Low Income Taxpayer Clinic (LITC)

The UND Nistler Low Income Taxpayer Clinic (LITC) provides free legal representation to low-to mid-income taxpayers in federal tax disputes.

The clinic is unique in that it encourages student participants who are earning their Masters of Accounting degree to get involved.  Services include:

• Audit Issues
• Appeals
• Collection matters
• Tax Court Litigation
• Response to IRS notices
• Correction to account problems
• Certain amended/prior year returns

LITCs do not generally provide tax return preparations. In many counties in North Dakota, there are Volunteer Income Tax Assistance (VITA) sites that provide preparation of federal income tax returns, and some may be able to file back years. Please see the VITA/TCE locator tool on the IRS website.

The University of North Dakota offers VITA services. For assistance, please contact und.litc@UND.edu

LITC Mission Statement

Low Income Taxpayer Clinics ensure the fairness and integrity of the tax system for taxpayers who are low income or speak English as a second language (ESL):

• By providing pro bono representation on their behalf in tax disputes with the IRS;
• By educating them about their rights and responsibilities as taxpayers; and
• By identifying and advocating for issues that impact low income taxpayers.

Who We Serve

The clinic serves the community by representing taxpayers who are unable to afford legal representation. Client eligibility depends on the individual’s financial situation, the tax controversy's elements, and the clinic's workload. Potential clients must provide information about their financial status.

For the 2025 calendar year, the income ceilings (250% of Poverty Guidelines) for low-income representation are shown below. Each clinic will decide if you meet the income guidelines and other criteria before it agrees to represent you.

Application Form:

LITC New Client Application

Contact Us

und.litc@UND.edu
701.777.4567