Low income taxpayer clinics represented 19,513 taxpayers dealing with an IRS tax controversy; see the latest program report and the 2020 LITC grant recipient list

 

IR-2020-43, February 26, 2020

WASHINGTON — The Internal Revenue Service's Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report  PDF. The report describes how LITCs provide representation, education, and advocacy for taxpayers who are low income or speak English as a second language (ESL).

The LITC Program is a federal grant program administered by the Taxpayer Advocate Service, led by the Acting National Taxpayer Advocate, Bridget Roberts. LITCs represent individuals whose incomes are below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. They can represent taxpayers in court as well as within the IRS. They also can provide information about taxpayer rights and responsibilities in different languages for ESL taxpayers. LITCs provide services for free or a small fee. They receive IRS grants but work independently to assist and advocate for taxpayers.

During 2018, LITCs represented 19,513 taxpayers dealing with an IRS tax controversy. They helped taxpayers secure more than $4.7 million in tax refunds and reduced taxpayers' liabilities by nearly $124 million. They also brought more than 4,200 taxpayers back into payment compliance.

Through outreach and education activities, LITCs strived to ensure individuals understood their rights as U.S. taxpayers by conducting more than 1,700 educational activities that were attended by over 16,600 persons. More than 1,800 volunteers contributed to the success of LITCs by contributing nearly 57,000 hours of their time. More than two-thirds of the volunteers were attorneys, certified public accountants, or enrolled agents.

LITCs used a variety of approaches to successfully advocate for taxpayers. These included utilizing collection alternatives to resolve issues administratively within the IRS litigating cases in the United States Tax Court and other federal courts, and elevating systemic issues through the Taxpayer Advocate Service's Systemic Advocacy Management System. Below is just one example of how an LITC assisted taxpayers in need:

The taxpayers were a senior couple with no children. The husband had served in the military and was disabled during combat operations. He had a construction business, and together he and his wife invested large amounts of time and money into renovating their home into a bed and breakfast. After years of financial setbacks, the couple lost their home and long-time business, and incurred a large outstanding federal tax debt. The taxpayers filed for bankruptcy protection.

At that time, they were living on a fixed income of Social Security and a small Veterans Administration pension in a subsidized senior apartment that they were told they could not live in if they had more than $10,000 in tax debt. The couple came to an LITC after they began receiving certified mail notices from the IRS about the federal tax debt. The LITC called the IRS to request a 60-day hold on collection while the taxpayers gathered documents for an Offer-In-Compromise (OIC). The couple then received a notice of intent to levy their Social Security benefits, and the LITC requested a Collection Due Process hearing, where it helped the couple settle its entire federal tax debt with an OIC for $1. The taxpayers returned a customer satisfaction survey to the LITC and acknowledged the work of the staff attorney by saying, "Wonderful you have such a smart, kind, and caring man on your staff. Thank you so much for everything."

The full report PDF contains extensive details about the LI TC Program and more extraordinary stories about the representation that LITCs provide. It also details the results that LITCs achieved on behalf of their clients.

2020 Grant Recipient List

Through the LITC Program, the IRS awards matching grants of up to $100,000 per year to qualifying organizations. The Internal Revenue Service today announced $11.6 million in matching grants to 131 recipients across the country for development, expansion or continuation of LITCs for the 2020 grant year. IRS Publication 4134, Low Income Taxpayer Clinic List PDF, provides information about LITCs by geographic area, including contact information and details about the languages, in addition to English, in which each LITC offers services. Publication 4134 is available at IRS.gov.

The grant year began on Jan. 1 and ends on Dec. 31. The following is a list of the 131 organizations awarded a grant for the 2020 grant year:

