College of Law

Getting Help from the Toledo Tax Controversy Clinic

Advocates for Tax Justice. Counselors for Economic Well-Being. 

The Toledo Tax Controversy Clinic represents taxpayers in their disputes with the Internal Revenue Service (IRS) and other tax authorities. The Clinic represents taxpayers administratively, as well as handling cases in the U.S. Tax Court, U.S. District Court, and the U.S. Court of Federal Claims.

The Clinic’s primary objective is to represent taxpayers who would otherwise not be able to reasonably afford legal representation. Most clients do not have sufficient income and assets to hire an attorney or other representative. Other cases are accepted when the issues involved have educational merit and the amount in controversy is sufficiently low 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 a 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.