Pepperdine Caruso School of Law Celebrates 10th Anniversary of the Low Income Taxpayer Clinic
For the past ten years, the Pepperdine Caruso School of Law Low Income Taxpayer Clinic has expanded critical access to justice by providing free, high-quality legal representation to low-income individuals facing federal tax controversies with the Internal Revenue Service. Housed within the school's clinical education program, the clinic operates out of the Pepperdine Legal Aid Clinic at Union Rescue Mission in downtown Los Angeles, serving qualifying taxpayers across the region.
Led by director and professor Isai Cortez, the clinic bridges the gap for vulnerable taxpayers who cannot afford private legal representation. Student law clerks gain hands-on, practical experience handling active IRS dispute cases, including audits, collection matters, administrative appeals, and federal tax controversies. Most client-facing work is conducted virtually and in hybrid formats, ensuring accessible and flexible legal assistance for clients while delivering vital experience in client interaction and advocacy for law students.
"Our Low Income Taxpayer Clinic ensures that a person's income level does not dictate their access to fairness within the tax system," said Cortez. "Through direct client representation, student advocates protect taxpayer rights, resolve complex IRS disputes, and secure financial stability for low-income families across Southern California."
In addition to direct legal representation in controversies, the clinic educates low-income and English-as-a-second-language taxpayers regarding their rights and responsibilities under the United States tax system. The program operates year-round, offering clinical academic credit, law clerk positions, and fellowship opportunities for Pepperdine Caruso Law students.
About the Pepperdine Caruso School of Law Clinical Education Program:
The Pepperdine Caruso School of Law Clinical Education Program operates as a pro bono, public interest law firm housed within the law school. Equipping law students with practical legal skills through direct client service, the program features specialized clinics, externships, and practicums that serve the public interest and expand legal representation across Southern California.
Media & Legal Services Contact: Pepperdine University Caruso School of Law Low Income Taxpayer Clinic
Email: isai.cortez@pepperdine.edu