The Low Income Taxpayer Clinic (LITC) program serves individuals who have a problem with the Internal Revenue Service and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities.
Low Income Taxpayer Clinics are not part of the IRS but they receive partial funding from the IRS via the LITC grant program. Examples of LITCs are nonprofit organizations exempt from tax under IRC § 501(a) that represent taxpayers or refer them to qualified representatives, and clinical programs at accredited law, business, or accounting schools in which students represent low income taxpayers who are having a problem with the IRS. Each clinic determines if prospective clients meet the income poverty guidelines and other criteria before it agrees to represent a client.
How do I qualify for LITC assistance?
The Low Income Taxpayer Clinic Map and Publication 4134, Low Income Taxpayer Clinic List, provide information on clinics in your area.
If you are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, you may be eligible for Taxpayer Advocate Service (TAS) assistance.
View this special message from Nina Olson, the National Taxpayer Advocate:
LITCs Need Pro Bono Volunteers! (video - opens in windows media player)
News:
- IRS Announces LITC Grant Recipients for 2009 (Apr. 21, 2009)
- IRS Accepting Applications for 2010 Low Income Taxpayer Clinic Grants (May 22, 2009) The 2010 LITC grant application period closed on July 7, 2009. The 2011 grant application opportunity will be announced in late spring 2010.
