Tax Clinic

Director: Patrick W. Thomas

The Notre Dame Tax Clinic is a federally funded Low Income Taxpayer Clinic (LITC) that represents clients in controversies with the Internal Revenue Service (IRS) and educates individuals about their rights and responsibilities as taxpayers.

By assisting clients, Notre Dame Law students gain practical experience in resolving taxpayer disputes with the IRS as well as important experience working closely with clients and developing interviewing, counseling, and fact-gathering skills.

Students also provide direct service to low-income taxpayers who speak English as a second language, handling all aspects of IRS controversies, including client interviewing and counseling, negotiation, and litigation under faculty supervision.

The Tax Clinic provides an important community service through providing free representation in tax disputes to individuals who are otherwise unable to afford a lawyer.

Information for potential clients:

In general, the Tax Clinic accepts clients whose incomes fall below 250 percent of the Federal Poverty Guidelines, which are based on household size. Notre Dame Law students, under the supervision of Professor Patrick W. Thomas, represent clients in the following areas:

  • IRS examinations/audits, including Earned Income Tax Credit (EITC) audits
  • Audit reconsideration
  • IRS appeals
  • Collection alternatives: offers in compromise, currently not collectible/economic hardship, payment plans/installment agreements
  • Collection due process hearings
  • Federal tax liens
  • Tax levies
  • Tax-related identity theft
  • Tax return preparer fraud
  • Innocent spouse
  • Employee/independent contractor misclassification
  • U.S. Tax Court litigation

If you qualify for representation, please call the Tax Clinic at 574-631-3272 to obtain our current intake schedule. If your income exceeds the 250 percent requirement, you are also welcome to attend an intake and receive advice on your tax matter. However, please note that we may not be able to represent you before the IRS.

Additionally, the Tax Clinic educates taxpayers and community partners on their taxpayer rights and responsibilities through workshops, educational sessions, and Continuing Legal Education. If your organization is interested in a presentation on a tax issue, please contact Professor Thomas.

Please note that the Tax Clinic does not generally prepare tax returns. If you need your current-year tax returns prepared, you should contact a Volunteer Income Tax Assistance (VITA) site. Dial 211 or visit the IRS website to find a site near you.

Additionally, although the Tax Clinic receives funding from the IRS, the clinic and its employees and volunteers are not affiliated with the IRS. A taxpayer's decision to seek assistance from the clinic will not affect the taxpayer's rights before the IRS.

News from the Tax Clinic

ND Law clinics help South Bend man discover more than $10,000 — May 31, 2019

ND Law grads credit Tax Clinic with preparing them for practice – November 1, 2017

Notre Dame Law School receives IRS grant to run Tax Clinic – December 2, 2016

Notre Dame Law School to launch Low Income Taxpayer Clinic – December 17, 2015