Education Through Service
Temple Low Income Taxpayer Clinic is an academic clinic at Temple Beasley School of Law. Our mission is to assist low-income and non-English speaking taxpayers through Representation, Education and Advocacy. Simultaneously, we are training the next generation of attorneys who are learning by doing.
Taxpayers
Types of Services
- Audits
- Collections
- Liens & Levies
- Innocent Spouse & Injured Spouse
- Litigation in Tax Court & District Court
- ID Theft & Preparer Fraud
- Worker Misclassification
Please Note: We do not prepare tax returns or applications for ITINs. For these services, please consult a Volunteer Income Tax Assistance (VITA) organization using this IRS locator tool.
Eligibility
You may be eligible for our services if you meet these requirements:
- You live in PA, NJ or DE and have a tax-related debt or dispute with the IRS, or a tax-related debt or dispute with the state of Pennsylvania or city of Philadelphia;
- The amount in dispute with the IRS is not greater than $50,000 for any taxable year; and
- Your household’s total income (you, and any spouse or dependents) does not exceed 250% of the current Federal Poverty Guidelines. For 2025, if you are single and do not support anyone else in your household, you must make under $39,125 to be eligible for our services. For each additional household member that you support, add $13,750 per person to your income. For example, if you are a household of 3 people, then you must make less than $66,625 ($39,125 + $13,750 + $13,750).
If we determine that you do not meet the above criteria, we will do our best to refer you to other agencies or private attorneys who may be able to assist you.
Intake process
If you would like us to review your situation to determine if we can assist you, there are several steps you must complete:
- Call us at 215-204-8948 or send us an email at taxclin@temple.edu with an explanation of your situation and the type of assistance you are looking for.
- If your situation is within scope of our work and we have the capacity to assist you, we will send you our intake form via email or regular mail
- Complete the intake form and collect all your tax documents (tax returns, W2s, 1099s, letters from the IRS, etc)
- Return to us (via email, mail or fax) your completed intake form and all related tax documentation
Once we have reviewed your paperwork and confirmed that you meet the above eligibility criteria, we will let you know whether we can take on your case.
If we cannot assist you, we will refer you to either another LITC or legal aid organization.
Taxpayer eligibility for free services is based on income, family size, and the amount(s) at issue. The Clinic’s ability to take on new cases is also dependent on student availability and a preliminary assessment of the matter. The Clinic Director makes representation decisions following a student’s analysis of the issues and recommendation.
Although Temple receives funding from the IRS to help with the costs of the Clinic, the Clinic, its employees, and its volunteers are not affiliated with or endorsed by the IRS or its employees. Representation by the Clinic will not result in the IRS giving preferential treatment to the taxpayer nor will it diminish the taxpayer’s rights before the IRS.
Language services
We have in-person Spanish and Farsi language services. For other languages, we use phone interpretation services.
Web Inquiry
Self-Help Resources
Quick Links:
- Register for an online account with the IRS
- IRS tax filing addresses
- Free tax preparation services
- File your own taxes for free using the IRS’ DirectFile tool
- Access/request your tax transcripts
- Check the status of your amended return
- Check to see if you qualify for a Offer-In-Compromise
Understanding the IRS’ Tax Collection Process
- Check out this interactive Map that visually displays the tax collection process at the IRS.
Most common collection experience of taxpayers who have a debt with the IRS.
Notification Process of Taxes Owed
- Prior to collecting a tax debt from a taxpayer, the IRS must enter an assessment into their system and send the taxpayer a notice within 60 days indicating the amount due. The IRS has 10 years from the assessment date to collect the tax.
- If the taxpayer does not respond to the first notice, then the IRS is likely to send up to 4 more notices before commencing any type of collection activity.
- After the initial notice of tax due, the 4 additional notices are:
- Reminder Balance Due (CP-501)
- Important 2nd Notice Balance Due (CP-503)
- Urgent Final Notice Balance Due (CP-504)
- Final Notice of Intent to Levy and Notice of Your Right to a Hearing (CP-90)
- After the initial notice of tax due, the 4 additional notices are:
- If the taxpayer does not respond to the first notice, then the IRS is likely to send up to 4 more notices before commencing any type of collection activity.
Available Options if Unable to Pay
- Whenever tax has been assessed and the taxpayer is either (a) not liable for the tax, (b) unable to pay the tax, or (c) both liable for and able to pay the tax but to do so would create a hardship, then an Offer-In-Compromise (OIC) can be filed.
