Issue Number: Tax Tip 2022-39
Low Income Tax Clinics can help taxpayers resolve federal tax issues
Low income taxpayers who need help resolving a tax dispute with the IRS and can’t afford representation, may qualify for free or low-cost assistance from a Low Income Tax Clinic. These clinics are independent from the IRS and from the agency’s Taxpayer Advocate Service.
How LITCs can help taxpayers
These clinics can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. LITCs can also help taxpayers respond to IRS notices and correct account problems. They also can provide information about taxpayer rights and responsibilities in different languages for taxpayers for whom English is a second language.
Who qualifies for help from LITCs
To qualify for assistance from an LITC, a taxpayer’s income must be below a certain threshold, and the amount in dispute with the IRS is usually less than $50,000. For details taxpayers should review the Low Income Taxpayer Clinic Income Eligibility Guidelines.
How to find the nearest LITC
Taxpayers can find the LITC closest to them by reviewing the Low Income Taxpayer Clinic List or using the Low Income Taxpayer Clinic finder on the Taxpayer Advocate Service website.
The IRS is looking for organizations interested in joining the LITC Program
Organizations interested in representing, educating and advocating for low-income and English as a second language taxpayers should watch this video about applying for an LITC grant and review the most recent application package.
Currently there are no LITCs in Montana and North Dakota, or the territory of Puerto Rico. There are also unserved counties in Arizona, Florida, Idaho, Nevada, North Carolina, and Pennsylvania. Qualifying organizations looking to serve taxpayers in these areas are strongly encouraged to apply.
A complete list of current LITCs and their locations is in Publication 4134. Organizations who have questions or need additional information about the LITC program or application process, please contact Karen Tober with the LITC program office by email at email@example.com.
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