Low Income Taxpayer Clinic Guide: Online Resources

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

Another great place to start is with Jeremy Simpson’s 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 a number of comprehensive sources. Some of the listed resources require a NYU student subscription access, but there is still plenty of resources for you to choose from.

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.

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, numbers to call for help, along with a "simple" roadmap.

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.

The Phillip C. Cook Low-Income Taxpayer Clinic website is second to none in terms of the topics that it covers and tools that it offers. You can find substantive information on issues specific to low-income taxpayers, get a plain-language overview for the basics of federal income tax procedure, and, most importantly, a great collection of forms and guides.

• Clicking on the "Administrative Review" and "Collections Process" links on the homepage will take you to pages that give a great overview of how tax procedure works and the different things that can happen along the way. Both pages are worth taking a look at if you are not sure where your taxpayer is in the audit or collection's process.
• The "Judicial Review" link is going to provide you with information for when the IRS has sent the taxpayer a Statutory Notice of Deficiency (a.k.a. the 90 day letter). You can get an overview of tax court procedure along with links to the necessary forms, cover letters, and checklists.
• If you navigate to the "Substantive Issues" page you can find information on common issues for low-income taxpayers. Each issue has its own drop-down menu which will provide the relevant statutes, regulations, cases, and forms, for both federal and Georgia law! If you are having trouble finding information related to your taxpayer's issue, this is a great resource for finding your bearings.
• Another issue which will have great influence on the options available to your taxpayer and the IRS are the relevant statutes of limitation. Nearly each code section has its own and there are ways in which the statute of limitation can be suspended or waived. By going to the "Statutes of Limitation" page, you can find which statute of limitation applies to your taxpayer. 
• Finally, if you know your taxpayer's issue inside and out, but are having trouble finding which forms to use, what needs to be included, and who to contact, you can look to the "Tools" page. Under the "Tax Clinic Forms" drop-down menu at the bottom of the page, you can search for forms that the Georgia State Low-Income Taxpayer Clinic uses. Some of them are annotated, and provide guidance for what needs to be included, such as accompanying memorandums and cover letters.