The IRS “What Ifs” for Struggling Taxpayers – Tax Related (C-7)

The IRS “What Ifs” for Struggling Taxpayers – Tax Related (C-7)

What if I need legal representation to help with my tax problem but can’t afford it?
Low Income Taxpayer Clinics (LITCs) represent low income taxpayers before the
Internal Revenue Service, assist taxpayers in audits, appeals and collection disputes, and
can help taxpayers respond to IRS notices and to correct account problems. If you are a
low income taxpayer who cannot afford professional tax assistance or if you speak
English as a second language (ESL) and need help understanding your taxpayer rights
and responsibilities, you may qualify for help from an LITC that provides assistance for
free or for a nominal charge. Although LITCs receive partial funding from the IRS,
LITCs, their employees, and their volunteers are completely independent of, and are not
associated with, the federal government. The LITCs are generally operated by nonprofit
organizations or academic institutions.

Each LITC independently decides if you meet the income guidelines and other criteria
before it agrees to represent you. There is at least one LITC in each of the 50 states, the
District of Columbia and Puerto Rico. You can find an LITC located in or near your area
by using Publication 4134, Low Income Taxpayer Clinic List. This publication identifies
all LITCs who represent low income taxpayers before the IRS or provide ESL services,
and is available at  www.IRS.gov/advocate  or your local IRS office.  

Low income taxpayers also may be able to receive assistance from a referral system
operated by state bar associations, state or local societies of accountants, and other
nonprofit tax professional organizations.
(IRS Web Site Updated 03/28/22) (TTT 09/13/22)