You can find the location of the Low Income Taxpayer Clinic (LITC) nearest you by reviewing the LITC map on the Taxpayer Advocate toolkit. The city for the main office of each clinic is listed; however, some clinics have multiple locations. Please contact the clinic for the office nearest you. LITCs are independent of the IRS. This is not a recommendation by the IRS that you retain an LITC or other similar organization to represent you before the IRS. The decision to obtain representation will not result in the IRS giving preferential treatment in handling your dispute or problem. Each clinic will decide if you meet the income eligibility guidelines and other criteria before it agrees to represent you.