March 14, 2022
Source: Internal Revenus Service (IRS)
Low-income taxpayers who need help resolving a tax dispute with the IRS and can’t afford representation, may qualify for free or low-cost assistance from a Low Income Tax Clinic (LITC). These clinics are independent from the IRS and from the agency’s Taxpayer Advocate Service.
How LITCs can help taxpayers
These clinics can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. LITCs can also help taxpayers respond to IRS notices and correct account problems. They also can provide information about taxpayer rights and responsibilities in different languages for taxpayers for whom English is a second language.
Who qualifies for help from LITCs
To qualify for assistance from an LITC, a taxpayer’s income must be below a certain threshold, and the amount in dispute with the IRS is usually less than $50,000. For details taxpayers should review the Low Income Taxpayer Clinic Income Eligibility Guidelines.