Low Income Taxpayer Clinics

Objective

The objective of the grant program is to provide low-income taxpayers with access to representation in controversies with the IRS, to advocate for improvement in IRS processes and services provided to taxpayers, and to educate low-income individuals and those for whom English is a second language about their tax rights and responsibilities.

Who Can Apply

• Nonprofit Organization
• For-Profit Organization
• Not-for-Profit Organization
• Other

Public nonprofit institution/organization (includes institutions of higher education and hospitals), Private nonprofit institution/organization (includes institutions of higher education and hospitals) Examples of a qualified organizations include: 1. a clinical program at an accredited law, business, or accounting school whose students represent low-income taxpayers in tax controversies with the IRS (and when necessary, refer to qualified volunteers to provide representation when the students cannot do so), 2. an organization exempt from tax under IRC section 501(a) whose employees and volunteers represent low-income taxpayers in controversies with the IRS, 3. an organization exempt from tax under IRC section 501(a) whose employees and volunteers refer to qualified representatives to provide representation, 4. an organization that operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities, and 5. an organization that refers taxpayers to qualified representatives for controversy representation, but such organization must be tax-exempt under section 501(a); and an LITC may not charge more than a nominal fee for its services and organizations that provide representation are expected to also provide educational services to low income and ESL individuals.

Who Benefits

• Other

Low Income Taxpayers are: Individuals whose household income does not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services. ESL Taxpayers are: individuals for whom English is not their first language.

Assistance Types

• Grant

Program Contact

LITCProgramOffice@irs.gov
202-317-4700