Access to Representation

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

LITCs receive partial funding from the IRS.  However, clinics and their volunteers are completely independent of and are not associated with the federal government.  Nonprofit organizations, law schools or business schools operate the clinics.  Each clinic independently determines if you meet its income guidelines and other criteria before it agrees to represent you. Low income taxpayers may also receive assistance from attorney referral systems operated by state bar associations, local societies of accountants, and other nonprofit tax professional organizations.

Every taxpayer has a right to have access to representation. The Low Income Taxpayer Clinic Grant Program is designed, as a result of the  IRS Restructuring and Reform Act of 1998, to help accredited academic institutions and non profit organizations provide low to no cost tax assistance (such as representing the taxpayer during an audit or tax collection effort) and/or tax outreach to taxpayers for whom English is a second language.

Low Income Taxpayer Clinic Locations

The Low Income Taxpayer Clinic  listing provides 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.

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 .