Low Income Taxpayer Clinic

Our Mission

Low Income Taxpayer Clinics (LITCs) ensure the fairness and integrity of the tax system by educating low income taxpayers about their rights and responsibilities. They do this by providing pro bono representation to taxpayers in tax disputes with the IRS, by conducting outreach and education to taxpayers who speak English as a second language (ESL), and by identifying and advocating for issues that impact low income taxpayers.

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Prospective Clients

Become a Client

You may be eligible for representation if the amount the IRS says you owe is less than $50,000 per year and your household income does not exceed 250 percent of the federal poverty guidelines.

Am I eligible?

Prospective Students

Where do I start?

Offered to senior accounting students who have met pre-requisites, this course is available in the Fall, Winter, and Spring as well as limited employment opportunities over the Summer with Professor Lisa Sperow, J.D.

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Community Outreach

Workshops

Our community workshop objectives are to help individuals navigate a confusing and complex tax system. We educate our clients on potential scams and misinformation they may have received.

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What is LITC?

The Cal Poly Low Income Taxpayer Clinic (LITC) began operating in 2010 through the generosity of Chevron Corporation and a grant from the Internal Revenue Service Taxpayer Advocate Service. It is located on campus in the Orfalea College of Business and supports Cal Poly’s Learn by Doing philosophy.

A university-sponsored Service Learning Project, the LITC was created to provide undergraduate and graduate accounting students the opportunity to work with underserved communities while enhancing their professional skills. Under the direct supervision of Orfalea College of Business faculty, students represent low-income clients involved in tax controversies before the IRS and the U.S. Tax Court. Students also provide education and outreach services on the rights and responsibilities of U.S. taxpayers to the community. The LITC is able to provide all services in English and Spanish at no charge.

Lisa Sperow sitting at a table with students.

What We Do

The LITC clinic represents low-income taxpayers involved in controversies with the Internal Revenue Service and provides education and outreach services on the rights and responsibilities of US taxpayers to individuals who speak English as a second language. The Clinic provides these services at no charge.

We also hold a variety of tax outreach events in the surrounding community to inform residents on their rights and responsibilities as taxpayers. These events can be in Spanish and English and brochures on the various topics we cover are readily available. Some topics include the earned income tax credit, examination, appeal, and collection issues and help with locating tax advocacy services available in the community.

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litc@calpoly.edu
Location: 03-107
Phone: 877-318-6772
Fax: 805-756-7611
Spanish Phone: 805-756-5725

Office Hours:

M-Th: 9AM – 5PM
Friday: 9AM – 1PM

P.O. Box 14508 San Luis Obispo, CA 93406