SEOLS Low Income Taxpayer Clinic

Low Income Taxpayer Clinics offer eligible taxpayers with advice, brief assistance, and/or ongoing representation on a tax-related matter. Search for Low Income Taxpayer Clinics located throughout Ohio.

What Is the SEOLS Low Income Taxpayer Clinic?

The Low Income Taxpayer Clinic (LITC) gives low-income wage earners free legal assistance (advice and/or representation) on federal tax matters year-round. The Clinic is not in any set location. The clients will be recruited from the 30 counties covered by the SEOLS program. Before a referral is made, clients are screened for eligibility and their cases for merit. The clients are also required to elect Columbus as their forum (if the matter will go to or is in Tax Court) in order to obtain assistance from this project.

Though the clients are never charged a fee for our services, they can be required to pay court costs, filing fees or other out-of-pocket expenses. We are independent from the Internal Revenue Service and the Ohio Department of Taxation. All information exchanged between the client and LITC staff or volunteers is completely confidential.

We do not provide tax preparation services. Our grant prohibits us from providing this service, unless it is ancillary to a case in which we are already representing the client.

Who We Serve

Southeastern Ohio Legal Services' LITC serves low-income taxpayers in our 30-county service area who have disputes with the IRS. The LITC assists taxpayers who do not already have representation in their case and who cannot afford to pay for legal representation or tax assistance. We will not handle cases with more than $50,000 in dispute. Clients must also meet certain financial eligibility criteria. We evaluate each taxpayer's situation individually in determining eligibility and merit.

Procedures and Supportive Services Provided to Volunteers

If a volunteer accepts a case for advice and/or ongoing representation, SEOLS will continue to monitor the case and provide ongoing supportive services, e.g., client contact, gathering documents, research, etc. Most, if not all, of the client contact will be via telephone and fax. SEOLS' field offices will work with clients and volunteers to exchange necessary information. If you choose to volunteer your time, you decide how much time you are able to give, how many clients you are willing to provide assistance to and to what extent you are able to provide assistance on each given case.

For More Information:

Melissa Blevins
Pro Bono Coordinator / LITC Director
Ohio State Legal Services Association /Southeastern Ohio Legal Services
1-800-589-5888
Email

Brochures:

SEOLS Low Income Taxpayer Clinic ( Client Brochure)
SEOLS Low Income Taxpayer Clinic (Volunteer Brochure)

Forms for SEOLS LITC Volunteer Attorneys:

Time Expense Records
Case Closing Report
LITC Volunteer Procedures

Visit the IRS Website Forms page for IRS forms, including the Entry of Appearance, 2848 Power of Attorney, Tax Court Forms, 8821 Tax Information Authorization forms.

Forms for SEOLS LITC Client Applicants:

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