Low-Income Tax Clinic

The Low-Income Tax Clinic at U of I’s College of Law is a clinical program where third-year law students, working under the supervision of a licensed attorney, assist individuals who are low-income or speak English as a second language. The clinic provides free services to taxpayers facing disputes with the IRS, including audits, appeals, tax collection matters and court proceedings. Since launching in 2023, the clinic has also offered education, outreach and assistance with state income tax issues related to federal cases.

As a participating student, you’ll gain valuable, hands-on legal experience. You’ll be granted a limited license to practice law under supervision with opportunities to interview clients, draft legal documents, navigate ethical considerations, research complex tax issues and explore federal tax procedures and administrative rules. Through clinic casework, class lectures and collaborative discussions, you’ll develop the practical skills needed for a successful legal career.

Prospective clients

If you're seeking assistance from the Low-Income Taxpayer Clinic with audits, appeals, tax collection matters or court proceedings — or if you need education on state income tax issues related to federal cases — you may be eligible for support.

To apply, complete our online application form. We’ll follow up to schedule your initial appointment.

Law students

If you’re interested in joining the Low-Income Tax Clinic, you’ll need to meet the following requirements:

Prerequisites

• Federal Income Taxation (Law 9300) or permission
• Lawyering Process (Law 9710) or permission

Additional recommended coursework

• Business Entities Taxation (Law 9270)
• Evidence (Law 9500)
• Trial Advocacy (Law 9580)

Contact the Low-income Tax Clinic

John Hinton
Director of Low-Income Taxpayer Clinic
208-364-6166
jhinton@uidaho.edu
Location: Boise