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.