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Tax Clinic at University of Connecticut School of Law
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How do I know if I qualify for free representation?
First, you must meet the income eligibility guidelines listed below. Second, the amount of tax in dispute cannot exceed $50,000 in any tax year. Finally, the Tax Clinic director must meet with you to discuss your case and determine whether your problem is the kind of problem the Tax Clinic can handle. For more information, please continue reading.
General Eligibility Guidelines
To qualify for free representation, the amount of income you earn or expect to earn must fall within the following guidelines. For the year 2005, the following guidelines apply:
| Size of family | Income at or below this amount |
|---|---|
| 1 | $26,000 |
| 2 | $35,000 |
| 3 | $44,000 |
| 4 | $53,000 |
| 5 | $62,000 |
| 6 | $71,000 |
If your family size is more than six (6) persons, add $9,000 for each additional person.
In certain cases, you may still qualify for free representation even if your income is greater than the chart amounts. To discuss this, call or make an appointment to speak to the Director of the Tax Clinic.
How do I Know if the Tax Clinic Will Represent Me?
After you call or visit the Tax Clinic, a law student intern will arrange a date and time for you to attended an initial conference. You may be asked to bring all documents and papers you have to assist the student in understanding your tax problem. You will also be asked to bring a pay stub or other documents to prove your projected salary or income for 2005 and will be asked to fill out an Eligibility Form.
After that meeting, the student will meet with the Director (who may also have attended your initial conference) to discuss whether the Tax Clinic should represent you. Factors that will be considered in deciding whether or not to represent include: whether the Tax Clinic has the expertise to adequately represent you; the likely educational value of the matter to the student; and the amount of time the student or other students in the Tax Clinic will have to work on your matter. You will be contacted in writing, generally within 7-10 days from the date of your initial conference, as to whether the Tax Clinic has accepted or declined representation.
If the Tax Clinic decides not to represent you, it will try to assist you in finding a local attorney or certified public accountant who may be able to provide you with free or reduced fee representation.
Free Legal Advice for tax Problems
The University of Connecticut School of Law Tax Clinic provides low-income taxpayers with free legal representation in federal and state tax matters. Clients are represented by Law School student interns who are trained and directly supervised by a faculty member who is an experienced tax attorney.
You can call the Tax Clinic at (860) 570-5165 to make an appointment to discuss your tax matter. The Tax Clinic is located at 65 Elizabeth Street, Hartford, CT, is accessible by public transportation and is handicapped accessible.
The Tax Clinic is independent from the Internal Revenue Service and the Connecticut Department of Revenue Services. All telephone conversations and in person conferences are treated with the utmost confidentiality.
Types of Tax Problems for Which You May Seek Representation
- You have been received a letter by the Internal Revenue Service (“IRS”) or Connecticut Department of Revenue Service (“DRS”) telling you that your return is being examined. This letter may say that the IRS or DRS is reviewing your filing status, such as Head of Household, or certain claimed deductions or credits, such as dependency exemptions for a child, business deductions, Earned Income Credit, or Child Care Credit. Unless you provide documents to prove that you correctly claimed the filing status, deductions, or credits, the IRS or DRS will bill you for additional tax or withhold a refund you are waiting for. The Tax Clinic can help you understand what you need to provide, how to present it to the IRS or DRS, and if necessary, attend meetings with IRS employees on your behalf.
- You have received a notice from the IRS indicating that the IRS has determined that there is a “deficiency” in your taxes and that you have 90 days to file a petition with the Tax Court. If you do not file within that period, you lose the right to have a court decide the matter without first paying the tax. The Tax Clinic can assist you in determining whether you can first resolve the matter without going to Tax Court, and if you can’t, can help you file a petition, litigate the matter, and represent you in trying to settle the matter.
- You have received a bill from the IRS or DRS for past taxes due that are the result of income your spouse earned and which you did not have any knowledge of. You may qualify for relief as an innocent spouse. The Tax Clinic can assist you in determining whether you should apply for innocent spouse relief, file the forms necessary to elect such relief, and represent you before the IRS or DRS in conferences to determine whether you will obtain such relief.
- You have received a notice that the IRS plans to file a lien on your property for past taxes, or a notice that the IRS is taking steps to levy on your property or garnish your wages. The Tax Clinic can assist you in asking for a Collections Due Process Hearing to determine whether your property can be subjected to a lien, as well as assist you in working out other ways to pay tax debts, such as through an installment payment plan or by submitting an offer to settle (compromise) the tax debt.