Low Income Taxpayer Clinics (LITC)
Independent clinics that can represent you in a dispute with the IRS, before the IRS or in court: audits, appeals, collection, and replying to IRS notices.
Good to know
Help is free or for a small fee. You generally need an income below a set level, and the amount in dispute is usually under $50,000. The clinics are partly funded by the IRS but independent of it. The IRS list (Publication 4134) shows the languages each clinic offers.
Before you call
Have ready
- the IRS notice or letter, and its date
They may ask
- your income: clinics generally help people below a set income level
They can
- represent you before the IRS or in court on audits, appeals and collection
- help you reply to an IRS notice or correct an account problem
- explain your rights in languages other than English, where the clinic offers them
They cannot
- help everyone: income limits apply, and the amount in dispute is usually under $50,000
- act for the IRS: clinics are independent of it
In the emergency guides: I got a tax bill or letter I can't pay or don't understand →
- Website
- https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/
- Hours
- Each clinic sets its own hours
- Coverage
- Nationwide (U.S.)
- Languages
- English
- Last checked
- October 10, 2026
See something out of date or wrong? Tell us and we’ll check it.
Shared by FindAngel.org — free, always · https://findangel.org/resources/irs-low-income-taxpayer-clinics/