Publication 5066 (Rev. 2 2018) P5066

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LITC

LOW INCOME
TAXPAYER CLINICS

Representation • Education • Advocacy

Assisting Taxpayers Face-to-Face with
An Increasingly Automated Tax System

Program Report
February 2018

Representation • Education • Advocacy

PROGR A M
The Low Income Taxpayer Clinic (LITC) Program unites a nationwide network of
independent organizations under a shared mission to protect taxpayer rights.

OUR MISSION
Low Income Taxpayer Clinics 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 about taxpayer rights and responsibilities; and
§ Identifying and advocating for issues that impact low income taxpayers.

FUNDING
The LITC Program is a matching federal grant program that provides up to
$100,000 per year to organizations that represent low income taxpayers in
controversies with the IRS and provide education and outreach to ESL taxpayers.

Table of Contents
A Letter from the National Taxpayer Advocate. . . . . . . . . . . . . . . . . . . . . . 1
What Does an LITC Do?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Representation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Education. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Advocacy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Spending Transparency. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Program Office Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
List of LITCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

A Letter from
the National Ta xpayer Advocate
Dear Readers,
As the National Taxpayer Advocate, it is my honor to oversee the LITC Grant Program. LITC grants use federal
dollars and because I am accountable to the public and their representatives, I am issuing this report to provide an
update on the Program’s progress.
This report provides an overview of the LITC Program and discusses challenges of the people that need assistance
from an LITC, and highlights some of the Program’s accomplishments over the past year. The successes detailed in
this report reflect the combined efforts of independent organizations across the country. Although the grants that
support LITCs come from the IRS, each organization operating an LITC is wholly independent of the IRS. The
map in Figure 1 shows how widespread availability of LITC assistance is in most of the country.

Figure 1: LITC COVERAGE BY COUNTY
2017 LITC Counties Coverage

LITC Service
Covered

Not Covered

MN
ME
WI

VT
MI

WY
NE

CT
IL

DE
VA

SC
MS

NH
MA

MD
WV

OK
NM

The Office of the Taxpayer Advocate (TAS) has been delegated the authority to administer the LITC grant
program, which involves selecting grant recipients, providing training and support, and monitoring the grant
recipients to ensure compliance with federal rules and the terms of the grant. Like TAS, LITCs work to protect
America’s taxpayers by providing representation,edcation, and advocacy.
Sincerely,

Nina E. Olson
National Taxpayer Advocate

OFFICE OF THE TAXPAYER ADVOCATE

Wh at Does a n LITC Do?
Background
For a low income individual or family, or for those
experiencing financial hardship, the potential monetary
impact of a tax controversy can be devastating. For
instance, a tax controversy can arise from the IRS
denying a claim for an anti-poverty credit, or imposing
a penalty for failing to follow the requirements of the
Affordable Care Act . LITCs exist to assist taxpayers
who may be unable to afford to hire a representative
to advocate on their behalf to the IRS, and taxpayers
who do not speak English as a first language and may
need assistance to understand how to remain tax
compliant.
LITCs are required to provide outreach and education
about taxpayer rights and responsibilities to English
as a second language (ESL)
taxpayers, in addition to
representing low income
taxpayers in controversies
$11.8M
with the IRS. This
in grants to
education informs taxpayers
138
organizatons
about critical information,
such as the Taxpayer
Bill of Rights (TBOR), including their right to retain
representation.1 Empowering taxpayers to exercise
their rights begins with helping them to understand
those rights. The TBOR informs taxpayers about
the types of information a taxpayer has a right to
know when interacting with the IRS, and actions the
taxpayer has the right to do or refrain from doing
regarding those interactions. Providing representation
and education offers a safety net for taxpayers who
require assistance to protect and preserve their rights
under the TBOR.

See IRC § 7803(a)(3)(I) and https://www.irs.gov/taxpayer-bill-of-rights.

Achieving a correct outcome in a controversy with the
IRS should not depend on the taxpayer’s ability to pay
for representation. Thus, all LITC services must be
provided for no more than a nominal fee.
To provide the most current information available,
the LITC Program Report contains both 2016 and
2017 data. Any information pertaining to clinic
work, including case work, educational activities,
and outreach is from 2016, the most recent year
with complete data. Award amounts and related
information is current through 2017, because we
release that information prior to the start of the
calendar year. In 2017, the LITC Program awarded
approximately $11.8 million in grants to 138
organizations across the United States, including
seven that received an award for the first time. Our
matching grants helped fund LITCs that provide faceto-face assistance to taxpayers seeking to comply with
the law and understand their rights and responsibilities
as taxpayers. The maximum amount of an LITC
grant is $100,000 per year, and many of our recipients
receive much smaller sums. Despite the modest size
of the grants, each clinic maintains a staff that includes
an attorney, certified public accountant (CPA), or
enrolled agent who can represent taxpayers before
the IRS. In addition, LITCs must have a staff member
or a volunteer available to provide pro bono assistance
who is admitted to practice before the United States
Tax Court to handle litigation matters. Students
and recent law graduates working at an LITC may be
authorized to represent taxpayers before the IRS.
Moreover, LITCs are supported by the work of many
volunteers. Over 1,800 volunteers provided 47,480
hours to LITCs in 2016. More than two-thirds of the
volunteers were attorneys, CPAs, or enrolled agents.

