About the Federal Tax Clinic
The Federal Tax Clinic at Loyola University Chicago School of Law operates as a law office. Clients come to the Clinic through referrals from private Attorneys, the American and Illinois Bar Association, social service agencies, and previous clients. If the Director and/or the Assistant Director determines that the nature of the taxpayer's tax problem is appropriate for the Clinic to consider, that the taxpayer satisfies the "taxpayer eligibility guidelines", and that the taxpayer is committed to assisting the clinic in resolving his/her case, the clinic formally accepts the taxpayer as a client of the clinic by executing a Client Agreement.
Professor Michael D. Novy is the director of the Federal Tax Clinic.
Professor Richard A Witkowski is the assistant director of the Federal Tax Clinic.
For a detailed course description of the Federal Tax Clinic, click here.
The Federal Tax Clinic's purpose is to educate law students in the procedures and practice of federal tax controversy law and to provide a needed service to low income taxpayers in the Greater Chicagoland area.
Each semester the Clinic works on forty to fifty client cases. All facets of tax law practice are integrated in a curriculum of both classroom study and legal practice wherein the students are assigned to act as the representatives of the clients who are engaged in a tax controversy with the Internal Revenue Service. These clients provide a wide variety of tax controversies. Each student typically enjoys the experience of representing at least five clients during a semester.
The Clinic's proven success and dependability have resulted in a system that permits student representatives the opportunity to effectively and efficiently resolve clients' federal tax controversies. The clinic has enjoyed a stellar reputation with the IRS and the community. For example, in an article about the Internal Revenue Service's low income tax clinic program, Tax Notes featured Loyola's tax clinic as an example of how a successful tax clinic operates. Since 1999, the Clinic has received an IRS LITC grant to help fund the program.
For over 14 years, Loyola University Chicago School of Law has aided low income taxpayers in resolving tax matters with the IRS. In 1987, Loyola University Chicago School of Law established its Federal Tax Clinic (the "clinic") as a response to the needs of low income taxpayers in the Chicagoland area. The clinic was one of only a handful in the country and the first of its kind in Chicago. Since its inception, the clinic has served hundreds of taxpayers by assisting them to resolve federal tax matters involving significant amounts in controversy.