Opinion
19225-21
01-26-2023
RAYMOND W. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
On January 18, 2023, the Court received petitioner's Letter dated January 10, 2023 (Doc. 20). Upon due consideration, it is hereby
ORDERED that the Clerk of the Court shall send, with petitioner's copy of this Order, information concerning low-income taxpayer clinics ("LITCs") available for the Kansas City, Missouri, trial calendar that may offer free legal assistance to low-income and self-represented taxpayers. A list of these clinics is also available on the Tax Court's website, www.ustaxcourt.gov.
The Court has explained to petitioner that such tax clinics generally provide assistance and advice to low-income taxpayers and self-represented litigants who have disputes with the IRS. However, these clinics are not part of the IRS or the Tax Court, and the Tax Court does not endorse any particular clinic.