An LITC is an organization that receives a matching grant from the Internal Revenue Service (IRS) to assist low income individuals who have a tax dispute with the IRS, or to provide education and outreach to individuals who speak English as a second language (ESL).
Most LITCs can provide
credit:
representation before the IRS or in court on audits, tax collection disputes, and other issues.
Some 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.
LITCs are not part of the IRS but they receive partial funding from the IRS via the LITC grant program, which is administered by the Taxpayer Advocate Service.