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The Spring 2025 LITC attended the Tax Court calendar call in Jacksonville, Florida, which provided an opportunity for pro se petitioners to speak with pro bono attorneys to assist in settling their case with the IRS before it goes to trial. From left to right: Steven Cutler, Professor Derek Wheeler, Andrew Faul, Dominic Vogt, Emily Jamuna, Jenna St. George, John Lomicky, and Emma Ewing.

Low-Income Taxpayer Clinic

The Low-Income Taxpayer Clinic (LITC), directed by Professor Derek Wheeler, provides representation, education, and systemic advocacy to indigent taxpayers throughout the country. The LITC provides representation throughout the lifecycle of a tax case, from resolving issues of non-filing, through audits, through litigation, and ultimately through collection. The LITC provides taxpayer education throughout North Central Florida. The LITC also provides systemic advocacy on behalf of all taxpayers to better improve the tax system.

Since its founding, the LITC has secured nearly $40,000 in refunds for clients (and counting) and reduced taxpayer liabilities by nearly $200,000.

Derek Wheeler headshot

Student Experience

Olivia Sica (JD 24)

“Participating in the Low-Income Taxpayer Clinic during law school was instrumental in launching my career. It gave me practical experience working directly with clients, navigating IRS procedures, and advocating for vulnerable taxpayers. The experience gave me a sneak peek into issues that arise during audits and appeals—something I now see daily as a Law Clerk at the United States Tax Court. The clinic also laid the foundation for my commitment to pro bono service, where I’ve continued to support individuals facing complex tax challenges.”

– Olivia Sica (JD 24)

Community Impact

$40K

Client Refunds

$200K

Reduced Liabilities

“I wanted to let you know I received a check for from the IRS today, which represents the original amount they owed me PLUS over $1,500 in interest. Whoa! I opened the envelope today and burst out laughing, then crying, and then laughing again. I can’t tell you how incredibly grateful my kids and I are for all of your and your students’ hard work. Please let everyone who was involved in this success know how much we appreciate them and wish them wonderful careers.”

– L.H.
The Spring 2025 LITC attended the Tax Court calendar call in Jacksonville, Florida, which provided an opportunity for pro se petitioners to speak with pro bono attorneys to assist in settling their case with the IRS before it goes to trial. From left to right: Steven Cutler, Professor Derek Wheeler, Andrew Faul, Dominic Vogt, Emily Jamuna, Jenna St. George, John Lomicky, and Emma Ewing.
The Spring 2025 LITC class attended the Tax Court calendar call in Jacksonville, Florida, which provided an opportunity for pro se petitioners to speak with pro bono attorneys to assist in settling their case with the IRS before it goes to trial.
From left to right: Steven Cutler, Professor Derek Wheeler, Andrew Faul, Dominic Vogt, Emily Jamuna, Jenna St. George, John Lomicky, and Emma Ewing.
The Spring 2025 LITC tabled at the Heavener Training Center at UF to provide tax information to UF student athletes on their filing obligations and other issues pertaining to their income and NIL deals. From left to right: John Lomicky, Steven Cutler, and Angela Silva (LITC Fellow-in-Practice).
The Spring 2025 LITC class tabled at the Heavener Training Center at UF to provide tax information to UF student athletes on their filing obligations and other issues pertaining to their income and NIL deals.
From left to right: John Lomicky, Steven Cutler, and Angela Silva (LITC Fellow-in-Practice).

Sponsors

The Internal Revenue Service (IRS)

Learn More

To request more information, please fill out this form. Students interested in enrolling in the clinic may call the law clinics office at (352) 273-0800.

Need help? Request Assistance.

Contact

Derek Wheeler headshot

Derek Wheeler

Director
wheeler@law.ufl.edu
Learn more about Professor Wheeler

Angela Silva

Angela Silva

Fellow-in-Practice
silva@law.ufl.edu