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Do you have a tax problem?
You may qualify for FREE assistance.
Clinic
The University of South Dakota Low- Income Taxpayer Clinic may be able to help you with your tax problems. The clinic is designed to help low-income taxpayers with federal controversies under $50,000.
Although this clinic does not assist in tax preparation for the current tax year, the clinic can assist in a variety of areas including:
♦ Innocent Spouse Release & Injured Spouse Relief Claims
♦ Earned Income Credit Issues
♦ Deficiency Notices
♦ Liens & Levies
♦ Other controversies with Federal Income Taxes
This clinic is made possible by a Low-Income Taxpayer Clinic grant provided by the United States Internal Revenue Service. Support is also provided by the professionals who provide hours of free legal and tax services to the Low-Income Taxpayer Clinic.
Criteria
There are two main criteria you must meet to qualify for the clinic. To have a qualifying tax controversy, your tax issue must:
1. Be a controversy - meaning you must have an issue involving past tax years. This may include: The IRS notifying you that you are being audited, your refund being held by the IRS, or your property is having a lien placed on it for taxes owed. The clinic does not assist in current year’s preparation or tax filing.
2. The back taxes owed or the amount the IRS is questioning cannot exceed $50,000 for any one tax year.
Hours/Location
The Clinic is located at the University of South Dakota School of Law in Room 201.
The Clinic will be open Monday through Friday from 8:00 a.m. to 5:00 p.m. during the school year and 8:00 a.m. to 4:30 p.m. during the summer months.
To qualify under our income guidelines, you must not have income over the following amounts according to your family size:
For 2007
Family Size Yearly Income
1 $23,275
2 $31,225
3 $39,175
4 $47,125
5 $55,075
For each additional person add $7,950
Process
There is a simple seven step process to receive FREE help with your tax issue:
1. Look over the criteria and see if you qualify.
2. If you qualify (or are unsure) call the Low-Income Taxpayer Clinic at 1-800-747-1895.
3. After we speak with you we will make an appointment for you to speak to a case manager.
4. When you come in, bring all the papers you have relating to your tax issue (copies of returns, letters from the IRS, etc.).
5. During your appointment, we will ask for information and verify that you meet our criteria.
6. If you qualify, we will take copies of your paperwork and have you sign some paperwork we need in order to take your case. After a few days, you will receive an acceptance letter.
7. Once accepted, we will begin to review your case.
Contact Information
Phone: 1-800-747-1895
E-mail: litc@usd.edu
Website: http://www.usd.edu/law/LITC.cfm
Postal address:
The University of South Dakota
School of Law
Low Income Tax Clinic
Attn: Teresa Carlisle
414 East Clark
Vermillion, SD 57069-2390
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