The Toledo Tax Controversy Clinic at the University of Toledo College of Law provides free legal assistance to individuals and families involved in disputes with the Internal Revenue Service (IRS) and other tax authorities. Our clinic represents taxpayers who cannot afford private legal representation and helps ensure that all taxpayers are treated fairly and understand their rights and responsibilities under the tax laws.
Through direct representation, outreach, and education, the Clinic serves community members while providing law students with practical experience in federal tax controversy and advocacy.
The Clinic is funded in part by a grant from the IRS Taxpayer Advocate Service. However, the Clinic operates independently of the IRS and the Taxpayer Advocate Service.
Our Services
The Clinic may assist eligible taxpayers with matters including:
- IRS audits and examinations
- Collection actions and payment disputes
- Innocent spouse relief claims
- Identity theft and tax-related fraud
- Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) disputes
- Federal tax liens and levies
- Appeals before the IRS
- Litigation before the United States Tax Court or Federal District Court
In addition to representation, the Clinic conducts community education and outreach programs to help taxpayers understand their rights and responsibilities.
Who We Serve
The Clinic generally assists taxpayers whose income falls within federal eligibility guidelines and whose controversies with the IRS involve amounts below statutory thresholds established for Low-Income Taxpayer Clinics.
Priority is given to individuals who are unable to secure representation elsewhere and who face significant hardship in resolving their tax matters.
Services are available regardless of race, color, national origin, religion, sex, gender identity, sexual orientation, age, disability, or veteran status.
Student Experience
Law students enrolled in the Clinic work under the supervision of experienced faculty and practitioners. Students gain hands-on experience by:
- Interviewing and counseling clients
- Reviewing financial and tax records
- Negotiating with the IRS
- Drafting legal documents and memoranda
- Representing clients in administrative proceedings and, where permitted, in court
The Clinic offers students the opportunity to develop practical lawyering skills while engaging in meaningful public service.
Community Outreach and Education
The Clinic is committed to increasing access to justice through taxpayer education and outreach efforts. Clinic staff and students regularly provide presentations and informational programs for community organizations, nonprofit groups, and underserved populations.
Topics may include taxpayer rights, collection alternatives, identity theft prevention, and federal tax obligations.
Contact the Clinic
Toledo Tax Controversy Clinic
University of Toledo College of Law
Mail: P.O. Box 12458, Toledo, OH 43606
Physical: 1825 W. Rocket Dr. Ste. 2009, Toledo, OH 43606
Phone: 419-684-TTCC (8822)
Email: Intake@ToledoTaxHelp.org
For assistance, please contact the Clinic to determine eligibility or to schedule an intake appointment.
Support the Tax Clinic
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.
The clinic welcomes volunteer assistance from attorneys, accountants, and enrolled agents as part of the Pro Bono Panel.
Disclaimer
The Low-Income Taxpayer Clinic is funded in part by the IRS Taxpayer Advocate Service under Internal Revenue Code section 7526. The Clinic, its employees, and its student attorneys are independent of the IRS and the Taxpayer Advocate Service. Assistance is subject to eligibility requirements and clinic capacity.