Low-Income Taxpayer Law and Accounting Practicum

The Low-Income Taxpayer Clinic (LITC) through the Low-Income Taxpayer Law and Accounting Practicum (LITLAP)

is a partnership between the Cornell Law School and the SC Johnson College of Business that provides free representation to taxpayers in disputes with the IRS. This is not a tax preparation program.

The LITC through LITLAP offers students interested in law and tax accounting the opportunity to build advocacy skills by working directly with low-income taxpayers and contributing to policy initiatives. Students represent clients on a wide range of issues, including refund claims, audits, and IRS collection matters. Clients have included incarcerated individuals, victims of identity theft and scams, families seeking refundable tax credits, survivors of intimate partner abuse, and taxpayers facing enforced collection.

Through hands-on casework, students interview clients, gather facts, and communicate complex tax concepts in clear and accessible ways. They draft correspondence and pleadings to the IRS and the U.S. Tax Court, helping clients achieve fair resolutions. Students also engage in federal tax policy advocacy by submitting formal comments to the IRS, the Treasury Department, and the U.S. Tax Court on issues such as identity theft, premature assessments, address confidentiality, and filing fee reimbursement for low-income taxpayers.

Practicum Objectives

Students participating in the LITC through LITLAP are expected to:

• Develop and apply tax advocacy skills by researching federal income tax laws and IRS procedures to resolve controversies on behalf of low-income taxpayers facing audits, IRS collection, and refund claims.
• Understand how to conduct client interviews effectively, gather relevant facts, and communicate complex tax concepts in a clear, accessible manner to clients with varying levels of financial and legal literacy.
• Conduct legal research on the tax code, IRS regulations, and applicable case law, and produce advocacy documents such as comment letters on pending regulations or other Treasury matters, and advocacy letters, memoranda, motions, and briefs.
• Identify and understand ethical obligations in a clinical setting, including confidentiality, conflicts of interest, and informed consent, in accordance with applicable professional conduct rules.
• Identify and analyze the systemic challenges low income and marginalized taxpayers face and demonstrate the ability to advocate for equitable tax administration, including preparing written comments to the IRS, US Treasury, and the U.S. Tax Court.

Community Outreach and Education

Beyond individual casework, students will engage in outreach across Tompkins County and surrounding areas. Working with community partners, they will design and deliver educational programs on topics such as refundable credits, identity theft and scams, IRS collection practices, and other emerging issues. This outreach ensures that vulnerable taxpayers not only receive representation but also gain the knowledge and tools to protect their rights in the future.

Participating in the Cornell LITC through LITLAP

Enrollment in the LITC through LITLAP is limited. Interested students should apply by submitting a statement of interest, resume, and academic transcript to the LITC through LITLAP faculty. Students must have completed a federal individual income taxation course (LAW6441, AEM4531, or an equivalent). Students who have not met this requirement may enroll in that course concurrently with this practicum. Students wishing to simultaneously participate in the practicum’s spring one week service trip to Alaska must also complete LAW6533 (or AEM4533 or AEM6533) and complete separate application and proficiency test requirements.