The Community Tax Law Project (CTLP) is a 501 (c)(3) Virginia corporation founded in 1992 on the belief that a taxpayer's access to professional representation in tax disputes should not depend solely on his or her ability to pay for such services. CTLP's primary mission is to provide low income Virginia taxpayers with pro bono representation in federal and state tax disputes and to educate low income individuals about their rights and responsibilities as U.S. taxpayers. CTLP also provides start-up legal services to nonprofit organizations in the Richmond and Central Virginia area whose mission in some way assists a low income clientele or provides a unique service to community needs.
The Project accomplishes its mission through a panel of volunteer attorneys and accountants and an in-house legal staff. CTLP staff conduct substantial outreach efforts to taxpayers who speak English as a Second Language, to participants in welfare-to-work programs, and to victims of domestic violence. CTLP also provides continuing education and training programs for its volunteer attorneys and published a national newsletter about low income taxpayer practice and policy matters, The Community Tax Law Report.
CTLP also operates the Low Income Taxpayer Clinic Resource Center. The Center provides technical assistance, start-up operational support, training, and practice advice to low income taxpayer clinics nationwide. The LITC Resource Center also informs clinics about IRS rulings and actions, tax cases and pending legislation that may impact low income taxpayers.
CTLP screens cases for income eligibility and merit; it then refers the accepted case to a local pro bono attorney or accountant. To qualify for services, an individual must have income at or below 250% of the federal poverty level. CTLP accepts cases at all stages of tax controversy, including exam, appeals, refund claims, litigation in the United States Tax Court or the refund fora, and tax collections cases, including Collection Due Process Hearings and offers-in-compromise.
