IRS Accepting Applications for Low Income Taxpayer Clinic Grants 2014

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

IR-2014-63, May 15, 2014

WASHINGTON — The Internal Revenue Service today announced the opening of the 2015 Low Income Taxpayer Clinic (LITC) grant application process.

The LITC grant program is a federal program administered by the Office of the Taxpayer Advocate at the IRS, led by National Taxpayer Advocate Nina E. Olson. The LITC program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand or maintain a low income taxpayer clinic. The LITC program funds organizations to represent, advocate, and educate low income individuals who have a tax dispute with the IRS (i.e., a “controversy clinic”) and taxpayers who speak English as a second language (an “ESL clinic”). Although LITCs receive partial funding from the IRS, LITCs, their employees and their volunteers operate independently from the IRS. Examples of qualifying organizations include:

  • Clinical programs at accredited law, business or accounting schools whose students represent low income taxpayers in tax disputes with the IRS; and
  • Organizations exempt from tax under Internal Revenue Code Section 501(a) that represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives, or that provide outreach and education for ESL taxpayers.

The IRS welcomes all applications and will ensure that each application receives full consideration. The IRS is particularly interested in receiving applications from organizations that will operate in areas that are currently underserved.

Currently underserved areas are as follows:

Identified Underserved Areas

States and Territories

Alabama, Alaska, Georgia, Kansas, Mississippi, North Dakota, South Dakota, Puerto Rico

Metropolitan Areas

  • Los Angeles, Calif., including the following counties: Los Angeles, Kern, Riverside, Ventura
  • Sacramento, Calif., including the following counties: El Dorado, Placer, Sacramento, San Joaquin, Stanislaus
  • Northern Virginia, including the following counties: Arlington, Fairfax, Loudon, Prince William



Copies of the 2015 Grant Application Package and Guidelines, IRS Publication 3319PDF, can be downloaded from or ordered by calling 800-TAX-FORM (800-829-3676).

The IRS is authorized to award a multi-year grant not to exceed three years. For a new clinic or a clinic applying for the first year of a three-year grant, the clinic must submit the application electronically at For an existing clinic requesting funding for the second or third year of a multi-year grant, the clinic must submit the application electronically at All applicants must use the funding number of TREAS-GRANTS-052015-001 and applications must be submitted electronically by June 20, 2014.

Questions about the LITC Program or grant application process can be addressed to the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at

More information about LITCs and the work they do to represent, educate, and advocate on behalf of low income taxpayers and a listing of 2014 funded programs is available in IRS Publication 5066PDF, the LITC Program Report.

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