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

Representation
The combined efforts of clinic staff and volunteers
brought over 4,200 taxpayers facing an IRS collection
action back into compliance. In each case, a licensed
tax professional represented each of them for free or
for a nominal fee.
Resolving tax problems can have a meaningful
impact in the lives of those assisted. Access
to a representative
who understands the
complexities of the tax
code empowers low income
4,200
taxpayers to exercise their
taxpayers
into compliance
rights, such as the right to
pay no more than the correct
amount of tax.
For example, during 2016, an LITC represented a
single father and helped him to obtain years of tax
credits the IRS had improperly denied him. The
taxpayer’s former wife was deceased, and no one else
had claimed any credits for his son, yet the IRS audited
his claims for a dependency credit, Child Tax Credit
(CTC), and Earned Income Tax Credit (EITC). The
taxpayer was not fluent in English, and had difficulty
explaining his circumstances to the IRS. During the
examination, the taxpayer moved over 1,000 miles

away. He asked the IRS to transfer his case to a
closer office. The IRS refused. A relative drove the
taxpayer more than 1,000 miles back to speak with
the examiner. The relative was more skilled in English
and was hoping to help the taxpayer explain the
situation to the examiner. Because the taxpayer did
not have an appointment, the examiner refused to
speak with the taxpayer. The IRS denied the credits,
assessed a liability of over $17,000, and placed a ban
on the taxpayer’s account that prohibited him from
claiming the EITC for an additional two years, finding
that the taxpayer had acted with reckless disregard in
making his EITC claim. The LITC requested the IRS
conduct an audit reconsideration of the taxpayer’s
case. After 18 months without an IRS response to
the request, the LITC requested TAS assistance. TAS
assisted the LITC in resolving one year. Because the
IRS had by now disallowed dependency exemptions
and credits for two subsequent years, the LITC filed a
petition with the U.S. Tax Court. Ultimately, the LITC
persuaded the IRS to reverse its position, eliminate
the liability, refund approximately $13,000 to the
taxpayer, and remove the EITC ban. This taxpayer’s
perseverance along with the LITC’s dedication to
obtaining justice ultimately secured the right to pay no
more than the correct amount of tax for this taxpayer.
See IRC § 7803(a)(3)(C).

OFFICE OF THE TAXPAYER ADVOCATE

Education

Advocacy

Taxpayers living in the United States and for whom
English is a second language (ESL) may have a hard
time finding reliable tax information about their rights
and responsibilities as taxpayers. ESL taxpayers
who immigrate to the United States may come from
countries where the tax systems operate in a much
different fashion, and those arriving from countries
with pervasive corruption may bring with them a
mistrust of government
In 2016, LITCs held
institutions. They may
over 2,100 events
be completely unfamiliar
to educate
with the process of
filing a tax return or
more 60,500
even maintaining a bank
than
account. When seeking
to comply with the tax
laws, they are exposed
low income and
ESL taxpayers
to risks like identity theft
from unscrupulous tax
return preparers who may steal or divert refunds and
disappear long before their acts are discovered. 2

The third prong of the LITC mission is to identify and
advocate for issues that impact low income and ESL
taxpayers. LITCs may achieve this goal through a
variety of methods, including but not limited to:

§§ Participating in advocacy projects with professional
organizations;
§§ Commenting on proposed IRS regulations and
guidance;
§§ Preparing and filing an amicus brief to alert a
court about the concerns of low income or ESL
taxpayers;
§§ Authoring articles in scholarly journals or general
interest publications;
§§ Appearing on television or radio to raise awareness
about tax issues that affect low income or ESL
taxpayers;
§§ Producing public service announcements; or
§§ Submitting issues to the Systemic Advocacy
Management System (SAMS), available through the
IRS website at www.irs.gov/Advocate/SystemicAdvocacy-Management-System-SAMS.
Each year in December, recipients of an LITC award
for the upcoming calendar year gather in Washington,
D.C., to attend training on
advocating for low income and
ESL taxpayers. In December
Justice for
2016, over 150 organizations
30
represented by 252 tax
victims of
professionals from across the
tax fraud
country met for three days in
preparation for the 2017 grant
year.
Through years of hard work, one LITC successfully
resolved tax controversies for more than 30 victims
of a mass identity theft scheme that claimed roughly
$4.8 million in false refunds, and this year saw the
perpetrator brought to justice.

For more information about tax-related identity theft, see National
Taxpayer Advocate 2011 Annual Report to Congress 48-73 (Most
Serious Problem: Tax-Related Identity Theft Continues to Impose Significant
Burdens on Taxpayers and the IRS).

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

R epresentation
ACCESS TO REPRESENTATION
HELPS PROTECT TAXPAYER
RIGHTS by assisting low
income and ESL taxpayers to:
• Achieve better outcomes in cases;
• Access benefits administered
through the tax code; and
• Resolve tax debts, liens, and levies.

America’s taxpayers have the right to retain
representation, and studies have found that a
represented taxpayer is nearly twice as likely to receive
a positive outcome as an unrepresented taxpayer
in a dispute with the IRS, both in administrative
proceedings3 and in the United States Tax Court.4
Despite having the right to hire an attorney, CPA, or
enrolled agent for representation and advice, the cost
of professional tax services limits access for low income
taxpayers. For no more than a nominal fee, LITCs
provide assistance to thousands of taxpayers who
otherwise could not obtain representation.
In 2016, LITCs represented 19,479 taxpayers dealing
with an IRS tax controversy. Depending on the
circumstances of each case, some taxpayers are
seeking assistance with obtaining a refund, while
others are seeking to resolve
a tax liability. Refund cases
represented eight percent of
LITCs
the overall caseload worked
in 2016, and LITCs succeeded
in securing over $4.3 million
represented
dollars in cash refunds for low
19,479
taxpayers
income taxpayers. Refundable
in 2016

3
4

See National Taxpayer Advocate 2007 Annual Report to Congress vol.
2 93-116 (Research Studies and Reports: The IRS EIC Audit Process – A
Challenge for Taxpayers).
Janene R. Finley & Allan Karnes, An Empirical Study of the Effectiveness of
Counsel in United States Tax Court Cases, 16 J. Am. Acad. Bus. 1-10 (Sept.
2010).

