Download this Paper Open PDF in Browser

History of Low-Income Taxpayer Clinics

107 Pages Posted: 8 Sep 2012 Last revised: 27 Apr 2013

Keith Fogg

Villanova University - School of Law

Date Written: September 1, 2012


This article provides a chronological history of low-income tax clinics in the United States from their inception in 1974 to the present. It discusses leaders in the tax clinic movement such as Stuart Filler, Janet Spragens and Nina Olson and their impact on the growth of tax clinics. In addition to individual leaders, several institutions played significant roles in shaping the development of tax clinics. Tax clinics developed parallel to and then in conjunction with legal service corporation offices and academic clinics. The article discusses the growth of tax clinics within the broader growth of poverty law and the academic clinical movement. Finally, it looks at the challenges that lie ahead for tax clinics.

Keywords: tax, clinic, low-income

Suggested Citation

Fogg, Keith, History of Low-Income Taxpayer Clinics (September 1, 2012). Villanova Law/Public Policy Research Paper No. 2013-3005; Tax Lawyer, Vol. 67, No. 1, 2013. Available at SSRN: or

Keith Fogg (Contact Author)

Villanova University - School of Law ( email )

299 N. Spring Mill Road
Villanova, PA 19085
United States

Paper statistics

Abstract Views