The UA Little Rock Bowen School of Law Low Income Taxpayer Clinic is a legal clinic offering eligible low-income taxpayers free legal assistance with federal income tax problems. Law students, under the supervision of Clinic Director, Alicia Mitchell, help Tax Clinic clients resolve tax problems and disputes with the Internal Revenue Service and Arkansas DFA (as long as there is also a federal income tax problem).
The Tax Clinic is open year-round to help taxpayers with their needs. All services are free of charge, and all conversations are confidential. We can provide assistance with any number of different issues you might be experiencing with the IRS, including (but not limited to):
- Responding to IRS Notices
- Failure to File Past Due Tax Returns*
- Liens and Levies
- Collections and Settlement of Tax Debts
- Currently Non Collectible Status
- Installment Agreements
- Offers in Compromise
- Credit Issues
- Earned Income Tax Credit
- Child Tax Credit/Additional Child Tax Credit
- Penalty Issues
- Self-Employment Tax Issues
- Innocent Spouse Relief Requests
- Identity Theft
- Appeals
- Examinations
- Representation at U. S. Tax Court
*The Tax Clinic is not a tax preparation service and does not prepare current tax returns.
The Tax Clinic serves eligible taxpayers throughout the State of Arkansas. The Tax Clinic’s general eligibility guidelines can be found below. If you are interested in applying for Tax Clinic services, please complete the Tax Clinic Intake application at the link below. Upon receipt of the application, the Director will review it to determine what services, if any, the Tax Clinic can offer. There is great demand for our services, therefore, applying to the Tax Clinic does not guarantee your acceptance as a client. This determination will be made upon review of your specific circumstances, your eligibility and the Clinic’s capacity to take on new cases.
Tax Clinic Eligibility Requirements
Income Level
To be eligible for our free services, you and your family’s annual income must be at or below the following amounts:
| Size of Family | Income Not Greater Than |
|---|---|
| 1 | $37,650* |
| 2 | $51,100 |
| 3 | $64,550 |
| 4 | $78,000 |
| 5 | $91,450 |
(add $13,450 for each additional family member)
*These numbers are 250% of the 2024 Health and Human Services poverty guidelines.
Geographical Location
The Tax Clinic serves eligible taxpayers throughout Arkansas.
Subject Matter
The clinic assists individual taxpayers (not corporations or partnerships) with federal and state income tax issues. The clinic does not accept cases involving criminal tax proceedings and does not prepare routine tax returns.
Application to Request Assistance
If you would like to be considered for assistance from the Low Income Taxpayer Clinic, please complete and submit the online form at this link.