- As an alternative, a taxpayer that can pay the tax over time may enter into an Installment Agreement (IA) with the IRS.
- If an OIC or IA is not doable at the moment or in the foreseeable future, the IRS may agree to formally determine that the account is Currently Not Collectable (“CNC”). Placing a client’s account in CNC suspends all collection and enforcement activity. It also will cause the IRS to release any levy or garnishment of wages.
- Since the CNC status does not resolve the taxpayer’s underlying tax debt, the client still needs to resolve the tax issue either through an amended return, audit reconsideration, Installment Agreement, or Offer-In-Compromise. CNC should be used as only a temporary solution.
Note: the IRS can almost always take your refunds and apply them to past debt. However, if you have a financial hardship and you need to keep your refund rather than have it applied to past IRS debt, there is an option to receive your refund that we can apply for on your behalf. For more information on this, click here
Q&A
When will I know if the clinic can take my case?
Answer: Once you have completed and returned our Intake Sheet and provided all relevant paperwork (tax returns, wage documents, notices from the IRS, etc), we will let you know within 1-3 weeks whether we can take your case. You can always reach out to us for updates via email, taxclin@temple.edu.
When is the best time of day to call the IRS?
Answer: Calling the IRS often means you are put on hold for long periods of time (several hours sometimes). It is our experience that the shortest wait times are Thurs and Fri in the early mornings or late afternoons. The main line is 800-829-1040. If you received a notice from the IRS, be sure to call the number listed on that notice.
Are there other LITCs in or near Philadelphia?
Answer: Yes, there are several. You can locate them here.
How can I contact my local IRS office for assistance?
Answer: Use this IRS locator tool. There is one in Philadelphia and one in Cherry Hill, NJ.
What are the income guidelines to be eligible for your services?
Answer: For 2025, if you are single and do not support anyone else in your household, you must make under $39,125 to be eligible for our services. For each additional household member that you support, add $13,750 per person to your income. For example, if you are a household of 3 people, then you must make less than $66,625 ($39,125 + $13,750 + $13,750).
I just need help preparing my taxes, where can I find a free tax preparation service in my area?
Answer: To locate free tax preparation services near you, use this IRS locator tool.
I received a ‘math error’ notice from the IRS, what does it mean?
Answer: Math error notices are issued when the information you provided on your tax return does not match the information the IRS has on file for you. The error could be in your favor (meaning, the notice states that you are due a refund) or it could be that you owe additional taxes on your income for that tax year. For additional information and instructions, click here. If you would like us to assist you in handling this issue, please follow the intake instructions as described above.
Students
For Students
The Low Income Taxpayer Clinic (LITC) provides free legal representation to qualifying taxpayers who have federal tax controversies. Students and attorney volunteers, working under the supervision of Professor Omeed Firouzi, represent low-income taxpayers before the Internal Revenue Service (IRS) and the U.S. Tax Court in audits, appeals, collections and federal tax litigation.
Students enrolled in the clinic (4 credits, graded) benefit from class instruction during which they learn substantive and procedural tax law, case management, and lawyering skills. Students also give presentations to community groups and nonprofit organizations to help taxpayers know their rights and responsibilities. Additionally, students may have an opportunity to participate in special projects such as filing amicus briefs or submitting comments on proposed regulation or other administrative guidance.
During the clinic portion of the course, students serve as the primary advocates for their clients and have direct responsibility for their cases. Casework includes extensive client contact. Students will conduct factual investigations and research legal issues to develop, present, and argue cases on behalf of vulnerable taxpayers who would otherwise not have access to justice. The clinic experience teaches lawyering skills applicable across numerous practice areas. Students are encouraged to enroll whether they have an existing interest in tax or simply seek an immersive law practice experience. LITC students play a crucial role in ensuring a fair tax system for low-income individuals and those with limited English proficiency who speak English as a second language. Students’ work is impactful and sometimes life changing.
Contact Us
Temple Low Income Taxpayer Clinic
1719 N. Broad Street, Philadelphia, PA 19122
IRS issues:
Phone: (215) 204-8948 :: Fax: (215) 515-6234
PA state tax issues:
Phone: (215) 204-4560 :: Fax: (215) 515-6234
Email: TaxClin@temple.edu
Director: Omeed Firouzi
Assistant Director: Jonathan Barnes
PA State Tax Paralegal: Jacob Brandt