LITC Assists Victim of Human Trafficking
A social service organization affiliated with an
LITC referred a survivor of human trafficking to
an LITC for assistance with her tax controversy.
The IRS was sending her notices stating that
she owed nearly $4,000 in income and selfemployment taxes for underreported wages in
2014. The trafficker had reported to the IRS
that she had been paid wages, and that triggered
the IRS liability. The LITC called the IRS and
explained that the taxpayer
had been trafficked as a
domestic worker during
2014. She endured physical SUCCESS STORY
and emotional abuse,
$950
working more than 100
refunded
hours per week. The IRS
corrected the tax liability
and refunded her close to $950. The taxpayer
was elated that she received a refund instead of
having to pay tax liabilities.
credits such as the EITC and CTC provide a significant
portion of the annual budget for many low income
families. Thus, a denial or delay of a refund can create
an economic hardship for these taxpayers.
Some taxpayers who owe the IRS may be unable
to pay because of economic hardship. Yet other
taxpayers who have a tax liability or are facing a
potential assessment may not owe the tax at all, or
owe less than the IRS says they do. LITCs have the
skills and expertise to determine what remedies can
help achieve the right result for the taxpayer. One such
remedy is Audit Reconsideration. This administrative
remedy is used to reopen the results of a prior
audit and is available where the taxpayer has new
information to present that the IRS did not previously
consider. In addition, the IRS needs to have either
assessed additional tax that remains unpaid, or a tax

OFFICE OF THE TAXPAYER ADVOCATE

LITC Helps Taxpayer Avoid Foreclosure
A taxpayer facing a potential IRS lien foreclosure
on her home approached an LITC for help.
The taxpayer was retired and living on a fixed
income. She carried two mortgages on the
property and the amount of her tax liability was
nearly triple the amount of equity she had in her
home. If the IRS foreclosed on her property, she
would lose her home and would still carry the
burden of the tax debt remaining unpaid. The
LITC advocated successfully for the IRS to release
the lien so the taxpayer could sell her home
and avoid foreclosure. The LITC persuaded the
IRS to accept an offer-in-compromise for $500
in full satisfaction of her liability. To ensure the
taxpayer could get her life on track and remain
compliant with her
taxes going forward, the
LITC stood by her while
SUCCESS STORY
she sold her home and
LITC helped
moved to her daughter’s
save taxpayer’s
home
property where she could
receive ongoing care from
her family, free of debt she was unable to pay.

Economically vulnerable taxpayers are at risk of falling
into an economic hardship if the IRS takes a collection
action that is more intrusive than necessary. Some
taxpayers are not able to communicate effectively with
the IRS to negotiate a collection alternative. The IRS
does not have the resources to provide every taxpayer
with face-to-face assistance; however, some vulnerable
groups of taxpayers, for example those suffering
from a physical or mental impairment, may require
individualized assistance.

Figure 2: LITC ASSISTANCE TO LOW INCOME
TAXPAYERS BY ISSUE
Percentage of 2016 cases that involved:
Offer-in-Compromise
EITC Examination
Installment Agreement
Tax Court Litigation
Levy Release

credit was disallowed. Audit Reconsideration may
result in elimination or reduction of the amount owed.

Identity Theft

14%
10%
10%
9%

Lien Withdrawal

Audit Reconsideration

The IRS has a variety of powerful tools at its disposal
to collect unpaid liabilities, such as the ability to impose
liens and levies. However, taxpayers are afforded
important due process protections against IRS
collection actions.
Choosing the appropriate avenue for seeking relief
and communicating with the IRS can be overwhelming
for an unsophisticated taxpayer who cannot pay the
amount shown on an IRS notice or may not even be
able to understand what the notice says. More than
half of the taxpayer cases worked in 2016 involved
collection matters. The combined efforts of clinic staff
and volunteers provided relief to over 4,200 taxpayers
facing an IRS collection action and allowed these
taxpayers to become tax compliant.

15%

Innocent Spouse Relief

Collection Due Process Hearing

2%
The IRS can temporarily suspend collection efforts
against taxpayers experiencing economic hardship by
placing such taxpayers in a “Currently Not Collectible”
(CNC) status. The IRS will cease collection efforts
and follow-up annually when the taxpayer files an
income tax return. 5 LITC representatives provide
5

Internal Revenue Manual (IRM) 5.16.1.6, Currently Not Collectible
Procedures (Dec. 8, 2014).

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

expertise that helps taxpayers make an informed
decision about whether seeking CNC status or
another collection alternative is right for them.
The IRS offers streamlined installment agreements
that are guaranteed for taxpayers who owe under a
certain amount of tax and indicate they can pay that
tax in installments in six years or less. A taxpayer
who enters into an agreement that ultimately is
unaffordable and results in a default creates a drain
on IRS resources by creating back-end rework.
Helping the taxpayer find a solution that fits individual
circumstances benefits the IRS by reducing that
rework.
For taxpayers with little chance of a change in
economic status, resolving their controversy with an
offer-in-compromise (OIC) provides a better longterm solution for all parties. The IRS saves resources
that would be wasted on attempting collection against
someone unable to pay, and vulnerable taxpayers are
provided an opportunity to resolve past debts. It
encourages the taxpayer to become compliant and
remain compliant by requiring the taxpayer to file and
pay tax obligations timely for five years after the OIC
is accepted.
More than 200 of the cases LITCs worked in 2016
involved a taxpayer who was compensated as an
independent contractor, but should have been
paid as an employee, or vice versa. In terms of
the amount of tax, that distinction can potentially
make a big difference. Independent contractors
may be responsible for a larger portion of tax than
an employer would otherwise have to pay. The
IRS has procedures for reviewing the nature of the
employment relationship if taxpayers believe they have
been misclassified. The factual and legal issues can
be complex and the process can take several months.
It’s easy to imagine the systemic impact of employers
misclassifying groups of employees as independent
contractors to avoid paying the additional expenses of
treating them as employees.

