Director: Patrick W. Thomas
Notre Dame Law School’s Tax Clinic will be suspending all of its activities as of July 6, 2021. The clinic will no longer be reviewing intake applications or accepting clients for representation. Also, the clinic will not be available to accept law students for internship positions.
If you are seeking legal assistance for a tax related issue involving the IRS, please see the Referral Guide below.
- University of Michigan LITC: No geographic restrictions
- Michigan State University College of Law LITC: No geographic restrictions
- West Michigan LITC, Please call (616) 774-0672 or (800) 442-2777. Counties served: Allegan, Berrien, Cass, Ionia, Kalamazoo, Kent, Lake, Mason, Mecosta, Montcalm, Muskegon, Newaygo, Oceana, Osceola, Ottawa, St. Joseph, Van Buren
- All other locations: Please refer to this list of Low Income Tax Clinics on the IRS website.
News from the Tax Clinic
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
Who We Are
Teachers & Learners
The Notre Dame Tax Clinic is a federally funded Low Income Taxpayer Clinic (LITC) that represents low income clients in controversies with the Internal Revenue Service (IRS) and educates individuals about their rights and responsibilities as taxpayers.
The Notre Dame Tax Clinic’s mission is to provide effective learning opportunities for law students in the basic skills of law practice by striving to serve the unmet legal needs of the poor and under-represented. In fulfillment of this mission, Notre Dame law students, under the supervision of a licensed attorney, provide free legal representation and consultations for individuals with federal tax problems, including taxpayers who speak English as a second language.
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.
What We Do
Advocacy, Advice, & Outreach
Our Tax Clinic serves the community by providing free legal assistance to taxpayers involved in disputes with the IRS. Our Tax Clinic may also represent clients in Indiana state tax controversies if they are directly related to federal tax controversies, including:
- Audits/ Exams, including Earned Income Tax Credit audits
- Collection Issues & Federal Tax Liens
- Innocent Spouse Relief
- Tax-Related Identity Theft
- Tax Return Preparer Fraud
- Worker Misclassification
- Earned Income Tax Credit
- Filing Status Disputes
- U.S. Tax Court Litigation
We also aspire to assist in providing individuals with a pathway for greater understanding of their rights and obligations as taxpayers. To that end, we work with community partners to offer workshops and seminars on a number of different income tax topics. Additionally, informational workshops can be tailored to meet the greatest needs of your taxpayer audience, including taxpayers who speak English as a second language. If your organization is interested in a presentation on a tax issue, please contact Professor Patrick Thomas.
Please note: 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.
Who We Represent
Low income taxpayers & ESL taxpayers
Our Tax Clinic is located in South Bend, Indiana, and serves clients throughout the State of Indiana, as well as clients located outside of the state. Although the Tax Clinic’s services are provided free of charge, we are generally limited to representing clients whose income does not exceed 250% of the annual Federal Poverty Guidelines. However, we may be able to accept clients outside these limits in certain circumstances. We also strive to assist low income taxpayers whose primary language is not English.
For further assistance please visit the following websites:
- Our brochure
- Our brochure in Spanish
- Internal Revenue Service
- Earned income tax credit - qualifying child rules
- Does my dependent/child qualify for the child tax credit?
- What is my filing status? interactive tool
- Taxpayer Advocate Service
- Indiana Department of Revenue
- Indiana Legal Services
- Notre Dame Tax Assistance Program
- United States Tax Court