LITCs 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 pro bono representation on their behalf in tax disputes with the IRS;
- Educating them about their rights and responsibilities as taxpayers; and
- Identifying and advocating for issues that impact these taxpayers.
LITCs must:
- Provide dollar-for-dollar matching funds; and
- Offer LITC services for free or for no more than a nominal fee.
Deadline: June 12, 2024
Eligibility Requirements
IRC § 7526 broadly defines the concept of a clinic to include:
- A clinical program at an accredited law, business, or accounting school whose students represent low-income taxpayers in controversies with the IRS under the supervision of a qualified representative (and when necessary, refer to qualified volunteers to provide representation when the students cannot do so);
- An organization whose employees and volunteers represent low-income taxpayers in controversies with the IRS;
- An organization exempt from tax under IRC § 501(a) whose employees and volunteers represent low-income taxpayers in controversies with the IRS or refer low-income taxpayers to qualified representatives to provide representation;
- An organization described in examples 1), 2), or 3) that also operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities under the IRC; and
- An organization that operates a program to inform ESL taxpayers about their taxpayer rights and responsibilities under the IRC
Amount Description
All awards are subject to the availability of appropriated funds. The IRS anticipates awarding LITC grants of up to $200,000 per year to qualifying organizations for the development, expansion, or continuation of an LITC.