LITCs are independent from the IRS and the Taxpayer Advocate Service (TAS). LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS.
LITCs 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. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Clinics participating in the LITC Program ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second Language
National Program Mission Statement
Low Income Taxpayer Clinics help ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second language (ESL) by:
Providing free pro bono legal representation for taxpayers in dispute with Federal, state and local taxing authorities;
Educating on rights and responsibilities of taxpayers;
Identifying and advocating issues that impact these taxpayers.