LITC Gives Retired Taxpayer Relief from
30-Year-Old Tax Debt
After losing his home to an IRS seizure, a
taxpayer agreed to extend the collection period
on a debt from tax year 1981. The loss of the
home had a devastating effect on the taxpayer’s
family. Each year that followed, the IRS applied
his tax refund to the debt, but the amount
continued to grow, and by the time he came to
the LITC for assistance,
penalties and interest had
caused the 1981 tax debt
SUCCESS STORY
to grow to more than ten
OIC of $300
times the amount it was
clears 30-yearold tax debt
when he agreed to extend
the collection period. It
was unlikely the retired
taxpayer suffering from multiple health issues
could afford to pay off the debt. The LITC
submitted an OIC of $300 to resolve the debt,
which the IRS accepted.

LITC Helps Taxpayer Victimized by
Employer
An auto shop worker who worked on a schedule
set by the employer, using the employer’s tools,
was wrongly classified by the employer as an
independent contractor. The taxpayer and his
wife had medical issues, and he made roughly
$15,000 a year, which represented the entire
household income aside from his wife’s disability
payments. The taxpayer
was unaware that his
independent contractor
SUCCESS STORY
status triggered a filing
LITC saves
requirement, and
misclassified
approached an LITC for
employee thousands
assistance after receiving
IRS notices. Not only did
the LITC resolve his tax controversy, they were
able to prove to the IRS that he was improperly
classified as an independent contractor instead of
an employee, saving him thousands in liabilities.

OFFICE OF THE TAXPAYER ADVOCATE

Protecting the Right to be
Heard and to Appeal the IRS’s
Decision in an Independent
Forum
When taxpayers are unable to resolve tax
controversies using IRS administrative channels, some
cases proceed to litigation in the courts. The United
States Tax Court is the only pre-payment forum for
taxpayers challenging an IRS examination decision or
collection action. LITCs are strongly encouraged to
provide representation to unrepresented taxpayers
who have petitioned the Tax Court. Nearly 10
percent of all LITC cases in 2016 were in litigation, with
the majority before the U.S. Tax Court.
According to a 2015 study, the number of selfrepresented petitioners filing Tax Court petitions
is increasing, accounting for over 70 percent of all

LITC Assists Victim of Employee
Misclassification
The clinic assisted an ESL taxpayer who owed tax
after his employer overreported his income to
the IRS. The taxpayer worked for a construction
company, and after sustaining an injury on the
job, the employer terminated his employment.
He filed claims against his former employer
for worker’s compensation and unpaid wages.
At the end of the year, the taxpayer’s former
employer issued a 1099-Misc which incorrectly
classified the taxpayer as an independent
contractor instead of an
employee. The employer
reported triple the amount
SUCCESS STORY
of the taxpayer’s actual
Entire tax
liability
compensation. With LITC
eliminated
assistance, he brought his
case to the Tax Court
and proved that the amount the employer
reported on the 1099 was incorrect and that
the amount reported on his return was correct.
The Tax Court ruled in the taxpayer’s favor and
eliminated the entire tax liability.

Tax Court petitions.6 The Tax Court is committed
to ensuring access to justice for all petitioners, and
in recent years has given a high level of attention to
facilitating the participation of practitioners from LITCs
at the Tax Court’s “calendar calls.” The Tax Court’s
website contains the following statement: “Tax clinics
and Bar sponsored calendar call programs provide
important advice and assistance to many low income,
self-represented taxpayers who have disputes with the
Internal Revenue Service.”7
For many taxpayers, the day of their Tax Court
calendar call will be the first time they speak to an
IRS employee face-to-face. Some may want a chance
to explain their circumstances, regardless of their
understanding of how the law applies to the facts of
their case. LITC representatives who attend calendar
calls provide expert counsel, independent of IRS
interests.
The Tax Court has taken significant steps in providing
information to self-represented petitioners via printed
information and the Tax Court’s website; however, the
complexity of the process can overwhelm taxpayers.
In addition, the Tax Court’s Clinical Program requires
participating LITCs to submit a “stuffer notice” to the
Tax Court, including information about how taxpayers
can contact the LITC. The Tax Court will then include
the “stuffer notice” in its mailings to petitioners in an
LITC’s geographic area who indicated they did not
have representation. These “stuffer notices” are a
valuable way to get word to taxpayers that assistance
from an LITC is available.
Currently, 124 LITCs participate in the Tax Court’s
Clinic Program. In this program unrepresented
taxpayers receive a flyer notifying the taxpayer of
the existence and availability of assistance by a LITC
to eligible taxpayers. Many participating in the clinic
program also attend calendar calls to consult and
advise self-represented taxpayers, and, in some cases,
enter an appearance before the Tax Court to act as
a taxpayer’s representative. In 2016, LITCs consulted

6
7

The United States Tax Court and Calendar Call Programs, Panuthos, Hon.
Peter J., 68 Tax Law. 439, 440 (Spring 2015).
http://www.ustaxcourt.gov/clinics.htm.

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

The United States Tax
Court Calendar Call
The Tax Court operates on a strict schedule, only
holding court for a limited number of dates per
year in each city, and it may hear many cases in a
single day. When the Tax Court grants a taxpayer’s
petition for a hearing, the Tax Court sends a notice
of trial to the IRS and to each of the petitioners
scheduled for that day, approximately five months in
advance of the scheduled trial. Each court session
begins with each party called before the judge to set
hearings and trials and schedule the court’s calendar.
Thus, the proceeding is known as a calendar call.

with more than 600 self-represented taxpayers at Tax
Court calendar calls.
Through the Tax Court’s Clinical Program, the Tax
Court and the LITCs work together to identify
taxpayers who may benefit from LITC representation,
thereby protecting taxpayers’ access to justice and the
right to appeal an IRS decision in an independent forum.
For LITCs, the lion’s share of their litigation work
occurs in the United States Tax Court, because it is
the only pre-payment forum for taxpayers challenging
an IRS examination decision or collection action.
However, depending on the circumstances, a taxpayer
may need to seek relief by litigating in a different court.
LITCs can also represent taxpayers before the United
States district courts, Courts of Appeals, Court of
Federal Claims, and the United States Supreme Court.
Not every taxpayer is able to obtain his or her
desired outcome, but the taxpayer is equipped with
information about how the tax law applies to the facts
of his or her case before speaking to the judge and is
able to exercise the right to challenge the IRS’s position
and be heard.

