Key Terms

Low Income Taxpayer Clinics

About Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

Find a clinic near you on the LITC Map or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-829-3676 or at your local IRS office.

LITC Grant Application


The IRS provides matching grants of up to $100,000 per year to develop, expand or continue the operation of a qualified LITC. LITCs are operated by legal aid and legal services organizations, clinical programs at accredited law, business or accounting schools, and other non-profit organizations that serve low income individuals and families.

Publication 3319, LITC Grant Application Package and Guidelines, outlines requirements for the operation of an LITC and provides instructions on how to apply for a matching grant.
 
The 2015 grant application period closed on June 20, 2014. The 2016 grant application period will begin in spring 2015.
 

Low Income Taxpayer Clinic (LITC) Program Reports on Activities


The LITC Program, administered by TAS, has issued a 2014 Program Report. The report summarizes how clinics assist thousands of low income taxpayers through pro bono representation, education and advocacy efforts.
 
Below is an infographic that highlights clinic activities. 
(Click to enlarge)
 


 

 

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