A Low Income Taxpayer Clinic (LITC) is an organization that receives a matching grant from the IRS to represent low-income individuals who have a tax dispute with the IRS.
LITCs help individuals resolve tax problems with the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Clinics also provide information and education about taxpayer rights. Services are provided for free or for a small fee. LITCs, their employees, and their volunteers are completely independent from the IRS.
To qualify for assistance from an LITC, generally a taxpayer’s income must be below 250 percent of the current year’s federal poverty guidelines. A table showing the LITC program’s income eligibility guidelines by family size can be found on the Taxpayer Advocate Service's LITC page.
For more information on LITCs or to find a location near you, visit the Taxpayer Advocate Service's Low Income Taxpayer Clinics (LITC) webpage.