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. You may call the Federal Tax Clinic anytime to speak to a student attorney or request a consultation./p>
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.
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.”
https://home.treasury.gov/news/press-releases/sm967
“[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:
https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know
Portal for non-filers to get stimulus payments:
The IRS has launched an online tool/portal for non-filers. You can read more about the tool for non-filers from Politico.
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. If you leave a voice message, a student attorney will return your telephone call. You may call the Federal Tax Clinic anytime to speak to a student attorney or request a consultation.
The intake process for the Federal Tax Clinic is done on a regular year-round basis. However, there are periods in which the Federal Tax Clinic operates at capacity and will not be able to accept new clients. In these cases, we can still provide a telephonic consultation.
If interested, you will be given the opportunity to have a student attorney conduct a scheduled interview to see if you can become a client of the clinic. The interview appointment will take up to 30 minutes. Because we represent low-income taxpayers, there will be questions regarding your income, expenses, and assets. Extended hours and weekend appointments are also available.
After the initial interview appointment, a determination will be made, and you will be informed if the Federal Tax Clinic can represent you as client.