Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) are independent organizations that represent and advocate for taxpayers who have disputes with the IRS. They are independent from the IRS and the Taxpayer Advocate Service (TAS).

What is LITC?

These clinics are designed to ensure the fairness and integrity of the tax system by providing pro bono (free) or low-cost representation to individuals who cannot afford to hire a private attorney or tax professional.

Services Provided

Audits, appeals, and tax collection disputes before the IRS and in court.
Requesting collection alternatives such as "currently not collectible" status, installment agreements, or offers in compromise.
Obtaining tax refunds stolen due to identity theft.
Education and outreach on taxpayer rights and responsibilities to individuals who speak English as a second language (ESL).

Note: LITCs generally do not prepare tax returns for individuals who do not have a tax dispute. For routine tax preparation, individuals should seek VITA or TCE sites instead. View File4Free Services

Eligibility Guidelines

LITCs generally accept clients based on income guidelines and the amount of money in dispute.

Income Limit: Taxpayers generally must have an income that does not exceed 250% of the Federal Poverty Level.
Dispute Amount: While not explicitly capped in every case, many clinics typically handle tax disputes where the amount owed is less than $50,000.
Flexibility: Up to 10% of cases accepted may include taxpayers with incomes above the 250% threshold, so it is often worth contacting a clinic even if you are slightly above the limit.

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How to Find other Clinics

You can locate the nearest LITC using Publication 4134 or the “Find a Local Clinic” feature on the IRS Taxpayer Advocate Service website below:

Related Resources

Low Income Taxpayer Clinics (LITC)