Federal Tax Clinic
Information for Clients
The clinic represents taxpayers who have ongoing disputes with the Internal Revenue Service. Under current income guidelines, taxpayers who earn from $27,075 per year (for single taxpayers) to $64,475 per year (for a family of five) can receive representation from the clinic. No fee is charged for our services.
The clinic handles tax cases at all stages of the dispute, from clients under audit by the IRS, to cases before the United States Tax Court, and collection cases. Typical cases involve:
- Small business audits
- Innocent spouse relief
- Employee-independent contractor
- Earned income tax credit and dependency exemptions
- Collection matters, including offers in compromise
Please note that we do not prepare tax returns or offer tax preparation advice.
The April 15, 2020 tax deadline has been extended to July 15, 2020.
This is an automatic extension, so the taxpayer does not need to file any documents. The extension is an extension to file and to to pay, so no interest or penalties will accrue until July 15, 2020. The extension applies to the Form 1040 for individual taxpayers, and other forms.
For taxpayers that have estimated tax payment deadlines, the first quarter deadline has been extended to July 15, 2020 as well. The second quarter deadline still remains June 15, 2020.
For more information on this deadline extension, please visit the IRS’s FAQ page
For more general information on how the COVID-19 pandemic is impacting taxes, visit the IRS's Coronavirus Tax Relief and Economic Impact Payments page
Information on Stimulus Checks:
The following is some of the information that was gathered about the Stimulus checks for those that are not required and/or have not filed tax returns for 2018 and 2019:
“Social Security beneficiaries who are not typically required to file tax returns will not need to file an abbreviated tax return to receive an Economic Impact Payment. Instead, payments will be automatically deposited into their bank accounts.”
“[D]istribution of economic impact payments will begin in the next three weeks and will be distributed automatically, with no action required for most people. However, some taxpayers who typically do not file returns will need to submit a simple tax return to receive the economic impact payment.”
Note: the IRS has not yet indicated what a "simple" tax return would entail:
Portal for non-filers to get stimulus payments:
Stimulus Payments Status
Check the status of your economic impact payment through the IRS.
Free Tax Help & Census 2020 (United Way of King County)
United Way of King County Free Tax Preparation Sites are closed due to the risks associated with COVID-19 but are providing resources for both self-filing and virtual tax preparation.
Becoming a Client
Clients may be referred to the clinic or they may contact us directly at (206) 685-6805. The clinic is staffed by student-attorneys, a staff attorney and the director, 9 a.m. – 5 p.m., Monday through Friday. Extended hours and weekend appointments are also available.
The next intake period for the Federal Tax Clinic will be January 11-15, 2021. Call between 9 a.m. and 5 p.m. This will be your opportunity to have a student attorney conduct an interview to see if you can become a client of the clinic. Those interested should call (206) 685-6805 between the hours of 9 a.m. and 5 p.m. during the week of the intake period. If you leave a message, we will call you back. The intake will take approximately 20 minutes to half an hour. Because we represent low-income taxpayers, there will be questions regarding your income, expenses and assets. During the week following the intake period, we will start making determinations on who we can take on as a client.