Western North Carolina Low Income Taxpayer Clinic

The Western North Carolina Low Income Taxpayer Clinic provides low-income North Carolina taxpayers with representation in federal and state tax controversies and educates individuals about their rights and responsibilities as U.S. taxpayers.

The program focuses on:

  1. Providing legal representation to low-income taxpayers who have existing tax controversies with the Internal Revenue Service and N.C Department of Revenue.
  2. Providing tax assistance and education to individuals who speak English as a second language.

Case Work:

Tax Clinic staff and volunteers accept all types of federal and state tax cases, such as cases involving:

  • Collection issues, including offers-in-compromise, installment agreements and currently-not-collectible status
  • Examination, including audit reconsideration
  • Innocent and injured spouse claims
  • Appeals
  • Liens
  • Levies
  • Tax Court litigation
  • Identity theft
  • Cancellation of debt
  • Employment classification

The Tax Clinic serves low-income individuals and persons who speak English as a second language in the 38 westernmost counties of North Carolina, from Davidson County in the east to Cherokee County on the Tennessee and Georgia borders in the west.

Volunteers and Training:

The Tax Clinic accomplishes its goals through the use of a panel of volunteer attorneys and other professionals and our in-house legal staff. The TaxClinic also provides continuing legal education and training programs for its volunteer attorneys and attorneys who volunteer with other low-income taxpayer clinics.