As representatives of taxpayers in controversy, our students act as an agent of the taxpayer in an advocacy capacity in a matter before the IRS, the United States Tax Court, or another federal court. Representation may take place at any stage, including account adjustments, exam, collection, appeals, or litigation. Generally our clinic works with low income and English as a second language taxpayers.
We strive to educate low income taxpayers and taxpayers who speak English as a second language about their taxpayer rights and responsibilities. We provide educational opportunities directly to low income tax payers and ESL taxpayers, and indirectly by educating staff or other organizations that assist low income and ESL taxpayers. Our goals of educating low income and ESL taxpayers is to help teach taxpayers their taxpayer rights and obligations, including but not limited to, tax recordkeeping, filing requirements, eligibility for deductions and credits, provisions of the Affordable Care Act, innocent spouse relief, audit and appeals process, and collection alternatives.
The Loyola Federal Income Tax Clinic participates in advocating for low income taxpayers through a variety of methods. The clinic participates advocacy activities such as advocacy projects with professional organizations, producing publications on issues which affect the low income taxpayer, and submitting issues to the Systemic Advocacy Management System on the IRS website.