LOW INCOME TAXPAYER CLINICS

1-888-346-5592

Low Income Taxpayer Clinics (LITC) assist low income individuals who have a tax dispute with the IRS, and provide education and outreach to individuals who speak English as a second language (ESL).

LITCs are independent from the IRS and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs 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. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee.

Clinics participating in the LITC Program ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second Language (ESL) by:

•    Providing pro bono representation on their behalf in tax disputes with the IRS;
•    Educating them about their rights and responsibilities as taxpayers; and
•    Identifying and advocating for issues that impact these taxpayers.

In order to qualify for assistance from an LITC, generally a taxpayer’s income must be below a certain threshold, and the amount in dispute with the IRS is usually less than $50,000.

TAXPAYER ADVOCATE SERVICE

1-803-898-5444

The Taxpayer Advocate Service is an independent organization within the IRS and is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights as a taxpayer. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.

TAS can help if you can't resolve your problem with the IRS and:

•    Your problem is causing financial difficulties for you, your family, or your business.
•    You face (or your business is facing) an immediate threat of adverse action.
•    You've tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn't responded by the date promised.

Each state has at least one Local Taxpayer Advocate who is independent of the local IRS office and reports directly to the National Taxpayer Advocate.