Low Income Taxpayer Clinics provide service to low income and English is a second language (ESL) taxpayers for free or minimal cost. LITCs represent taxpayers before the IRS and State tax agencies in disputes with the IRS, educate taxpayers about their rights and obligations under the tax system, and advocate about issues that impact low income taxpayers.
Each year, the LITC program awards matching grants to qualifying organizations that operate clinics that represent low income taxpayers in disputes with the IRS and educate individuals about their rights and responsibilities as taxpayers. In 2015, over 130 organizations in all 50 States and the District of Columbia, received funding as LITCs. These clinics are operated by nonprofit organizations or academic institutions, and Click here for a complete report on LITC programs & a list of LITCs receiving Federal funding for 2018.
Partnering for Pro Bono
The “Partnering for Pro Bono” initiative seeks to provide support by matching participating law firms with underserved LITCs. The Taxpayer Advocate Service has provided the Section of Taxation with a list of LITCs that are seeking pro bono support. Participating law firms will be matched with a clinic to serve as a go-to source of assistance. The law firm may provide advice or service to the partner clinic, responding to tax questions posed by the LITC and, where appropriate, accepting referrals for representation of low-income taxpayers before the IRS or the U.S. Tax Court.
The goal of this initiative is to support LITCs throughout the country, and participation is not limited to clinics or firms in the same geographic area. With today’s technology, geography is no longer the barrier it once was, and distance is no longer an impediment to effective communication and representation. For more information on volunteer opportunities or a list of participating LITCs, please contact Megan Newman, ABA Section of Taxation, Chief Counsel, at Megan.Newman@americanbar.org.