Low Income Taxpayer Clinic
- Listed: January 15, 2019 5:43 pm
- Expires: 997832 days, 23 hours
Description
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Program Description
A Low Income Taxpayer Clinic (LITC) is an organization that receives a matching grant from the Internal Revenue Service (IRS) to represent low income individuals who have a tax dispute with the IRS, and to provide education and outreach to individuals who speak English as a second language (ESL). LITCs provide representation before the IRS or in court on audits, appeals, tax collection matters, and other tax disputes. Clinics provide information and education about taxpayer rights to individuals for whom English is a second language. Services are provided for free or for a small fee. Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the IRS.
Program Requirements
Each LITC will independently determine if an individual meets the income guidelines and other criteria before it agrees to undertake representation. In order to qualify for assistance from an LITC, generally a taxpayer’s income must be below 250 percent of the current year’s federal poverty guidelines and the amount in dispute per tax year should be below $50,000. A table showing the LITC program’s income eligibility guidelines by family size can be found on the IRS website on the LITC page.
Application Process
Individuals seeking assistance from an LITC are required to complete an intake process to ensure that they meet the eligibility requirements stated above.
Contact Information
To locate an LITC in your state visit the LITC Map page or the IRS Publication 4134, Low Income Taxpayer List. For additional information about the LITC program visit the LITC page or see IRS Publication 5066, LITC Program Report.
For written inquiries, please write to us at:
Internal Revenue Service
Low Income Taxpayer Clinic Program Office
TA: LITC
1111 Constitution Avenue NW
Room 1034
Washington, DC 20224-0001
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