About Low Income Taxpayer Clinics
Are you a low-income individual in need of someone to represent you in solving an IRS problem?
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The American Bar Association will highlight the importance of pro bono services with its annual National Celebration of Pro Bono during Pro Bono Week October 20-26. Derived from the Latin phrase pro bono publico, meaning “for the public good,” pro bono embodies the essence of selflessness and community service. The American Bar Association’s Standing Committee on Pro Bono and Public Service created the week in 2009 to celebrate pro bono work with an annual observance that recognizes the impactful work of volunteer attorneys providing free legal services to underserved communities, raises awareness about pro bono opportunities, and highlights the unmet legal needs of low-income individuals. The American Associate encourages legal organizations across the country to plan events and share them at celebrateprobono.org.
Access to legal representation is crucial to help marginalized individuals navigate the often complex legal system. Yet, economic barriers frequently prevent low-income people from obtaining legal representation. Tax issues are one such area where the need for representation is high, particularly because tax law is complicated, and IRS processes are often opaque and intimidating for non-professionals. When a low-income taxpayer faces a tax controversy, the amount at issue may significantly impact the taxpayer, but the cost of hiring a representative may be cost-prohibitive by comparison.
This is where the pro bono legal services of Low Income Taxpayer Clinics (LITCs) can help. They are critical in helping taxpayers with limited resources who are often representing themselves when dealing with the IRS navigate the complexities of the tax system. LITCs also advocate for the right to a fair and just tax system by elevating systemic issues to the IRS or TAS when they have the potential to harm taxpayers or interfere with their rights and proposing solutions.
NTA Challenge: Volunteer and share your valuable expertise with a clinic near you – even if it is only one taxpayer’s case per year. You can make a difference in the lives of others. And if your schedule does not permit, you can always make a financial contribution to an LITC or other organization that supports individuals and families facing barriers. You can bring about change and pay it forward.
I cannot overstate the role that LITCs play in ensuring fairness within the tax system. The U.S. tax system is built on the principle of voluntary compliance, which relies heavily on taxpayers’ willingness and ability to understand and meet their obligations. But taxpayers representing themselves, particularly those with low incomes, are at a severe disadvantage when facing the IRS. LITCs bridge that gap and serve as intermediaries between taxpayers and the IRS, focusing on cases involving IRS controversies such as audits, appeals, collections, and litigation.
During 2023, federally funded LITCs represented over 20,000 taxpayers, provided consultations or advice to over 17,000 taxpayers, brought over 3,000 taxpayers into collection compliance, and over 2,500 into filing compliance. Dealing with the IRS can often feel impersonal and intimidating, particularly for individuals who have little to no understanding of the tax system. LITCs help humanize the process by providing a person-to-person interaction so taxpayers feel heard and supported. This is especially important for individuals who may feel marginalized or powerless in their interactions with the federal government. LITCs help mitigate these issues, which benefits the taxpayers they serve and contributes to a more efficient judicial process. The LITC Program funded 138 organizations and academic institutions for the 2024 grant year through federal funds. There are currently 44 states, plus the District of Columbia and Puerto Rico, with federally funded LITC clinics.
To meet their mission, LITCs rely on the generosity of talented volunteers. I would like to highlight and sincerely thank one such volunteer. Attorney Jay Miller is a long-time volunteer for Legal Action of Wisconsin’s Low-Income Taxpayer Clinic. Jay has over 30 years of distinguished experience as a tax attorney, and in retirement, he has chosen to volunteer his time to assisting Wisconsin’s taxpayers. Over the last decade, Jay has volunteered over 2,824 hours and represented more than 220 clients. Through his advocacy in tax controversy cases with the IRS and the State of Wisconsin Department of Revenue, Jay has achieved high-dollar refunds and significant federal and state tax liability reductions, alleviating financial distress for those dependent on minimal income sources.
To Jay, I would like to personally say thank you. And to those reading this blog – don’t you want to be like Jay?
Volunteer opportunities can take many forms. Opportunities depend upon skillsets, experiences, licensures, preferences, and the needs of the LITC, and may include:
LITCs offer an opportunity to make a real difference in the lives of individuals who need help navigating one of the most complex areas of law. These volunteers contribute to a fairer, more equitable society, where everyone has access to justice, regardless of their economic situation. As we observe the National Celebration of Pro Bono, remember the power of giving back and the important role we all play in making the legal system work for everyone. I want to sincerely thank all pro bono volunteers for their ongoing support of the LITC Program mission. Your hard work does not go unnoticed, and please know how much your fellow Americans appreciate you.
Consider volunteering at an LITC clinic to give back. LITCs always need attorneys, accountants, enrolled agents, and other volunteers to share their valuable time and expertise to provide training, financial assistance, and legal representation. You can make a tremendous impact in the lives of families and individuals in your community.
Are you a low-income individual in need of someone to represent you in solving an IRS problem?
The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget.
