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 also 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