Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education about taxpayer rights and responsibilities for low income taxpayers and taxpayers who speak English as a second language (ESL).
LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.
The 2016 grant application period opened on May 1, 2015, and closes on June 15, 2015. Use the 2016 Publication 3319, LITC Grant Application Package and Guidelines, to apply.
Information for Potential LITC Grantees.
Find more information about the LITC program here.