The Low Income Taxpayer Clinic (LITC) program is a matching grant program that provides federal funds to organizations so they in turn can provide LITC services to taxpayers who are low income or who speak English as a second language (ESL).
Clinics participating in the LITC program provide:
- Representation for individuals in disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems.
- Education about taxpayer rights and responsibilities.
- Advocacy on behalf of low income and ESL taxpayers.
LITC services are free or low cost for eligible taxpayers. Although LITCs receive partial funding from the IRS, clinics, their employees, and their volunteers are completely independent of the IRS.
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them or provide consultation services.
The IRS will be accepting applications for the 2019 grant year in late spring of 2018.
The 2018 Publication 3319, LITC Grant Application Package and Guidelines is available for download.
Taxpayers seeking LITC services, visit Low Income Taxpayer Clinic Income Eligibility Guidelines.
Organizations wishing to apply for a grant, Information for Potential LITC Grantees.
Learn more about the LITC Program.