To ensure communities with the greatest need for Low Income Taxpayer Clinic (LITC) services have access, the program’s definition of underserved communities looks beyond geographic coverage to factors that may impact the level of need in various locations. For example, the LITC Program Office is gathering and reviewing data to determine if low-income taxpayers in various geographic locations interact with the IRS at different rates. Clinics in some areas have reported a decrease in taxpayer contacts, whereas other clinics have seen increasing demands for service. Additionally, the LITC Program Office is conducting ongoing research to determine if certain geographic locations or groups of taxpayers experience higher rates of audit or other IRS interaction. Some groups of taxpayers, such as elderly or disabled taxpayers, those who live in rural areas, individuals with limited English proficiency, or those with other demographic characteristics may experience additional barriers to accessing services. The analysis of the research will help shape future recruitment, funding, and general service delivery strategies.