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PO Box 12458 Toledo, OH 43606, 1825 W. Rocket Drive Toledo, OH 43606 - Physical address
(419) 684-8822 Ext. #1.
About the Clinic
The Toledo Tax Controversy Clinic provides assistance to taxpayers in handling disputes with the Internal Revenue Service. In order to give law students valuable experience in handling actual tax cases, the Clinic offers free representation to taxpayers who are involved with IRS audits, appeals, and collection matters. In certain cases, the Clinic represents taxpayers before the United States Tax Court. The Clinic negotiates and resolves contested matters with the IRS. Representation is offered to taxpayers who could not otherwise afford representation and also to a limited number of taxpayers in cases of particular educational merit, where the fee which would normally be charged by a tax practitioner could be expected to equal or exceed the amount of tax in controversy.
The Clinic is staffed by law students who are trained in tax law and supervised by the Clinic Director of the Toledo Tax Controversy Clinic who is a full-time practicing tax attorney and faculty member. Cases are accepted only when the proposed adjustments by the IRS are susceptible to further factual development or legal argument. The Clinic not only gives students significant attorney/client experience, it also fulfills the need of underrepresented taxpayers for free and competent legal representation.
The Toledo Tax Controversy Clinic receives referrals from various sources including attorneys, accountants, and the IRS. The IRS and U.S. Tax Court may send notices to taxpayers explaining services of the Clinic.
Intake Selection Guidelines
The Toledo Tax Controversy Clinic represents taxpayers in their disputes with the Internal Revenue Service or who have filed or intend to file a petition with the United States Tax Court.
The Clinic’s primary objective is to represent taxpayers who would otherwise not be able to reasonably afford legal representation. Most of the clients do not have income and assets sufficient to hire an attorney or other representative. Other cases are accepted where the issues involved have educational merit and where the amount in controversy is sufficiently low, such that hiring a representative would clearly not be cost effective.
The Clinic also increases the efficiency of the judicial and administrative process, by providing taxpayers with high-quality legal advice on relevant tax procedures and substantive tax issues, as necessary for the effective resolution of tax matters.
The Clinic offers a free one-hour consultation to taxpayers.
These consultations are offered to taxpayers who
have been advised that they are going to be audited by the IRS.
have received a letter from the IRS proposing a deficiency as the result of an audit,
have had a levy or tax lien filed against them by the IRS,
owe taxes to the IRS,
have legitimate refund claims and claims for audit reconsideration to be made to the IRS, or
have not filed tax returns.
The Clinic does not develop cases involving criminal tax charges brought by the U.S. Department of Justice, cases involving taxpayer participation in tax shelters, cases involving unreported foreign bank accounts and other foreign financial assets, or refund claims brought to the U.S. District Court or the Court of Federal Claims. The Clinic does not prepare tax returns for clients.