Low Income Taxpayer Clinics
The Low Income Taxpayer Clinics (LITCs) serve individuals who have a problem with the Internal Revenue Service and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. If an individual’s native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities.
Low Income Taxpayer Clinics are not part of the IRS but they receive partial funding from the IRS via the LITC grant program. Examples of LITCs are nonprofit organizations exempt from tax under IRC § 501(a) that represent taxpayers or refer them to qualified representatives, and clinical programs at accredited law, business, or accounting schools in which students represent low income taxpayers who are having a problem with the IRS. Each clinic determines if prospective clients meet the income poverty guidelines and other criteria before it agrees to represent a client.
If you are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, you may be eligible for Taxpayer Advocate Service (TAS) assistance.
View this special message from Nina Olson, the National Taxpayer Advocate:
LITCs Need Pro Bono Volunteers! (video - opens in windows media player)
- The Internal Revenue Service announced the opening of the 2014 grant application period which ends July 12, 2013. Applicants must apply online. (IR-2013-57)
- The Internal Revenue Service announced the release of the first Low Income Taxpayer Clinic Program Report, Publication 5066 . The report and related infographic show how pro bono representation, education, and advocacy efforts of clinics assist low income taxpayers. (IR-2013-39, April 8, 2013)