Our Low Income Taxpayer Clinic (LITC) assists low-income taxpayers who have tax issues with the IRS. This includes taxpayers in controversy with the IRS, individuals who have filed a petition with the U.S. Tax Court and individuals who need help in obtaining other relief for a tax obligation. We do not generally assist in tax return preparation, and only provides assistance with a state or local tax controversy to taxpayers if the Clinic is also assisting in a federal tax controversy.
We also provide assistance to unrepresented litigants who need assistance on the day of the U.S. Tax Court calendar call. Experienced tax attorneys, new attorneys supervised by their firm, Certified Public Accountants, or Enrolled Agents can volunteer with this project.
Our purpose is to ensure fairness and integrity of the tax system by:
- Providing pro bono representation to low-income taxpayers before the IRS in controversy with the IRS and before federal courts in matters of tax litigation;
- Conducting outreach and education to taxpayers about their tax rights and responsibilities; and
- Identifying and advocating for issues that impact low-income taxpayers.
The Low Income Taxpayer Clinic receives funding from the IRS via a grant program, yet remains completely independent of, and is not associated with, the federal government.
Watch Tim's Tax Tips
featuring Timothy Carter, Supervising Attorney, Low Income Taxpayer Clinic
Too little stimulus? What to do if you did not receive all of the stimulus payments to which you were entitled.
COVID-19 tax credit for Schedule C workers. If you are self-employed, you might be entitled to a special federal tax credit for 2020.
COVID-19 EITC & ACTC eligibility rule. For 2020, you might be entitled to EITC or ACTC even if you earned less than you did in 2019.
COVID-19 Charitable Deduction Rule. For 2020 and 2021, you may be entitled to take a greater charitable deduction than normal, even if you do not itemize.
COVID-19 Retirement Distribution Rules. There are special rules for Coronavirus Related Distribution, as well as changes to Required Minimum Distribution rules.
PPP Loan Tax Rules for Individuals. Individuals with Schedule C businesses can benefit from special tax rules related to forgiven PPP loans.
American Rescue Plan Tax Update. I discuss the third round of stimulus payments, the exclusion of unemployment income, changes to taxation of Affordable Care Act premiums, and expansions of the Child Tax Credit and the Earned Income Tax Credit.