Legal Aid Society of Northeastern New York

Low Income Taxpayer Clinic

Cases We Handle

The Low Income Taxpayer Clinic may represent New Yorkers in most non-criminal disputes with the Internal Revenue Service (IRS) and can represent New Yorkers before the New York State Department of Taxation and Finance (DTF) in a related matter. Common issues we handle:

 

Tax Debt Negotiations and Settlements (Collection Alternatives)

If you have income tax debts that you owe, our attorneys can evaluate your income tax accounts and current financial circumstances to determine whether you are eligible to:

• Settle your Federal and/or NYS tax debts with an offer in compromise
• Setup an installment agreement based on the amount you owe or based on your current financial position
• Stop collection action on your Federal and/or NYS tax debts

 

Refunds

If you are due a refund from the Internal Revenue Service (IRS) or NYS Department of Taxation and Finance (DTF) and that refund has been denied, frozen, or offset to another debt we may be able to assist you.  We may be able to advise or represent you in:

• Requesting refunds that have been denied or are frozen during an audit or examination of your income tax return
• Requesting injured spouse relief, if a refund is being offset to pay a debt of only one of the individuals listed on the return
• Requesting a refund offset bypass, if a refund is being offset to pay another income tax debt and you need the refund to pay for necessary expenses such as housing or utilities

 

Stopping Garnishments and Levies

If the Internal Revenue Service or NYS Department of Taxation and Finance (DTF) is threatening or actually garnishing your Social Security benefits, wages, pensions, or other income or has threatened or actually levied any of your accounts, we may be able to advise or represent you in:

• Stopping an ongoing garnishment
• Requesting a refund of levied funds

 

Liens and Levies

If a Federal tax lien or New York State tax warrant has been issued against you, we may be able to advise or represent you in:

• Negotiating or settling the tax debt though an Offer in Compromise
• Requesting a withdrawal or release of a tax lien or warrant if it is causing a hardship
• Requesting that the lien or warrant be removed from a specific property if necessary for a loan modification / deed in lieu of foreclosure, or other foreclosure prevention purpose

 

Employee/Independent Contractor Issues

If your employer is treating you as an independent contractor and is not paying one-half of your Social Security and Medicare taxes, we may be able to advise or represent you in requesting recognition as an employee from the Internal Revenue Service (IRS).

 

Identity Theft Issues

If your personal information has been used to file an income tax return with the Internal Revenue Service (IRS) or NYS Department of Taxation and Finance (DTF) we may be able to advise or represent you in:

• Removing fraudulent returns from your accounts
• Removing tax debts that result from the fraudulent returns
• Requesting a refund that was denied because your or your dependent’s information was fraudulently used on another return

 

Driver’s License and Passport Suspension Resulting from Unpaid Taxes

If you have been notified that your driver’s license or passport has been or will be suspended for unpaid tax debts, we may be able to advise or represent you in restoring your ability to drive or travel.