Low Income Taxpayer Clinics (LITC)

Independent clinics, listed by the Taxpayer Advocate Service

FREE SERVICE

What this actually is

Free or small-fee legal representation in a fight with the IRS — audits, appeals, collection, and cases in court. These clinics are independent of the IRS and of the Taxpayer Advocate Service, which is what makes them able to argue against the IRS on your behalf. This is the alternative most people do not know exists when they are being quoted thousands by a "tax resolution" firm for the same work. Clinics also help with ESL taxpayers and with fixing account problems and answering notices.

Who qualifies, and what trips people up

Income eligibility is based on 250% of the federal poverty guidelines — for 2026 that is up to about $39,900 for a single person in the contiguous states, higher in Alaska and Hawaii and rising with family size. The amount in dispute also has to be under a threshold. Clinics have limited capacity and waiting lists; call early in a dispute, not the week before a deadline.

Apply at the official source →

← more like this · all programmes

Not financial or legal advice. Program terms change — verify eligibility, amounts, and deadlines with the administering agency before acting.