Syracuse University law students to provide assistance to low-income taxpayers in disputes with the IRS

Syracuse University law students to provide assistance to low-income taxpayers in disputes with the IRSAugust 13, 2002Cynthia J. Moritzcjmoritz@syr.edu

The Syracuse University College of Law’s Office of Clinical Legal Education has created a Low Income Taxpayers Clinic. This clinic will provide students with an opportunity to hone their tax skills while providing legal assistance to low-income taxpayers who are in litigation with the Internal Revenue Service.

The new clinic is funded in part by the Internal Revenue Service and will be co-directed by Sherman F. Levey ’57, LAW ’59 and Robert G. Nassau, practicing tax lawyers with the Rochester law firm of Boylan, Brown, Code, Vigdor & Wilson, who have taught as adjunct professors at the law school for a number of years.

The purpose of the Low Income Taxpayer Clinic is to enable SU law students to represent low-income taxpayers, people with incomes below 250 percent of the poverty guidelines, in controversies with the IRS. This includes assisting persons who have not filed tax returns, as well as persons who have a collections, examination or appeals matter with the IRS. The assistance does not encompass tax advice or tax return preparation. If a student is unable to resolve a controversy at the administrative level, the student may continue to represent the client at the tax court.

The new Low Income Tax Clinic will bring to five the number of in-house clinics in SU’s College of Law. The others are the Children’s Rights & Family Law Clinic, the Criminal Law Clinic, the Community Development Law Clinic and the Public Interest Law Clinic.

Arlene S. Kanter, SU College of Law’s director of clinical legal education, says, “As with our other clinics, the LITC will provide our students with an invaluable hands-on learning experience, while also enabling the College of Law to provide a vital service to our area’s low-income community.”

Levey and Nassau encourage local practitioners to refer tax controversy matters to the LITC, where eligible clients can receive free legal services. Beginning in September, low-income taxpayers may call that office at 443-4582 to set up an appointment for a free consultation with an SU LITC student.