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Low-Income Taxpayer Clinic

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    • Students in our Low-Income Taxpayer Clinic, directed by Professor Derek Wheeler, represent taxpayers who have disputes with the IRS. Students represent clients with an array of issues, including earned income tax credit audits, refund claims, and collections matters. The Clinic participates in ABA’s Virtual Settlement Week each semester, assisting taxpayers in settling their Tax Court cases. In those cases alone, the Clinic has reduced taxpayer liabilities by tens of thousands of dollars and facilitated the issuance of thousands of dollars in tax refunds. Additionally, the Clinic is active in the local community making presentations to taxpayers at the local library, Santa Fe College, and Peaceful Paths. The Clinic partners with the United Way of North Central Florida to ensure that any taxpayers who utilize the VITA tax preparations services have access to tax assistance if a controversy arises.

    The LITC also provides educational presentations to low-income individuals and people who speak English as a second language (ESL) in the local community. UF Law’s LITC is supported with funding by the IRS Taxpayer Advocate Services and the Levin College of Law.

    Professor Derek Wheeler, Director of LITC

     

    Student Impact

    “The Low-Income Taxpayer Clinic was the perfect opportunity to both gain real-life exposure to the field while continuing to work towards my law degree. As a student interested in Trust and Estate Planning, participating in the clinic helped me to apply foundational legal concepts learned in the classroom in real practice. Upon graduation, I need to be prepared for helping to assess and address situations across a wide array of clients and income levels. The LITC presented multiple experiences and situations I will likely come across in my future career, while also developing client relationship management skills.”
    Alex Carney, JD and LLM in Taxation Candidate, 2022

     

    Learn More

    To request more information, please fill out this form. Students interested in enrolling in the clinic may contact Professor Wheeler.

    Explore the full list of LITCs here.

     

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    The Florida Constitutional Law Endowment in memory of Justice Ben F. Overton was created by Judge Karen Miller in 2013. This fund supports lectures and presentations by Justices of the Florida Supreme Court at the Fredric G. Levin College of Law.

    HISTORY

    Justice Overton, who earned his B.S. in 1951 and his Juris Doctor in 1952 from the University of Florida, was the first merit appointment to the Florida Supreme Court. Throughout his career he was active in legal education and served as an Adjunct Professor at the Levin College of Law through December 2012, the month of his death. Although he resided at Oak Hammock at the University of Florida, a continuing care retirement community developed in cooperation with UF, he also considered the Florida Supreme Court “home.” Among the high points of his later years was hosting Justices of the Florida Supreme Court in Gainesville and taking his class to Tallahassee to hear oral arguments at the Florida Supreme Court.
    Judge Miller, who earned her B.S. cum laude from New York University in 1974 and her Juris Doctor from New York Law School in 1977, served as Chief Administrative Law Judge of the New York City Department of Consumer Affairs, New York City’s business regulatory agency, before she retired to Oak Hammock at the University of Florida. Having accompanied Justice Overton on his excursions to Tallahassee and joined him in welcoming guests to Oak Hammock at the University of Florida, she created the endowment in memory of Justice Overton to ensure that the Levin College of Law continues to have the funding necessary to continue and enhance the interaction between its students and the Florida Supreme Court.

     

    Judge Miller remembered the event that motivated the endowment.

     

    Prior to a dinner at the home of Dean Robert Jerry and Lisa Jerry shortly after Justice Overton’s death, Justice Barbara Pariente and I were discussing a suitable memorial. Justice Pariente, who had been Justice Overton’s colleague on the Florida Supreme Court and who understood the importance to him of the interaction between his students and the Court, suggested the outline of what has become the Overton lectures. Dean Jerry, who has since retired, as has Dean Emeritus Jon Mills, who assumed responsibility for implementing the Overton lectures, were very supportive from the beginning. Since Dean Mills’ retirement, Professor Timothy McClendon, who assisted both Justice Overton and Dean Mills teaching Florida Constitutional Law and who co-authored the recent Florida Constitutional Law casebook, has continued the Overton lectures with the support of Interim Dean Merritt McAlister and CGR director, Professor Danaya Wright.

    Justice Overton was a devoted jurist, educator, and ethical leader of the Florida legal profession. The Overton Lecture Series brings Florida Supreme Court Justices to the University of Florida, Levin College of Law, and serves to introduce students to the inner workings of the Court. CGR and the students of the College of Law extend our deepest gratitude to Judge Karen Miller for making the Overton Lectures possible in perpetuity.

    You can watch an interview for the Florida Historical Society by Mary Adkins, professor emeritus of the UF Levin College of Law, with Justice Overton here.

    Justice Overton was also interviewed for the Samuel Proctor Oral History Project and a transcript of his interview is available at the Smathers Library, and here.
    Justice Overton sat on the Constitution Revision Commission of 1977-78 that proposed a right to privacy in the Florida Constitution. Although it failed as part of the Constitution Revision Commission recommendations, it passed in 1980 when proposed by the legislature. The bill was co-sponsored by our very own Jon Mills. The privacy provision prevailed by greater than 60%. Justice Overton then wrote a concurrence in a critical reproductive rights case in 1989 affirming that the privacy provision of the Florida Constitution included the right to obtain an abortion. That decision was overruled in Planned Parenthood of SW and Central Florida v. Florida. You can read about the role of Justice Overton, Jon Mills – director emeritus of CGR, and the history of the 1989 case here.