Low Income Tax Clinic

LITC Fact Sheet

The Low Income Taxpayer Clinic program is designed to help organizations provide free or low-cost legal assistance to low income taxpayers in resolving tax disputes with the IRS and inform taxpayers for whom English is a second language about their taxpayer rights and responsibilities. LITC

IRS’s Taxpayer Advocate Service, which oversees the LITC program, sees the concept of access to representation as fundamental to universal achievement of taxpayer rights. For taxpayers to voluntarily comply with their tax obligations and responsibilities they must have access to information, to representation, and to TAS and its services. LITCs reduce the level of taxpayer uncertainty and errors by clarifying tax law responsibilities. LITCs resolve issues early in the process and offer effective communication and education through their outreach efforts. LITCs are a safety net which provides low income taxpayers assistance while ensuring their rights are protected and preserved.

For more information or to locate a LITC, go to Taxpayer Advocate Service Toolkit at www.taxtoolkit.irs.gov and choose "Help with Tax Problems" and then "Low Income Taxpayer Clinic".