Key Terms

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.

Below is additional information on LITCs.

Do I qualify for help from an LITC?

If you are a low income taxpayer who needs assistance in resolving a tax dispute with the IRS and you cannot afford representation, or if you speak English as a second language and need help understanding your taxpayer rights and responsibilities, you may qualify for help from an LITC.

Each clinic independently decides if you meet the income eligibility guidelines and other criteria before agreeing to represent you. See Information for Taxpayers Seeking LITC Services.

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What can I expect when I contact an LITC?

You should first contact an LITC near you to discuss your tax problem. The LITC may want to set up an appointment for you to meet with someone to discuss your issue and determine whether you qualify for help.

Depending on the type of assistance you need, the LITC may ask you for information about your tax situation, such as letters the IRS may have sent you, copies of tax returns, and information about your income and expenses (including pay stubs, bank and credit card statements, and receipts). The LITC will use this information to assist you in resolving your tax issue. If you do no not have this information, the LITC may be able to help you get the information you need.

LITCs receive grants from the IRS; however, they are operated separately from the IRS. Any information you provide to an LITC is completely confidential and will not be shared with the IRS or with anyone else without your permission.

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Where are LITCs located and how can I contact an LITC?

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.

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How have LITCs helped taxpayers? 


The LITC Program, administered by the Taxpayer Advocate Service, 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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