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Adopt an LITC

Ways to Give Back to the LITC Community

What is a Low Income Taxpayer Clinic?

A Low Income Taxpayer Clinic (LITC) is an organization that assists taxpayers through grants received from the IRS. LITCs represent low-income taxpayers in controversies with the IRS and educate low-income and English as a Second Language (ESL) taxpayers about their taxpayer rights and responsibilities. Services are provided for free or for a nominal fee.

Opportunities for For-Profit Organizations and Individuals

There are over 135 LITCs across the country. The clinicians and volunteers tirelessly strive to help low-income taxpayers and individuals who speak English as a second language with their tax problems. There are many ways to help out.

For-Profits can Adopt an LITC by:

    • Providing access to training resources;
    • Providing financial assistance and encouraging employees to give; or
    • Encouraging employees to volunteer time at a nearby clinic.

Volunteer Opportunities Can Take Many Forms

Opportunities depend upon skill sets, experiences, licensures, preferences, and the needs of the LITC, and may include:

    • Consultations;
    • Interpreting or translating for clients or educational events;
    • Presenting to taxpayers about their taxpayer rights and responsibilities;
    • Helping taxpayers complete an application;
    • Mentoring students;
    • Providing comments on forms, proposed rules or regulations; and
    • Preparing returns to help resolve a controversy.

A Volunteer may be able assist with a variety of tax issues, including:

    • Identity theft dispute;
    • Audit reconsideration;
    • Collection Due Process hearing;
    • Offer in compromise;
    • Innocent spouse relief;
    • Levy release;
    • Litigation in the U.S. Tax Court or other federal courts;
    • Earned Income Tax Credit examination; and
    • Lien withdrawal.

LITC Clinics Success Stories

Pro Bono Volunteers Help Taxpayer Prevail in U.S. Tax Court

A Spanish-speaking taxpayer providing childcare, a critical service in high demand, was audited by the IRS…

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Pro Bono Volunteer Goes the Extra Mile

For several years now, the Harvard Legal Services Center Tax Clinic (the clinic) litigated whether certain Tax Court filing deadlines are jurisdictional or claims processing rules subject to equitable tolling….

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LITC Advocacy in Action

A single mother in her 30s was denied her claims for the Earned Income Tax Credit (EITC)…..

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How to Get Involved

Contact your local LITC to inquire about available volunteer opportunities. To find a clinic in your area, refer to IRS Publication 4134, Low Income Taxpayer Clinic List or email the LITC Program Office at LITCProgramOffice@irs.gov.

The LITC Program Office provides guidance, assistance, and oversight to LITC grantees and prospective applicants, and is part of the Taxpayer Advocate. For more information about the impact LITCs have on taxpayers and tax administration, see Publication 5066, LITC Program Report.

Questions?

If you have questions about the LITC Program or grant supplemental application process, please contact the LITC Program Office at 202-317-4700 (not a toll-free call) or by email.

LITC Mission Statement

LITCs ensure the fairness and integrity of the tax system for low-income or ESL taxpayers 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.