Notices from the IRS can be complex and intimidating. LITCs can help you respond to these requests or provide other legal support with tax disputes.
Low Income Taxpayer Clinics (LITCs) are programs at law schools, accounting schools, or legal services offices that provide assistance and legal representation to lower-income taxpayers who are in disputes with the IRS. Some LITCs are nonprofit organizations which provide community tax education programs to reach residents whose primary language is one other than English. These organizations may provide free tax preparation services as part of their program.
Most LITCs do not offer free tax help. For 2019, the IRS awarded 131 LITC grants in 47 states, and the District of Columbia.
LITCs can provide legal assistance
If you are lower-income, many LITCs can provide legal representation for disputes with the IRS.
LITCs can often assist you if you:
- have been denied an EITC or CTC claim and wish to appeal the IRS decision
- have received a notice from the IRS stating your EITC or CTC claim was in error and demanding repayment
- owe back taxes and need assistance negotiating a payment plan with the IRS for paying the taxes owed
- have not received proper wage documentation from your employer
LITCs can help you understand IRS notices and avoid penalties
Receiving a notice from the IRS can be complicated and intimidating. LITCs can provide a valuable service by helping you understand the request and assemble information required. You must respond to notices within a certain period or the IRS may act collect additional taxes, including repayment of previously issued refunds and penalties.
In some cases, the IRS may deny your EITC claim, restricting your ability to claim the credit in future years. IRS notices often do not deny your refund claim outright, but may ask for further documentation. IRS denials of claims are not always accurate and are often reversed after the taxpayer submits additional information.
How do I find a LITC?
Select your state on this map to find the location and contact information for the LITCs in your area.
Note for Organizations:
The IRS will issue a notice in the spring of 2020 soliciting applications for 2021. Applications typically are due mid-summer. If your organization is interested in becoming an LITC, more information is available from the LITC Program Office at (202) 317-4700 or LITCProgramOffice@irs.gov. You can also download IRS Publication 3319, “LITC Grant Application Package and Guidelines.”