The Low Income Taxpayer Clinic (LITC) Program is a matching federal grant program that provides up to $100,000 per year to qualified organizations to represent low income taxpayers in controversies with the IRS and provide education and outreach to taxpayers who speak English as a second language (ESL). Qualified organizations include, among others, academic institutions and nonprofit organizations throughout the U.S. that must meet the goals of the program.
Clinics participating in the LITC Program:
- Provide pro bono representation on behalf off low income taxpayers in tax 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;
- Educate low income and ESL taxpayers about taxpayer rights and responsibilities; and
- Identify and advocate for issues that impact low income 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 2020 LITC grant application period opens on May 1, 2019, and closes on June 17, 2019. If you have questions about the LITC Program or grant application process, please contact the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at LITCProgramOffice@irs.gov.
The 2020 Publication 3319, LITC Grant Application Package and Guidelines, is available for download. The publication includes information about the LITC Program, how to apply for a grant and eligibility requirements, and standards for operating an LITC.
Organizations wishing to apply for a grant can also view, Information for Potential LITC Grantees.
- The LITC Program Office will conduct a training session on the Full Grant Application requirements at 1:00 p.m. EDT, on Wednesday, May 15, 2019. The training session will be held via webinar and should last approximately two hours. The voice conference telephone number is 888-331-8226, and at the prompt, enter access code 7765292 #. Interested individuals must register for the training and use this same link to attend the session.
- For more information on the training, contact Bill Beard at Beard.firstname.lastname@example.org.
Learn more about the LITC Program.
Taxpayers seeking LITC services can view the Low Income Taxpayer Clinic Income Eligibility Guidelines.