The Low Income Taxpayer Clinic (LITC) program is a matching grant program that provides Federal funds to organizations so they in turn can provide LITC services to taxpayers who are low income or who speak English as a second language (ESL).
Clinics participating in the LITC program provide:
Representation
credit:
for individuals in disputes with the Internal Revenue Service (IRS), including audits, appeals, collection matters, and federal tax litigation.
LITCs can also help taxpayers respond to IRS notices and correct account problems;Education about taxpayer rights and responsibilities; and Advocacy on behalf of low income and ESL taxpayers.
LITC services are free or low cost for eligible taxpayers.
LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program.
Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.