ANN ARBOR—The University of Michigan Law School has opened the Low Income Taxpayer Clinic?the School’s eighth publicly-oriented law clinic?which will provide free tax-related services to qualified low-income clients.

The clinic, funded by an IRS Tax Advocacy program grant, is open year-round.

Second- and third-year law students will be supervised by a faculty member who is also a licensed tax attorney. For the six Michigan Law students working in the clinic, the experience will provide a learning opportunity and the prospect of making a significant difference in the lives of their clients.

While the clinic cannot necessarily accept every case, the clinic expects to assist its clients with issues under a $50,000 ceiling regarding IRS notices, liens, and levies; tax installment agreements; tax audits; collections hearings and conferences; earned income and child tax credit eligibility and denial; and others.

“We are not a tax preparation clinic,” said clinic administrator Cindy Kelley. “We handle IRS controversy cases and if we need to prepare tax returns regarding the controversy, we will do that.”

Supervising attorney Nicole Appleberry is an adjunct clinical faculty member at the U-M Law School. She has practiced at Ferguson & Widmayer, P.C. in Ann Arbor, specializing in tax-related matters. She serves as co-chair of the Taxation Section of the Washtenaw County Bar Association.

The Law School clinics provide practice opportunities and course credit at the same time, allowing students to move beyond classroom theory for real-world practice of law. The clinics include general, child advocacy, criminal law, environmental law, urban communities, mediation, and pediatric advocacy.

The clinic is located in Room 545 of the Legal Research Building at the U-M Law School, 625 South State St. Additional information can be obtained from Kelley at (734) 936-3535.