Low Income Tax Clinic

LITC Fact Sheet

The Low Income Taxpayer Clinic, LITC, program helps organizations provide free or low-cost legal assistance to low-income taxpayers to resolve tax disputes with the IRS. Also, LITCs inform taxpayers for whom English is a second language about their taxpayer rights and responsibilities.

LITCs help individuals who have a problem with the Internal Revenue Service and whose income is below a certain level. LITCs are independent from the IRS and most can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. If an individual's native language is not English, some clinics provide multilingual information about taxpayer rights and responsibilities.

Low Income Taxpayer Clinics are not part of the IRS but they receive partial funding from the IRS through the LITC grant program. Each clinic determines who meets the income guidelines and other criteria before it agrees to represent a client.

For more information or to locate a LITC, go to Taxpayer Advocate Service Toolkit at www.taxpayeradvocate.irs.gov and choose LITC - Tax help for low income taxpayers. Earned Income Tax Credit Logo with "Life's a little easier with" tagline.

Last Updated: 2/15/2013