If you are a low income taxpayer who cannot afford professional tax assistance during audits of your federal income tax return, you may qualify for help from Low Income Taxpayer Clinics or other organizations that provide free assistance in tax disputes.

Low Income Taxpayer Clinic (LITCs) represent low income taxpayers before the Internal Revenue Service in audit, appeals, and collection issues, for free or for a nominal charge.

Low Income Taxpayer Clinics receive partial funding from the IRS. However, the clinics and their volunteers are completely independent of and are not associated  with the federal government.  These clinics are operated by nonprofit organizations or academic institutions. 

The Federally-funded clinics for the state selected are listed below.  Each clinic independently decides if you meet its income guidelines and other criteria before it agrees to represent you. 

This notice is not, and should not be understood to be, a recommendation by the IRS that you retain a Low Income Taxpayers Clinic or other similar organization to represent you before the IRS.

The Department of Health and Human Services (HHS) publishes separate poverty guidelines for Guam.  See http://aspe.hhs.gov/poverty for more information.