LITC Prevents Taxpayer from Conceding to
a Tax Liability She Did Not Owe
An ESL taxpayer facing an IRS controversy
brought her case to Tax Court. The controversy
arose from taxes on earnings paid to another
person using her social security number. By the
time the taxpayer sought LITC assistance, she
had already signed
decision documents
conceding her case in
SUCCESS STORY
full. She would have
Entire liability
owed the IRS taxes,
eliminated for
penalties, and interest.
ESL taxpayer
She was also subject to
a ban that would have
prevented her from claiming the EITC for two
years. The LITC disputed the legitimacy of the
decision documents, then convinced the IRS to
eliminate the entire liability.

OFFICE OF THE TAXPAYER ADVOCATE

Student Representation
LITCs are operated by a variety of nonprofit
organizations, including academic institutions. For
instance, a law school may operate a clinic where a
professor supervises a group of students who provide
representation, education, and advocacy to low
income and ESL taxpayers.8 Creating an environment
where students work directly with taxpayers to
resolve disputes with the IRS enables LITCs to assist
more taxpayers and allows the students to develop
their advocacy skills. Moreover, participating in
an LITC fosters a pro bono tradition, helping keep
taxpayer-funded overhead costs at a minimum.9

The LITC Program Office may grant students and recent law graduates
working at an LITC temporary authority to represent taxpayers before
the IRS. Delegation Order 25-18 (Rev. 2), IRM 1.2.52.19 (Sept. 9, 2015).
For more information, see Publication 3319, LITC Grant Application
Package and Guidelines.
Students face challenges during their clinic work, which they can examine,
resolve, internalize, and then carry with them in their subsequent professional endeavors. See Christian A. Johnson & Mary Grossman, The Tax
Law Clinic: Loyola Chicago’s Decade of Experience, 50 J. Legal Educ. 376, 390
(Sept. 2000).

LITC Volunteer Works Tirelessly to Assist
Victim of Preparer Fraud
After an unscrupulous tax return preparer
diverted her expected refund of over $5,000
in 2009, the victim sought TAS assistance. TAS
was unable to gather sufficient documentation
to persuade the IRS that she was the victim
of preparer fraud and to issue her a refund,
and referred her to an LITC for further legal
assistance. An attorney volunteering at the LITC
agreed to represent the taxpayer and spent the
next year helping the taxpayer with her case.
The attorney learned that the tax return
preparer had been arrested for another crime
(unrelated to the tax fraud), and used creative
thinking and good research to prove her client’s
case. Using a FOIA
request, the volunteer
attorney obtained
SUCCESS STORY
copies of several
$5,000
hundred documents
plus 6 years
seized from the tax
interest refunded
return preparer’s
vehicle pursuant to
the tax return preparer’s arrest. The attorney
was unable to locate evidence of her client’s
defrauding among the documents, however she
discovered evidence of other tax fraud and used
those documents to prove to the IRS that the
tax return preparer had defrauded many other
clients. Within days of receiving the documents,
the IRS conceded the taxpayer’s case and less
than one month later the taxpayer received a
$5,000 refund plus six years of interest. The
volunteer attorney described her experience,
stating “I felt like Columbo.” Had she been
working for a fee, the amount required to
compensate her for her services would have
exceeded the $5,000 refund her client received,
making it unlikely the taxpayer could have
obtained the same kind of assistance outside of a
pro bono context.

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

Education
EDUCATE English as a second
language taxpayers about
their taxpayer rights and
responsibilities and help them:
• Understand the U.S. tax system;
• Exercise their rights as taxpayers;
and
• Comply with their tax
responsibilities.

Helping a taxpayer to avoid a controversy in the first
place through education and outreach is another
essential function of LITCs. LITCs educate low
income and ESL taxpayers about their rights and
responsibilities under the tax code. Over the last 19
years, the taxpayers who received LITC assistance
shared a common trait — a desire to comply with
their tax responsibilities — yet many of them simply
needed help to do that. They may need information
about their filing requirements or eligibility for tax
credits. The IRS favors online self-help resources and
has taken cost-cutting measures that make it harder to
receive one-on-one assistance from the IRS.10 LITCs
help to fill the service gap for low income and ESL
taxpayers who require personal assistance.
Tailoring education about taxpayer rights and
responsibilities to the needs of specific communities
and offering the presentations in a taxpayer’s native
language provide an avenue for reaching taxpayers
who may otherwise be unable to overcome
communication barriers with the IRS. LITCs provided
more than 2,500 free educational activities for

10 See National Taxpayer Advocate 2016 Annual Report to Congress 1-41
(Special Focus: IRS Future State: The National Taxpayer Advocate’s Vision for
a Taxpayer-Centric 21st Century Tax Administration).

more than 70,000 attendees during the 2016 grant
year. LITCs generally direct their education and
outreach activities to specific groups of taxpayers,
many of whom speak little or no English and are new
residents of the United States. These efforts provide
information and education to help ESL individuals
understand their federal tax responsibilities.
LITCs address a wide range of substantive tax issues
in their educational programs and materials (e.g., filing
requirements, tax recordkeeping, family status issues,
refundable credits, the Affordable Care Act, worker
classification, identity theft, information about the
audit and appeals process, and collection alternatives).
LITCs prepare and distribute materials in languages
appropriate for the ESL communities they assist.
America’s taxpayers speak many languages, and while
the IRS offers publications and online resources in six
languages on its website,11 LITCs go further by offering
assistance to taxpayers in a wide variety of languages.12
To expand their reach, LITCs work with existing
community groups and agencies to educate staff about
the basics, help staffers identify when clients have tax
issues and refer taxpayers who need help to LITCs for
assistance.
LITCs provide a valuable
LITCs offer
community-based resource
assistance
for taxpayers. LITCs provide
an environment where
in a
taxpayers can listen and pose
wide variety
questions to a person who
can break down complex
tax topics, and can address
of languages
the needs of taxpayers who
need information in a language other than English.