2020 Low Income Taxpayer Clinics

Name of Organization City State Award Amount
Alaska Business Development Center LITC Anchorage AK $76,000
Legal Services Alabama LITC Montgomery AL $100,000
UA Little Rock Bowen School of Law LITC Little Rock AR $100,000
Legal Aid of Arkansas LITC Springdale AR $64,000
Community Legal Services LITC Phoenix AZ $95,000
Southern Arizona Tax Clinic Tucson AZ $85,919
Bet Tzedek Legal Services Tax Clinic Los Angeles CA $100,000
KYCC Low Income Taxpayer Clinic Los Angeles CA $100,000
Pepperdine LITC Los Angeles CA $85,000
Bookstein Low Income Tax Clinic Los Angeles CA $95,000
Chapman University Tax Law Clinic Orange CA $100,000
Inland Counties Legal Services LITC Riverside CA $90,000
Legal Aid Society of San Diego LITC San Diego CA $100,000
University of San Diego LITC San Diego CA $100,000
Chinese Newcomers Service Center San Francisco CA $97,966
Justice and Diversity Center of the Bar Association of San Francisco San Francisco CA $100,000
UC Hastings Low-Income Taxpayer Clinic San Francisco CA $90,000
Cal Poly Low Income Taxpayer Clinic San Luis Obispo CA $100,000
Community Legal Aid So Cal LITC Santa Ana CA $60,000
Colorado Legal Services LITC Denver CO $57,955
Denver Asset Building Coalition LITC Denver CO $50,000
University of Denver LITC Denver CO $100,000
Quinnipiac University School of Law LITC Hamden CT $100,000
UConn Law School Tax Clinic Hartford CT $95,000
The Catholic University of America LITC Washington DC $100,000
The Janet R. Spragens Federal Tax Clinic Washington DC $100,000
Delaware Community Reinvestment Action Council LITC Wilmington DE $100,000
Florida Rural Legal Services Low Income Taxpayer Clinic Ft. Meyers FL $85,000
Three Rivers Legal Services, Inc. Gainesville FL $65,000
Legal Services of Greater Miami Community Tax Clinic Miami FL $100,000
Bay Area Legal Services, Inc. LITC Plant City FL $90,000
Legal Aid Services of Broward and Collier Counties Plantation FL $100,000
Gulfcoast Legal Services LITC St. Petersburg FL $100,000
Legal Services of North Florida Tallahassee FL $100,000
Legal Aid Society of Palm Beach County LITC West Palm Beach FL $90,000
The Philip C. Cook Low-Income Taxpayer Clinic Atlanta GA $100,000
JCvision and Associates, Inc. Hinesville GA $75,800
North Georgia Low Income Taxpayer Clinic Lawrenceville GA $65,000
Iowa Legal Aid LITC Des Moines IA $100,000
University of Idaho College of Law LITC Boise ID $99,000
La Posada Tax Clinic Twin Falls ID $100,000
Ladder Up Tax Clinic Chicago IL $100,000
Loyola Federal Income Tax Clinic Chicago IL $100,000
Administer Justice Elgin IL $100,000
Prairie State Legal Services LITC Wheaton IL $100,000
Indiana Legal Services LITC Bloomington IN $100,000
Neighborhood Christian Legal Clinic Indianapolis IN $100,000
Notre Dame Tax Clinic South Bend IN $95,000
Kansas Legal Services, Inc. LITC Kansas City KS $49,000
The Center for Great Neighborhoods LITC Covington KY $100,000
Legal Aid Society Low Income Taxpayer Clinic Louisville KY $62,800
AppalRed Low Income Taxpayer Clinic Richmond KY $90,000
Southeast Louisiana Legal Services LITC New Orleans LA $100,000
Greater Boston Legal Services Boston MA $95,000
Legal Services Center of Harvard Law School LITC Jamaica Plain MA $100,000
Springfield Partners for Community Action LITC Springfield MA $50,000
Maryland Volunteer Lawyers Service LITC Baltimore MD $100,000
University of Baltimore LITC Baltimore MD $100,000
University of Maryland Carey School of Law LITC Baltimore MD $74,000
Pine Tree Legal Assistance, Inc. LITC Bangor ME $100,000
University of Michigan LITC Ann Arbor MI $95,000
Accounting Aid Society Detroit MI $100,000
Alvin L. Storrs Low Income Taxpayer Clinic East Lansing MI $100,000
West Michigan Low Income Taxpayer Clinic Grand Rapids MI $84,000
