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Low Income Taxpayer Clinic Guide: Online Resources

Adapted from Furman Smith Law Library at Mercer University School of Law

Library Research Guides

If you find that you're still lost, have no fear. You can find additional help and research guides at other Law Library sites. 

A great place to check out is the Furman Smith Law Library at Mercer University School of Law guide authored by Jeremy Simpson - Federal Income Taxation - Beginner's Research Guide: Introduction. This guide will give you a great foundation along with helpful information on where and how to find tax forms and other resources.

The New York University Law Library offers a very robust tax research guide with the Federal Tax Research: Outline & Guide Information. Once you have an idea of what you need to be looking for, this research guide will point you to several comprehensive sources. Some of the listed resources require NYU student subscription access, but there are many freely available resources to check out. 

The University of Florida Levin College of Law also offers a Tax Law Research Guide, especially if you are looking for more substantive tax issues that are not covered in this guide.

Other Useful Websites

https://www.ustaxcourt.gov

  • Representing taxpayers through a low-income tax clinic means the cases will go through the United States Tax Court. Underneath the "Rules and Guidance" drop-down menu, you'll find the Tax Court Rules along with the forms you'll need to file a petition in tax court. Taxpayers, a.k.a. "Petitioners" can also find information and training guides for filing in court along with information on how to find tax clinics and other participating pro bono programs. Practitioners can find information on how to use DAWSON, the tax court's case management system, and information on how to apply for admission or file for a limited appearance.
  • DAWSON can be used by anyone to manage their cases or look up other cases. You can search for opinions by petitioner name, order number, or a keyword search. Just take note that the keyword search is probably not going to be the same caliber as with commercial databases like Westlaw, Lexis, or Bloomberg Law. 

https://www.taxpayeradvocate.irs.gov/

  • The Taxpayer Advocate Service is an independent office within the IRS. The office was opened in 1996 and it serves to help taxpayers to resolve their tax problems with the IRS. The website provides great information for taxpayers who need help, providing them with information on where to find tax clinics, how to file taxes for free, phone numbers to call for help, and a "simple" roadmap of the IRS process.

https://www.taxnotes.com/

  • While some of the information offered by Tax Notes requires a subscription, many of the sources in the "Tax Notes Research" is free to use. They offer a free version of the Internal Revenue Code, Treasury Regulations, Treasury Decisions, information published by the IRS, and even tax-related decisions out of federal court. If you are limited to free resources, you can get a lot of what you need through this website.