Notices from the IRS can be complex and intimidating. LITCs can help you respond to these requests or provide other legal support with tax disputes.
Low Income Taxpayer Clinics (LITCs) are programs at law schools, accounting schools, or legal services offices that provide help and legal representation to lower-income taxpayers who are in disputes with the IRS. Some LITCs are nonprofit organizations which provide community tax education programs to reach residents whose primary language is one other than English.
Most LITCs do not offer free tax help, as this is the purpose of the VITA program. For 2024, the IRS awarded 136 LITC grants in 43 states, the District of Columbia, and Puerto Rico.
LITCs can provide legal help
If you are lower-income, many LITCs can provide legal representation for disputes with the IRS.
LITCs can often assist you if you:
- have been denied an EITC or CTC claim and wish to appeal the IRS decision
- have received a notice from the IRS stating your EITC or CTC claim was in error and demanding repayment
- owe back taxes and need help negotiating a payment plan with the IRS for paying the taxes owed
- have not received proper wage documentation from your employer
LITCs can help you understand IRS notices and avoid penalties
Receiving a notice from the IRS may feel scary. LITCs can by help you understand the request and provide the information required. You must respond to notices within a certain period, or the IRS may collect additional taxes, including repayment of previously issued refunds and penalties.
In some cases, the IRS may deny your EITC claim, limiting your ability to claim the credit in future years. IRS notices often do not deny your refund claim outright but may ask for further documentation. IRS denials of claims are not always accurate and are often reversed after the taxpayer submits additional information.
How do I find a LITC?
Scroll down to select your state in this LITC locator to find the location and contact information for the LITCs in your area.
Note for Organizations:
The IRS will issue a notice in the spring of 2025 soliciting applications for 2026. Applications typically are due mid-summer. If your organization is interested in becoming an LITC, more information is available from the LITC Program Office at (202) 317-4700 or [email protected]. You can also download IRS Publication 3319, “LITC Grant Application Package and Guidelines.”