11 See IR-2015-94, IRS Spotlights Year-Round Tax Help in 6 Languages (July 1,
2015). IRS.gov features online resources in Chinese, Korean, Russian, and
Vietnamese, as well as English and Spanish.
12 For a complete list of LITC names, geographic locations, and languages
in which services are available in addition to English, see IRS Publication
4134.

OFFICE OF THE TAXPAYER ADVOCATE

Advocacy
ADVOCATE about issues that
impact low income taxpayers and
help the IRS:
• Identify and fix systemic
tax problems; and
• Ensure the fairness and integrity of
the tax system for all taxpayers.

LITCs are uniquely positioned to recognize
emerging issues or trends in tax administration. As
representatives, counselors, and advocates for low
income and ESL taxpayers, clinicians see firsthand
how IRS policies and procedures affect their clients.
LITCs also network with one another, which permits
clinicians to gain a broader perspective on the extent
to which taxpayers in other locales experience
problems faced by their own clients.
When LITCs identify problems that affect multiple
taxpayers, they can work with the IRS and the TAS
Office of Systemic Advocacy to find solutions on a
systemic level. Clinics are encouraged to utilize the
Systemic Advocacy Management System (SAMS) on
the TAS website13 to report potential systemic issues.
TAS analysts follow up on every SAMS submission,
conducting research to determine the extent of
impact of the reported issue, ascertaining whether
there is already a similar or related project underway,
and formulating the next steps to take to correct a
problem. TAS works with various IRS business units
to propose and implement solutions. If TAS and the
IRS cannot reach a resolution, the National Taxpayer
Advocate can include systemic issues in her Annual
Report to Congress and propose administrative and
legislative recommendations to resolve those issues.14

13 www.irs.gov/Advocate/Systemic-Advocacy-Management-System-SAMS.
14 See IRC § 7803(c)(2)(B)(ii).

LITC Helps Identify Local Tax Scam and
Assists More Than 30 Victims
Through years of hard work, one LITC
successfully resolved tax controversies for
more than 30 victims of a mass identity theft
scheme, and this year saw the perpetrator
brought to justice. A local minister swindled his
congregants into divulging their social security
numbers and other personal information by
offering false promises of government stimulus
payments. Instead, he filed tax returns using the
ill-gotten information, claimed excess refunds,
and then diverted the refunds to bank accounts
he controlled. The IRS attempted to collect the
excess refunds, which led one of the victims to
seek assistance from an LITC. After speaking
with the victim, a representative at the LITC
determined what had occurred, and brought the
matter to the attention
of the Local Taxpayer
Advocate (LTA). The
SUCCESS STORY
Department of Justice
LITC helped
investigated, charged, and
victims of
convicted the minister
identity theft
for his participation in
a scheme that claimed
roughly $4.8 million in false refunds. After more
victims were identified, the LITC aided more
than 30 people and helped them to resolve the
effects of the theft on their tax accounts.

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

LITCs have successfully advocated for resolution of
systemic issues affecting taxpayers they represent
using a variety of avenues
ranging from elevating issues
through SAMS, to contesting
issues administratively within
LITCs
the IRS, and litigating cases
successfully
advocate tax
in the United States Tax
resolutions
Court, other federal courts,
and federal appellate courts.
When public comment is sought on IRS administrative
rule making, LITCs often offer feedback. They
advocate to ensure IRS rules and procedures are fair
and equitable to populations of taxpayers who may
not have the resources to advocate for their own
interests. Opting to take the additional steps required
has a systemic impact and protects other taxpayers’
right to pay no more than the correct amount of tax.

LITC Protects Deductibility of Graduate
Education Expenses
The successful advocacy of one LITC made
it easier for a full-time Master of Business
Administration (MBA) student to deduct the
cost of his graduate education. The taxpayer
came to an LITC for assistance after the IRS
denied deductions he claimed as unreimbursed
employee expenses for obtaining an Executive
Master of Business Administration (EMBA)
graduate degree. The IRS argued that obtaining
the EMBA degree qualified the taxpayer for
a new trade or business, and the degree was
unrelated to an ongoing trade or business, since
his employer terminated
his employment while
pursuing his degree.
SUCCESS STORY
The LITC represented
the taxpayer and
Analysis will be
helpful for
persuaded the Tax
other taxpayers
Court that he continued
to perform essentially
the same tasks after obtaining the EMBA,
although the knowledge he obtained through his
studies allowed him to address more complex
issues. The LITC also proved that the EMBA did
not qualify him for a new trade or business, and
temporary unemployment while pursuing the
EMBA did not render the educational expenses
nondeductible. See Kopaigora v. Comm’r, T.C.
Summ. Op. 2016-35.
Obtaining an MBA degree is an expensive and
time-consuming process. While the Tax Court’s
decision in Kopaigora is not precedential (see
IRC § 7463(b)), nonetheless the facts and analysis
relied upon by the Tax Court will be helpful for
other taxpayers faced with questions about a
deduction for expenses incurred in pursuing an
EMBA degree.

