return preparation services.