Program Description
If you are a low-income taxpayer who cannot afford professional tax assistance or if you speak English as a second language (ESL) and need help understanding your taxpayer rights and responsibilities, you may qualify for help from a Low Income Taxpayer Clinic (LITC). LITCs serve individuals who have a tax problem with the Internal Revenue Service (IRS) and whose income is below a certain level. (For 2009, LITCs may generally assist taxpayers whose income does not exceed $55,125 for a family of four.) Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or for a small fee. If an individual's native language is not English, some clinics do provide multilingual information about taxpayer rights and responsibilities. Although LITCs receive a grant from the IRS, LITCs, their employees, and their volunteers are not part of the Federal government.
General Program Requirements
Each LITC independently determines if you meet the income guidelines and other criteria before it will agree to represent you. In order to qualify for this benefit program, you must need income tax information and return preparation assistance, you must not speak English fluently, or you must characterize your financial situation as low income or very low income.
Your Next Steps
The following information will lead you to the next steps to apply for this benefit.
Program Contact Information
For more information, visit
http://www.irs.gov/advocate/article/0,,id=106991,00.html or call us at 202-622-4711.
For written inquiries, please write to us at:
Internal Revenue Service
Low Income Taxpayer Clinic Program Office
TA:LITC
1111 Constitution Avenue NW
Room 1034
Washington, DC 20224-0001
