Toledo Tax University Clinic
(419) 684-8822
www.ttcc.law

The Toledo Tax Controversy Clinic provides assistance to taxpayers in handling disputes with the Internal Revenue Service. In order to give law students valuable experience in handling actual tax cases, the Clinic offers free representation to taxpayers who are involved with IRS audits, appeals, and collection matters. In certain cases, the Clinic represents taxpayers before the United States Tax Court. The Clinic negotiates and resolves contested matters with the IRS.

Representation is offered to taxpayers who could not otherwise afford representation and also to a limited number of taxpayers in cases of particular educational merit, where the fee which would normally be charged by a tax practitioner could be expected to equal or exceed the amount of tax in controversy.

The Clinic is staffed by law students who are trained in tax law and supervised by the Clinic Director of the Toledo Tax Controversy Clinic who is a full-time practicing tax attorney and faculty member. Cases are accepted only when the proposed adjustments by the IRS are susceptible to further factual development or legal argument. The Clinic not only gives students significant attorney/client experience, but it also fulfills the need of underrepresented taxpayers for free and competent legal representation.

The Toledo Tax Controversy Clinic receives referrals from various sources including attorneys, accountants, and the IRS. The IRS and U.S. Tax Court may send notices to taxpayers explaining services of the Clinic.