College of Law

Who We Are

Tax Expertise. Gracious Professionalism. Community Care.

The Toledo Tax Controversy Clinic is committed to advancing fairness, dignity, and economic stability within our community through exceptional legal advocacy, public service, and education. Guided by deep tax expertise and a strong commitment to justice, the clinic serves individuals and families who might otherwise face complex tax disputes without meaningful access to representation.

Our mission is rooted in technical excellence and gracious professionalism — treating every client, student, community partner, and government representative with respect, integrity, compassion, and care. We believe that effective advocacy requires both skilled legal analysis and genuine human connection.


Student Attorneys and Emerging Professionals

The Clinic treats student attorneys as emerging professionals at the beginning of successful legal careers. From the first day of the semester, students are entrusted with meaningful responsibility and are expected to approach their work with professionalism, integrity, and accountability. The goal is not simply to teach students how to practice law, but to help them begin developing professional identities grounded in excellence, gracious professionalism, ethical leadership, and service to others.

Student attorneys lend their energy, dedication, intellectual curiosity, and commitment to service to strengthen the Clinic’s work on behalf of low-income taxpayers. They devote substantial time and attention to understanding each client’s circumstances, building trust, and developing effective strategies to resolve complex tax controversies. Student attorneys are active contributors whose professionalism, preparation, and advocacy have a meaningful impact on clients and the community.

Student Attorneys


Staff

Chris Bourell Headshot

Chris Bourell

Director

419-684-TTCC (8822)

Chris created the Toledo Tax Controversy Clinic in 2016 after spending the first part of his legal career in private practice, where he witnessed the difficulty that many taxpayers had in securing representation for their tax matters. The free clinic was founded to provide that representation for low-dollar controversies and low-income taxpayers for whom hiring a tax attorney was not possible. Chris enjoys helping clients navigate the tax system, ensuring they are treated fairly and promoting efficiency in handling tax matters for the government.

 

Finding tax law and administrative procedure fascinating, Chris enjoys sharing his unusual interest with others. He teaches Federal Income Tax and Taxation of Business Enterprises. He is a frequent speaker at tax conferences and an active member of the Low-Income Taxpayer Clinic community. 

 

In his free time, Chris likes to build things – household renovations, stage sets and props, parade floats, and any project where his creativity and skills can be of service.

 

EDUCATION

New York University School of Law, LLM-Taxation 2004
Southern Methodist University Dedman School of Law, JD 2003
Austin Graduate School of Theology, BA 1999

University of North Texas, Texas Academy of Mathematics and Science, Dip 1997

 

BAR ADMISSIONS

Texas (inactive), New York, Ohio

United States Tax Court

United States District Court, Northern District of Ohio

United States Court of Federal Claims

United States Court of Appeals for the Sixth Circuit

Lucas Keller

Lucas Keller

Program Coordinator

419-684-TTCC (8822)

Lucas is a lifelong native of Northwest Ohio, growing up in a small town before settling in the Toledo area. Lucas is motivated by a commitment to promoting economic justice and equality. He relishes making an impact on the financial well-being of individual clients, but especially when those impacts can extend to systemic and institutional changes, helping others as well.

 

After graduating from Bowling Green State University, he worked on political campaigns, in nonprofit fundraising and accounting, and in local government. He understands very well how daunting governments can be to navigate. Lucas uses his sense of community, hard work, and experience to assist low-income clients with their tax issues.

 

Lucas serves on the board of the Northwest Ohio Reentry Coalition. In his free time, Lucas enjoys the Metroparks, spending time with his wife and two boys, and reading history.

 

EDUCATION


Your Support

You can also participate in the mission. Financial support from the community is gratefully accepted through the Tax Clinic Progress Fund at the University of Toledo Foundation. Contributions help maintain quality representation and legal education, providing resources for professional case management systems, travel opportunities, and much more.

UTF Tax Clinic Progress Fund

Last Updated: 6/9/26