Access to Representation and Education

The LITC grant program is a result of the IRS Restructuring and Reform of 1998. Low Income Taxpayer Clinics (LITCs) represent low income taxpayers before the Internal Revenue Service (IRS) in audit, appeals, and collection issues, and federal tax litigation for free or for a nominal charge. The clinics also provide educational workshops on tax issues to taxpayers for whom English is a second language.

The clinics receive partial funding from the IRS via the grant program and remain completely independent of and are not associated with the federal government. The clinics are operated and managed by non profit organizations, law schools or business schools. Each clinic independently determines if prospective clients meet the income poverty guidelines and other criteria before it agrees to represent a client.

Low Income Taxpayer Clinic Locations

The Low Income Taxpayer Clinic map provides information on clinics within your area. The clinics provide: (1) low income taxpayer with representation in federal tax disputes for free or a nominal charge, and (2) tax education and outreach for taxpayers who speak English as a Second Language.  [ Publication 4134 - Low Income Taxpayer Clinic List ]

 If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship as a result of the application of the tax laws, contact the  Taxpayer Advocate Service .

IRS Announces 2009 Low Income Taxpayer Clinic Grant Recipients

National Taxpayer Advocate Nina E. Olson announced today that the Internal Revenue Service has awarded almost $9.5 million in matching grants to Low Income Taxpayer Clinics (LITCs) for the 2009 grant cycle.

For more information see News Release!