The LITC program today consists of 134 clinics in 48 states and the District of Columbia. From 2012 to 2016, LITCs:
- represented more than 52,400 low income taxpayers with IRS controversies; and
- educated more than 450,000 low income taxpayers along with those for whom English is a second language about their rights and responsibilities under the tax code.
You may qualify for LITC assistance if your income doesn’t exceed 250 percent of the federal poverty level or if you speak English as a second language.
One of the ten fundamental rights taxpayers have when dealing with the IRS is the right to retain representation, meaning taxpayers have the right to retain an authorized representative of their choice to represent them in their interactions with the IRS. A taxpayer who cannot afford to hire a representative has the right to be informed about their potential eligibility for assistance from an LITC. The LITC Program protects taxpayers’ rights by providing access to representation for low income taxpayers, so that achieving a correct outcome in an IRS dispute does not depend on the taxpayer’s ability to pay for representation.
Each year, the IRS may award grants up to $100,000 (based upon availability of appropriated funds) to qualifying organizations for development, expansion or continuation of an LITC. In 1999, the IRS awarded grants totaling less than $1.5 million to 34 entities located in 18 states and the District of Columbia. The LITC Program Office’s history of recruiting efforts coupled with sound judgment in selecting federal grant recipients has fostered the growth of a nationwide network of independent organizations working towards a common purpose in their local communities. In 2018, the IRS awarded more than $11.8 million in grants to 134 grantees located in 48 states and the District of Columbia.