OFFICE OF THE TAXPAYER ADVOCATE

Spending Tr a nsparency
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.
The program’s success led Congress to appropriate
$12 million for 2017 awards, a six-fold increase from
the amount Congress appropriated in 1999.15
Our average award grew from about $81,000 in
2016 to more than $86,000 in 2017, with only the
strongest programs receiving the maximum award of
$100,000. The LITC Program requires a dollar-fordollar match in funding from the recipient,16 yet many
programs provide matching funds in the form of cash
or third party in-kind contributions (e.g., time worked
by volunteers) far in excess of the minimum. For
example, if every award recipient in 2016 provided
only the minimum amount of match, the average
total program resources (grant award plus match
funding) available to each LITC would have been
about $162,000. Yet, in 2016 the average award of
about $81,000 saw an average match valued at over
$112,000. In other words, the additional contributions
of our award recipients increased the average total
program resources to over $193,000 in 2016.
The matching funds requirement ensures that each
LITC grant represents a financial partnership between
the grantee and the federal government for the benefit
of low income and ESL taxpayers. The commitment
of matching funds by the grantee leverages the federal
funding investment so that an LITC can assist more
taxpayers in need. Although LITCs receive funding
from the federal government, clinics, their employees
and volunteers are completely independent of the
federal government and the IRS.

We must also recognize the maximum award the law
allows for an LITC grant has stayed constant since the
creation of our program, yet we continue to ask more
of our grantees and they have continued to deliver
tremendous results. More than two-thirds of the 34
organizations that received an award in the first year of
the LITC program are still with the program today.
Figure 3 details how LITCs spent federal and matching
funds during grant year 2016.

Figure
LITC GRANT
GRANT FUNDS
FUNDS EXPENDED:
EXPENDED:
Figure 3:
3: LITC
GRANT
YEAR
2016
(as
October 6, 2017)
GRANT YEAR 2016 (as ofof10/6/2017)
Expenditures

Federal Funds

Matching Funds

Total*

PERSONNEL

7,977,909

6,496,907

$ 14,474,816

FRINGE
BENEFITS

1,581,418

2,249,097

$ 3,830,515

TRAVEL

240,445

252,734

493,178

EQUIPMENT

1,074

16,019

17,093

SUPPLIES

146,518

242,094

388,611

CONTRACTUAL

262,964

766,455

$ 1,029,420

OTHER
EXPENSES

191,714

5,490,511

$ 5,682,226

INDIRECT
CHARGES

812,115

—

TOTALS* $ 11,214,157

$ 15,513,817

$ 26,727,975

†

812,115

* Numbers may not total due to rounding.
† LITCs that include the value of volunteer services as part of the required matching funds include
the amount in the “Other Expenses” category.

15 IR-1999-63, IRS Encourages Growth of Low-Income Taxpayer Clinics with $1.5
Million in Grants (July 14, 1999). Consolidated Appropriations Act, 2016,
Pub. L. No. 114-113, Division E (2016).
16 IRC § 7526(c)(5).

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

The major expenditures incurred by LITCs are
personnel costs and fringe benefits paid to provide
direct representation, education, and advocacy
services to low income and ESL taxpayers. Personnel
costs and fringe benefits total more than $18.3 million.
Grantees are prohibited from using matching funds
to pay indirect expenses, including general overhead
of the grantee.17 This ensures more program funds
are spent on taxpayer representation, education, and
advocacy rather than administrative costs.
LITCs are strongly encouraged to maintain a pro
bono panel to whom the clinic may refer taxpayers in
need of representation. Pro bono panel members are
volunteers who are qualified to practice before the
IRS. In 2016, 59 percent of the over 1,800 volunteers
at LITCs were attorneys. Clinics also use volunteers
to provide clerical assistance, develop or maintain
the clinic’s website, conduct community outreach
and education, or provide interpreter and translation
services. In total, volunteers contributed over 47,000
hours of service to LITCs in 2016.18 Figure 4 shows
the types of volunteers who provided services in 2016.

17 IRC § 7526(c)(5).
18 LITCs that include the value of volunteer services as part of the required
matching funds include the amount in the “Other Expenses” category.

Figure 4: TYPES OF VOLUNTEERS IN 2016

Attorneys

58.9%

CPAs

5.6%

Enrolled Agents

4.2%

Interpreters

4.6%

Students

16.0%

Other Volunteers

10.6%

Total Volunteers 1,807

OFFICE OF THE TAXPAYER ADVOCATE

Progr a m Office Activities
The LITC Program Office is responsible for managing
and administering the LITC grant program in a manner
so as to ensure that federal funding is expended and
funded programs are implemented in full accordance
with U.S. statutory and public policy requirements.
The LITC Program Office fulfills its responsibilities by:

§§ Administering the award and payment of grant
funds;
§§ Providing assistance and guidance to grantees; and
§§ Monitoring the performance of grantees.
The LITC Program Office is part of TAS. The Director
of the LITC Program reports directly to the National
Taxpayer Advocate.
The LITC Program Office staff consists of the
following:

§§ Headquarters staff who report to the Director of
the LITC Program, including a Deputy Director,
two managers (Clinic Advocacy and Grant
Operations), and program analysts;
§§ Grant Operations staff who report to the Grant
Operations Manager and are responsible for
processing grant applications, awards, payments,
and reports; and
§§ Advocacy staff who report to the Advocacy
Manager and are responsible for reviewing and
analyzing budgets and reports, conducting site
assistance visits, and serving as the primary liaison
between grantees and the LITC Program Office.

Administr ation
The LITC Program Office administers the grant by:

§§ Processing LITC grant applications and making
awards to successful applicants;
§§ Revising and issuing annually Publication 3319, LITC
Grant Application Package and Guidelines;
§§ Maintaining the LITC Toolkit, a website used to
disseminate program guidance to grantees and
provide resources to clinics assisting low income
and ESL taxpayers;
§§ Maintaining Publication 4134, Low Income Taxpayer
Clinic List, a list of all federally funded LITCs,
and ensuring that the publication is included
in appropriate IRS mailings and referenced in
appropriate IRS publications and notices;
§§ Publishing annually Publication 5066, LITC Program
Report, which reports the activities of the LITCs to
internal and external stakeholders;
§§ Reviewing and analyzing data from reports
submitted by grantees to identify trends and
recognize best practices; and
§§ Submitting grant award information for posting on
USASpending.gov.

