It seemed like a miracle. Not long after Aisha Shackelford received a letter from the Internal Revenue Service, or IRS, warning that her paycheck would be levied or her property seized — to the tune of $30,000 — she heard an ad on the radio that would offer her a path forward. 

Her children were young and she usually streamed music. But that day, by chance, she heard about Michigan State University’s Alvin L. Storrs Low-Income Taxpayer Clinic, which provides free legal services to qualifying Michigan taxpayers facing tax disputes.

It was the last possible day for walk-ins — so she did.

Navigating a tax problem she didn’t create

Shackelford and her partner had entered into an Islamic marriage, but without a state-issued marriage license and registration with local authorities, the union was not legally binding. Still, her partner, whom she describes as controlling, had filed their taxes as “married filing jointly” without her knowledge or consent.  

When she found out about the filing, the couple argued — and he left. “A year later, the IRS contacted me about what he had been doing,” Shackelford says.  

When she explained her situation to the IRS, Shackelford was told that she would be audited. “I thought you would have to show proof that you’re married or at least have my signature,” she says. “But no. He was able to just take my social security number and do whatever he wanted.”

The following year, he filed their taxes again. “He had all my information,” she says. “And the IRS didn’t stop him.”

Shackelford felt distraught. The $30,000 underpayment nearly equaled her annual income.

Fighting for fair tax treatment

Each semester at MSU’s Low-Income Taxpayer Clinic, or LITC, six to 12 law students work alongside faculty to help clients resolve disputes with the IRS, the Michigan Department of Treasury and other local city tax agencies, providing free legal services. 

The tax clinic is led by Christina Wease, director and assistant clinical professor of law, with Shelby Johnson serving as supervising attorney since 2024. Wease first joined the clinic as a student at MSU’s College of Law.  

Within Wease’s first week, she knew she wanted to “do this forever.”  

“Sometimes people go through challenging life events, like becoming disabled or getting divorced,” she says. “It can be devastating to then also have to deal with an additional stressor like getting audited and having tax issues.”  

Federally funded in part by the Low-Income Taxpayer Clinic grant program, MSU’s clinic is one of the oldest and largest in the country — and marked its 25th anniversary in 2025. The funding supports hands-on experience for law students while expanding access to legal help for Michigan residents who might otherwise go without representation.

So far, the clinic has helped over 4,100 disadvantaged taxpayers resolve tax disputes, with 669 law students logging over 131,030 pro bono hours. And since its anniversary, the clinic has added more than $82,000 to the $10 million they have already helped clients recover.   

Helping real-life taxpayers in Michigan enables the clinic to identify patterns in the cases it sees by researching the systemic issues that affect low-income taxpayers and using those insights to advocate for policy and procedural changes, while educating the Michigan public on complex tax topics.

The clinic focuses on three goals: representation, advocacy and education. In Shackelford’s case, all three came together.

To build her case, Shackelford spoke regularly with Wease and the students assigned to her. Kayla Seger, who currently works as an associate attorney at Fahey Schultz Burzych Rhodes PLC in Okemos, was one of them. Looking back, Seger considers Shackelford’s case and her time in the clinic in general the most impactful experience she had in law school.  

“It gave me the opportunity to fully engage with my client while providing meaningful, real-world support,” Seger says. “The Internal Revenue Code is not an easy body of law to navigate, but the clinic’s experienced professors helped me break down the relevant statutes and apply them in a practical way.”  

For Shackelford, the experience was invaluable. “I was oblivious; I didn’t know what to do,” she recalls. “They were always able to answer my questions, and they guided me step by step.”

From client to community advocate

After her partner left, Shackelford was unable to get access to her documents, making an already overwhelming situation even more distressing.  

Getting help at MSU’s clinic changed everything. “They saved me,” she says. “They made me feel heard. They believed me.”

After four years, Shackelford’s case was resolved and the $30,000 liability removed.

Today, Shackelford turns that experience into a positive by becoming an advocate and educator in her own right. As a parent outreach coordinator for Detroit Public Schools Community District, she has made it her mission to share information about the MSU Low-Income Taxpayer Clinic with other parents, by distributing flyers and organizing workshops in which Wease has participated. So far, she estimates that she has helped about 25 families find their way to the clinic.  

Getting the word out about the clinic is essential, says Shackelford. “For people like me — hardworking single moms who don’t know anything about taxes — not knowing what to do or where to go can be devastating.”  

With Wease and the law students at MSU’s LITC, more Michigan residents are finding the help Shackelford almost missed and the guidance to navigate situations they never expected to face.