Low Income Taxpayer Clinics (LITC)
Low Income Taxpayer Clinics (LITC) assist low income individuals who have a tax dispute with the IRS, and provide education and outreach to individuals who speak English as a second language (ESL).
LITCs can represent you before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Services are provided for free or for a small fee.
In order to qualify for assistance from an LITC, generally a taxpayer’s income must be below a certain threshold, and the amount in dispute with the IRS is usually less than $50,000.
Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the IRS.
In 2019, LITC represented 20,259 taxpayers, educated 41,840 taxpayers and service providers, helped secure $6.8 million in refunds and decrease or correct $50 million in tax liabilities. Consider joining the LITC community, made up of independent clinics who network and collaborate on representation projects, educational activities, outreach strategies, and advocacy issues impacting groups of taxpayers. Learn more about LITC grants.
LITC Program Report
Program Office’s Annual Report
IRS Publication 3319, LITC Grant Application Package and Guidelines
Despite the challenges presented by the coronavirus, Low Income Taxpayer Clinics across the country remain committed to serving taxpayers and continue to operate. In most locations, LITCs are transitioning or have transitioned to working remotely. To find out the current operating status of a clinic near you, we encourage you to call. Some LITCs also have operating status updated on their organization’s website.