Mid-Minnesota Legal Aid Tax Law Project Minneapolis MN $88,000
University of Minnesota LITC Minneapolis MN $100,000
Kansas City Tax Clinic Kansas City MO $76,000 
Legal Aid of Western Missouri LITC Kansas City MO $100,000
Washington University School of Law LITC St. Louis MO $96,000
Mississippi Taxpayer Assistance Project Oxford MS $81,500
Montana Legal Services Association LITC Helena MT $26,000
North Carolina Low Income Taxpayer Clinic Charlotte NC $100,000
NC Central University School of Law LITC Durham NC $100,000
Legal Aid of Nebraska LITC Lincoln NE $50,625
NH Pro Bono Low-Income Taxpayer Project Concord NH $85,000
South Jersey Legal Services, Inc. LITC Camden NJ $70,000
Legal Services of New Jersey Tax Legal Assistance Project Edison NJ $100,000
Northeast New Jersey Legal Services LITC Jersey City NJ $100,000
Rutgers Federal Tax Clinic Newark NJ $95,000
NMLA Low Income Taxpayer Clinic Albuquerque NM $100,000
Four Corners Low Income Taxpayer Clinic Farmington NM $94,000
Legal Aid Society of Northeastern New York LITC Albany NY $90,000
Bronx Legal Services Bronx NY $80,000
Brooklyn Legal Services Corporation A LITC Brooklyn NY $95,000
Brooklyn Low-Income Taxpayer Clinic Brooklyn NY $100,000
Erie County Bar Association Volunteer Lawyers Project LITC Buffalo NY $90,000
Hofstra Low Income Taxpayer Clinic Hempstead NY $21,000
Queens Legal Services LITC Jamaica NY $90,000
Fordham Law School New York NY $95,000
Mobilization for Justice New York NY $80,000
The Legal Aid Society LITC New York NY $100,000
Migration Resources Center LITC Staten Island NY $50,000
Syracuse University College of Law LITC Syracuse NY $100,000
Community Legal Aid Services LITC Akron OH $80,000
Legal Aid of Greater Cincinnati LITC CINCINNATI OH $85,000
The Legal Aid Society of Cleveland LITC Cleveland OH $95,000
Southeastern Ohio Legal Services for the public Columbus OH $90,000
The Legal Aid Society of Columbus LITC Columbus OH $100,000
Legal Aid of Western Ohio LITC Toledo OH $65,000
Toledo Tax Controversy Clinic LITC Toledo OH $41,351
Legal Aid Services of Oklahoma LITC Oklahoma City OK $63,000
El Programa Hispano Catolico's LITC Gresham OR $90,000
Legal Aid Services of Oregon LITC Portland OR $90,000
Lewis & Clark Low Income Taxpayer Clinic Portland OR $100,000
Philadelphia Legal Assistance LITC Philadelphia PA $100,000
University of Pittsburgh School of Law LITC Pittsburgh PA $85,000
Villanova Federal Tax Clinic Villanova PA $100,000
Southwestern Pennsylvania Legal Services LITC Washington PA $60,000
MidPenn Legal Services Low Income Taxpayer Clinic York PA $70,000
Rhode Island Legal Services LITC Providence RI $100,000
South Carolina Legal Services LITC Greenville SC $95,000
University of South Dakota School of Law Federal tax Clinic Vermillion SD $90,000
Memphis Area Legal Services Memphis TN $100,000
Tennessee Taxpayer Project Oak Ridge TN $100,000
Legal Aid of Northwest Texas LITC Fort Worth TX $100,000
Texas A&M University School of Law Tax Clinic Fort Worth TX $85,000
Houston Volunteer Lawyers LITC Houston TX $85,000
Lone Star Legal Aid Houston TX $100,000
South Texas College of Law LITC Houston TX $99,957
Texas Tech School of Law LITC Lubbock TX $100,000
Texas Taxpayer Assistance Project San Antonio TX $100,000
Centro Hispano LITC Provo UT $100,000
Legal Services of Northern Virginia LITC Fairfax VA $100,000
Washington and Lee University School of Law Tax Clinic Lexington VA $80,000
The Community Tax Law Project Richmond VA $100,000
Vermont Low Income Taxpayer Clinic Burlington VT $75,000
University of Washington Federal Tax Clinic Seattle WA $100,000
Gonzaga University Federal Tax Clinic Spokane WA $95,000
Legal Action of Wisconsin LITC Milwaukee WI $100,000
The Legal Aid Society of Milwaukee, Inc. Milwaukee WI $75,361
Northwoods Tax Project Wausau WI $84,000