Low Income Taxpayer Clinic

The University of Wyoming Low Income Taxpayer Clinic (LITC) provides free legal representation to low-to mid-income taxpayers in federal tax disputes. Representation cases in dispute with the Internal Revenue Service (IRS) include, but are not limited to, appeals, audits, collections, and federal tax litigation.

The Clinic provide representation services for tax controversy cases free of charge to taxpayers whose income does not exceed 250 percent of the Federal Poverty Guidelines, and the amount in dispute less than $50,000, with a few exceptions for other cases. There is no income restriction for consulting services.

In addition to representation and consulting services, the Clinic provides community education and outreach events throughout the state of Wyoming.

Please note: LITCs do not generally provide tax return preparations. In many counties in Wyoming, there are Volunteer Income Tax Assistance (VITA) sites that provide preparation of federal income tax returns, and some may be able to file back years. Please see the VITA/TCE locator tool on the IRS website.

Although UW LITC receives partial funding from the IRS, the Clinic, its employees, and its volunteers are completely independent of the IRS. A Taxpayer’s decision to obtain representation from an LITC will not result in the IRS giving preferential treatment in handlining the dispute or problem and will not affect the taxpayer’s right before the IRS.

How do LITCs help taxpayers?

• Providing pro bono representation on their behalf in tax disputes with the IRS;
• Educating them about their rights and responsibilities as taxpayers; and
• Identifying and advocating for issues that impact these taxpayers.

 

Do you need help with tax problems? Contact the University of Wyoming LITC. 

 

New Client Application Form (English)

New Client Application Form (Spanish)