Alaska Business Development Center’s Low Income Taxpayer Clinic provides assistance to qualifying taxpayers in controversy with the Internal Revenue Service. Assistance may range from consultation to representation. A consultation includes brief advice given to a taxpayer on a specific issue which may be the result of a taxpayer receiving a notice from the IRS. Representation may include a qualified practitioner directly representing a qualifying taxpayer in a controversy with the IRS. A taxpayer’s qualification is based on current year finances and the amount in controversy. Additionally, cases may be accepted by the clinic based on the elements of the controversy and clinic workload.
Eligibility for free services will be based on federal income ceilings that change annually. The income ceilings for 2014 are:
|Family/ Household Size||Annual Family Income|
For families/households with more than eight persons, add $12,700 for each additional person.