Low-Income Taxpayer Clinic (LITC): Legal Representation & Rights
Faced with an IRS Notice? You Do Not Have to Deal with the IRS Alone. Our Low-Income Taxpayer Clinic (LITC) provides free legal representation, education, and advocacy for low-income taxpayers facing disputes or controversies with the IRS. If you received an IRS notice, are undergoing an audit, or owe back taxes that you cannot pay, our dedicated team is here to protect your rights.
⚠️ Important Notice: Our clinic operates completely independent of the IRS. We are an independent nonprofit organization, and all legal consultations and casework are strictly confidential.
What Issues Can Our LITC Assist With?
We do not prepare current-year tax returns through this clinic (please see our VITA program for filing). Instead, we provide free representation and legal counsel for tax controversies, including:
- IRS Audits and Examinations: Complete legal guidance and representation throughout an active tax audit.
- Liens, Levies, and Garnishments: Emergency defense and protection against asset seizures, bank account levies, or wage garnishments.
- Identity Theft & Tax Fraud: Comprehensive legal assistance to resolve fraudulent tax returns filed under your name or Social Security Number.
- Offers in Compromise (OIC): Evaluating your financial situation and negotiating with the IRS to legally settle your tax debts for less than the full amount owed.
- Innocent Spouse Relief: Helping individuals who should not be legally or financially held responsible for a current or former spouse’s tax liabilities.
- Appeals: Representing you if you disagree with an IRS determination and need to file an official appeal.
Who Qualifies for LITC Legal Aid?
Because we are a federally matching grant recipient program, we must adhere to specific low-income guidelines to ensure our free services reach those who need them most.
- Income Guidelines: Your household income must generally fall at or below established low-income federal thresholds (typically based on household size).
- Amount in Dispute: The amount of money in dispute with the IRS generally must not exceed specific federal threshold caps (typically $50,000 or less per tax year).
If you are unsure whether you qualify, please fill out our intake form below, and our clinic staff will review your case file.
Request Free Legal Assistance
If you need legal help with an IRS issue, please complete our secure intake form below. A member of our clinic team will review your situation and reach out to discuss your options.
