LITCs are independent from the IRS and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. LITCs can also help taxpayers respond to IRS notices and correct account problems. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee.

Clinics participating in the LITC Program ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second Language (ESL) by:

• Providing pro bono representation on their behalf in tax disputes with the IRS;
• Educating them about their rights and responsibilities as taxpayers; and
• Identifying and advocating for issues that impact these taxpayers.