What is an IRS Low Income Taxpayer Clinic?

If you are experiencing a problem with the IRS, and if your income level prevents you from securing needed professional representation or from paying someone to capably handle your problem for you, you may be eligible to receive assistance from an IRS Low Income Taxpayer Clinic (LITC).

Each clinic has their own independent guidelines as to the services they can offer and the level of assistance they can deliver. This will depend on the aptitude and experience of the volunteers who are staffing the clinic.

A qualified LITC must provide assistance or representation to those who meet income levels, or operate educational programs for individuals who speak English as a second language regarding their rights and responsibilities as taxpaying citizens.

LITCs provide these services either pro bono, or for a nominal fee.

Examples of LITCs are nonprofit organizations exempt from tax under IRC § 501(a) that represent taxpayers or refer them to qualified representatives, and clinical programs at accredited law, business, or accounting schools in which students represent low income taxpayers who are having a problem with the IRS.

In order to maintain their exempt status and not-for-profit standing, at least 90 percent of all the cases that a LITC takes on must be for individuals who are at or below federal poverty guidelines. LITCs are also encouraged to avoid cases where taxpayers are in arrears to the IRS for $50 thousand or more.

Low Income Taxpayer Clinics are not part of the IRS but they receive partial funding from the IRS via the LITC grant program.

Currently, and through July 15^th of 2011, the IRS is accepting applications for grant money that will be distributed to qualified LITCs.

According to the IRS, the grant will cover the 2012 grant cycle, which runs from January 1, 2012, through December 31, 2012. Applications must be electronically filed, postmarked, sent by private delivery service, or hand-delivered to the LITC Program Office in Washington, DC by July 15, 2011.

The LITC grant program is a federal program administered by the IRS Taxpayer Advocate Office. The LITC program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand, or maintain a low income taxpayer clinic.

This year, the IRS has specifically identified and targeted certain geographic areas that would benefit from a LITC. For a listing of these areas, and for information on how to apply for a LITC grant, see the article IRS Accepting Applications for Low Income Taxpayer Clinic Grants on irs.gov.

In order to locate your nearest LITC, use the IRS Low Income Taxpayer Clinic Map . You can also consult Publication 4134, Low Income Taxpayer Clinic List , which provides information on clinics in your area.

If you are thinking about donating your time to a LITC, you can view a video message from Nina Olson, the National Taxpayer Advocate.

LITCs Need Pro Bono Volunteers!

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