School of Law
School of Law
The UBalt LITC is performing only electronic intake at this time. If you would like to be considered as a potential client, please fill out the Online Application (English/Spanish/French) and e-mail it to Jaquetta Oram, Administrative Assistant, at joram@ubalt.edu. If you meet the financial eligibility requirements, you will be contacted for further intake processes.
Welcome!
The University of Baltimore Low-Income Taxpayer Clinic is an academic clinic operating within the Clinical Law Offices of the University of Baltimore School of Law. The clinic is not part of the Internal Revenue Service. We provide independent legal representation to taxpayers in disputes with the IRS.
Please continue reading to learn how to request assistance from our clinic..
The University of Baltimore Low-Income Taxpayer Clinic does not charge for its services
to qualifying taxpayers. However, clients may be required to pay certain, limited court fees or IRS filing
fees. To request representation, contact the University of Baltimore's Clinical Law
Offices at 410-837-5706 and ask for "Low-Income Taxpayer Clinic Intake."
Language Assistance services are available at no cost. Please request assistance when you call.
Who do we serve?
The Low-Income Taxpayer Clinic is glad to assist low-income taxpayers who are currently
in dispute, or "controversy," with the Internal Revenue Service. We do not prepare current-year tax returns. If you need assistance preparing your tax return for last year and cannot afford to
pay for return preparation, we recommend that you contact one of the Volunteer Income
Tax Assistance sites listed below. We will prepare past-due tax returns for our active
clients, but only as part of resolving another tax problem.
Our student-attorneys represent qualifying taxpayers in interactions with the IRS
as well as in the U.S. Tax Court. We handle tax collection matters as well as tax
litigation.
The clinic represents taxpayers in all types of tax controversies against the IRS. These include but are not limited to:
Note: The clinic does not prepare current-year tax returns and does not prepare "back" tax returns except in conjunction with resolving a controversy.
How are we authorized to serve you?
Clients are represented by student-attorneys practicing under the supervision of a
professor, pursuant to Rule 19-220 of the Maryland Lawyers' Rules of Professional
Conduct and special orders issued by the Internal Revenue Service under IRS Circular
230. The Low-Income Taxpayer Clinic supervising attorneys are Janice Shih and Giovanni Alberotanza.
The clinic receives a grant under Section 7526 of the Internal Revenue Code that partially funds its operations. Accordingly, at least 90 percent of the taxpayers the clinic represents must have incomes at or below 250 percent of the federal poverty level.
Also, generally a qualifying taxpayer's amount in dispute with the IRS (before any interest is added) should be less than $50,000 per tax year, exclusive of interest.
To see if your annual income qualifies you for representation, first select the number of people in your household on the chart below. Then determine your total expected income for the year. If your income is equal to or less than the amount listed for your household size, you may qualify for representation by the clinic.
| Size of Family | 48 Contiguous States, and D.C. |
| 1 | $ 39,125 |
| 2 | $ 52,875 |
| 3 | $ 66,625 |
| 4 | $ 80,375 |
| 5 | $ 94,125 |
| 6 | $ 107,875 |
| 7 | $ 121,625 |
| 8 | $ 135,375 |
| For each additional person, add | $ 13,750 |
For more information on determining your household size and what constitutes "income,"
call us at 410-837-5706 and ask for "Low-Income Taxpayer Clinic Intake" or consult
the Online Application (English/Spanish/French)
If your income or the amount in dispute in your case falls close to, but outside of, these limits, you may still contact the clinic. We will accept a very limited number of cases outside our standard monetary limits on a case-by-case basis.
If you meet the requirements as a qualifying taxpayer, then you should contact us for an application.
Contact us by:
1.) Call 410-837-5706 and ask for “Low-Income Taxpayer Clinic Intake.” If you wish, fill out
the Online Application (English/Spanish/French)in advance to prepare yourself for the questions the administrator will ask.
2.) Fax the Online Application (English/Spanish/French)to ATTN: Low-Income Taxpayer Clinic, at 410-837-4776.
3.) Mail the Online Application (English/Spanish/French) to:
Mailing address :
University of Baltimore School of Law
Low-Income Taxpayer Clinic
P.O. Box 298
Baltimore MD 21203
The University of Baltimore Low-Income Taxpayer Clinic does not charge for its services.
However, clients may be required to pay certain, limited court fees or IRS filing
fees.
The University of Baltimore is committed to providing a working and learning environment free from all types of discrimination prohibited by State and Federal laws, including on the basis of sex, gender, marital status, pregnancy, race, color, ethnicity, national origin, age, disability, genetic information, religion, sexual orientation, gender identity or expression, veteran status, or other legally protected characteristics (hereinafter “Protected Status”). The University is committed to providing access to all academic and employment programs, benefits and activities on the basis of demonstrated ability, performance and merit, without regard to personal factors that are irrelevant to the program involved. Therefore, no person, on the basis of their Protected Status, shall be excluded from participation in, be denied the benefits of, or be subjected to unlawful discrimination, harassment or retaliation under any University program or activity including employment terms and conditions.