Access to Representation and Education

The Low Income Taxpayer Clinic (LITC) grant program is a result of the IRS Restructuring and Reform Act of 1998. The LITC program serves individuals who have a problem with the Internal Revenue Service and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee.  If an individual’s native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 

Clinics receive partial funding from the IRS via the LITC grant program and are not associated with the federal government. The clinics receiving funding in 2009 are operated and managed by nonprofit organizations, law, business, or accounting 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 and Publication 4134 - Low Income Taxpayer Clinic List  provide information on clinics in your area.

If you are experiencing economic harm or a systemic problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, you may be eligible for Taxpayer Advocate Service (TAS) assistance. 

IRS Accepting Applications for 2010 Low Income Taxpayer Clinic Grants

May 22, 2009 - WASHINGTON  - The Internal Revenue Service announced that the 2010 Low Income Taxpayer Clinic (LITC) grant application process is now open.