Alvin L. Storrs Low-Income Taxpayer Clinic

Low-Income Taxpayer Clinic celebrated its 25th anniversary in 2025. During that time, students have assisted some 4,000 clients recover over $10 million in disputed tax cases with the IRS and Michigan Treasury.  

We provide free tax-related legal services to low-income taxpayers throughout the state of Michigan. Taxpayers generally have income that is below 250% of HUD poverty guidelines.

The Tax Clinic handles all aspects of controversy with the IRS and Michigan Department of Treasury. We assist clients with tax collection problems; liens and levies; offers in compromise; innocent spouse claims; audits; collection due process hearings; appeals conferences, and advocacy before state and federal courts. We also offer educational outreach relating to tax matters to people who are non-native English speakers.

The Tax Clinic extends learning beyond the classroom while benefiting the community. Pursuant to Michigan Court Rule 8.120, second and third-year law students represent clients under the supervision of clinical faculty, all of whom are members of the State Bar of Michigan with extensive experience as tax attorneys.

Our students receive instruction on the intricacies of substantive tax law and IRS practice and procedure through an 11-week seminar. They apply this knowledge to resolve clients' tax matters with diligence, excellence, and efficiency. We cultivate a strong sense of responsibility to serve the needs of others. Students also learn how to work in a law firm environment with a significant case load and strict deadlines.

All aspects of your work with your cases will be closely supervised by the Clinic’s faculty. There will be preparatory classroom instruction and opportunities for collaboration with fellow students and Clinic faculty. We expect you to prepare thoroughly so that you are in a position to provide high-quality representation to your clients. We also expect you to be reflective and to use your clinical experiences to broaden and deepen your insight and awareness about the process of developing as an attorney. The readings, classroom discussions and writing assignments are intended to help you consciously and critically address important themes that affect the practice of law. We believe that a multi-level approach to clinical legal education is likely to best prepare you to learn continually from future activities as a lawyer, and to help you make satisfying and responsible career choices. Tax Clinic I students are required to complete 255 clinical hours. Tax Clinic II students are required to complete 170 clinical hours.

At the conclusion of the semester, students will be able to:

1. Create and maintain an effective attorney-client relationship with clients
   1. Effectively and ethically communicate with clients about their tax matters;
   2. Effectively explain complex tax topics to clients;
   3. Effectively interview clients to discover facts; and
   4. Effectively manage client expectations.
2. Effectively work in a law office with minimal supervision
   1. Effectively manage multiple case tasks and deadlines;
   2. Effectively manage time and complete work for clients;
   3. Learn to be productive in an intense, deadline-driven work environment; and
   4. Effectively work as a member of a team.
3. Maintain a high standard of professionalism in the ethical practice of tax law
   1. Identify and resolve ethical issues in tax law matters;
   2. Effectively communicate (both verbal and written) with the IRS and MDOTr;
   3. Analyze a client’s tax problem and formulate a plan of action to resolve the client’s problem;
   4. Learn to advocate for indigent clients before the IRS and MDOTr;
   5. Research and apply IRS and MDOTr procedures and effectively apply to clients’ matters;
   6. Use IRS and MDOTr forms and other government resources to advocate and resolve tax problems for your client;
   7. Analyze client’s circumstances and current federal/state tax law to resolve client’s problem;
   8. Learn to research and use the IRC, Treasury Regulations, IRS Revenue Procedures, and IRS’s Internal Revenue Manual to solve procedural problems.