Tax Disputes

Charlotte Center for Legal Advocacy’s North Carolina Low-Income Taxpayer Clinic serves all of North Carolina by offering tax controversy services to low-income taxpayers. Our attorneys are dedicated to helping taxpayers understand and manage their tax issues, regardless of language barriers.

The Tax Clinic provides low-income taxpayers with representation in federal and state tax controversies and educates individuals about their rights and responsibilities as U.S. taxpayers.

Our services

Our tax staff and volunteers focus on:

• Providing legal representation to low-income taxpayers who have existing tax controversies with the Internal Revenue Service and, in certain instances, the North Carolina Department of Revenue
• Providing tax assistance and education to individuals who speak English as a second language

Case work

Our tax staff and volunteers accept many 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
• Earned Income Tax Credit
• Innocent and injured spouse claims
• Appeals
• Liens
• Levies
• Tax Court litigation
• Identity theft
• Cancellation of debt
• Employment classification

Eligibility

The Tax Clinic serves taxpayers who earn less than 250% of the federal poverty standard, including people who speak English as a second language.

Community outreach

The Tax Clinic conducts community outreach and provides community legal education, including presentations and speaking engagements, to residents of eligible counties and to the staff of other agencies.

Volunteers and training

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

During 2023, the N.C. Low-Income Taxpayer Clinic:

• Worked with clients to help them get $98,651 in refunds 
• Helped clients decrease $167,319 of tax liabilities