Assistance
The LITC Program Office assists grantees and
applicants by:

§§ Providing technical assistance and guidance to
grantees and potential applicants, including pairing
new LITCs with mentors and LITC networks;
§§ Informing the public about the availability of LITCs,
as appropriate and to the extent permitted by
law, including references on the IRS website at
www.irs.gov;

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

Figure
Figure5: 5:LITC
LITCPROGRAM
PROGRAMOFFICE
OFFICESTAFFING
STAFFINGCHART
CHART
Director’s Office

Deputy Director

Senior Analyst

Clinical Advocacy Manager

Analyst

Secretary

Analyst

Grant Operations Manager

Analyst

§§ Sponsoring and organizing the Annual LITC
Grantee Conference that delivers instruction and
continuing education to all grantees and provides
an opportunity for attendees to meet face-to-face
with colleagues from clinics throughout the country
to share ideas and strategies to better assist low
income and ESL taxpayers;

Oversight

§§ Conducting orientation visits to familiarize new
grantees with LITC Program requirements and to
identify potential areas where the clinic may need
to create systems or improve processes;
§§ Fostering the working relationship between
grantees and LTA offices by facilitating annual LTA
site assistance visits;
§§ Issuing special appearance authorizations to
LITCs that permit students and law graduates
working under the supervision of a practitioner to
represent taxpayers before the IRS; and
§§ Coordinating access for LITCs to e-services
products offered by the IRS.

Secretary

Analyst

The LITC Program conducts oversight of grantees by:

§§ Processing Interim and Year-End reports to
assess progress in meeting program goals, identify
emerging issues, and collect, review, and validate
performance data submitted by grantees;
§§ Reviewing budgets and financial reports submitted
by grantees to ensure that federal funds are
properly expended and that matching funds are
properly sourced, spent, and valued;
§§ Conducting operational site assistance visits to
interview clinic personnel, observe facilities, review
procedures and internal controls, corroborate
report information, and evaluate operations;
§§ Coordinating Civil Rights Pre-Award Compliance
reviews for all grant applicants with the IRS Office
of Equity, Diversity and Inclusion; and
§§ Coordinating or conducting other required
compliance reviews, such as for compliance with
federal tax obligations.

OFFICE OF THE TAXPAYER ADVOCATE

List of LITCs
Below is a list of LITCs in each state as of January 2017.
IRS Publication 4134, Low Income Taxpayer Clinic List,
which includes contact information and language
information for each clinic, is updated annually and
is available at www.irs.gov. Contact information
for clinics is subject to change. Up-to-date contact
information is available on the IRS and TAS websites.

For general questions about the LITC Program,
contact the LITC Program Office at 202-317-4700 (not
a toll-free call) or by email at LITCProgramOffice@
irs.gov.

Alabama
Montgomery

San Diego

University of San Diego LITC

San Francisco

Chinese Newcomers Service
Center

San Francisco

Justice and Diversity Center
of the Bar Association of San
Francisco

San Luis Obispo

Cal Poly Low Income Taxpayer
Clinic

Santa Ana

Legal Aid Society of Orange
County LITC

Alaska
Anchorage
Arizona
Phoenix
Tucson
Arkansas
Little Rock
Springdale

California
Fresno

Legal Services Alabama LITC

Alaska Business Development
Center

Community Legal Services LITC
Taxpayer Clinic of Southern
Arizona

UALR Bowen School of Law
LITC
LITC at Legal Aid of Arkansas

Central California Legal Services
LITC

Los Angeles

Bet Tzedek Legal Services Tax
Clinic

Los Angeles

KYCC Low Income Taxpayer
Clinic

Los Angeles

Pepperdine University LITC

Northridge

Bookstein Low Income Taxpayer
Clinic

Orange

Chapman University Tax Law
Clinic

Riverside

Inland Counties Legal Services
LITC

San Diego

Legal Aid Society of San Diego
LITC

Colorado
Denver
Denver
Connecticut
Hamden
Hartford

Delaware
Wilmington

Colorado Legal Services LITC
University of Denver Graduate
Tax Program LITC

Quinnipiac University School of
Law LITC
University of Connecticut Law
School Tax Clinic

Delaware Community
Reinvestment Action Council
LITC

District of Columbia
Washington
The Catholic University LITC
Washington
The Janet R. Spragens Federal
Tax Clinic
Washington
University of the District of
Columbia David A. Clarke School
of Law LITC

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

Florida
Gainesville
Miami

Three Rivers Legal Services LITC
Legal Services of Greater Miami
Community Tax Clinic

Orlando

Community Legal Services of
Mid-Florida LITC

Plant City

Bay Area Legal Services, Inc. LITC

Plantation

Legal Aid Service of Broward &
Collier Counties LITC

St. Petersburg

Gulfcoast Legal Services LITC

Tallahassee

Legal Services of North Florida
LITC

West Palm Beach Legal Aid Society of Palm Beach
County LITC

Georgia
Atlanta
Hinesville

Hawaii
Honolulu
Idaho
Boise
Twin Falls

Illinois
Chicago

The Philip C. Cook Low-Income
Taxpayer Clinic
JCVision and Associates, Inc.
LITC

Kansas
Kansas City
Kentucky
Covington

Kansas Legal Services, Inc. LITC

Center for Great Neighborhoods
LITC

Louisville

LITC at the Legal Aid Society, Inc.

Richmond

AppalRed Legal Aid Low Income
Tax Clinic

Louisiana
New Orleans
Maine
Bangor
Maryland
Baltimore

Southeast Louisiana Legal
Services LITC

Pine Tree Legal Assistance LITC

Maryland Volunteer Lawyers
Service LITC

Baltimore

University of Baltimore School of
Law LITC

Legal Aid Society of Hawaii LITC

Baltimore

University of Maryland Carey
School of Law LITC

University of Idaho College of
Law LITC

Massachusetts
Boston

La Posada Tax Clinic

Center for Economic Progress
Tax Clinic

Chicago

Loyola University Chicago School
of Law LITC

Elgin

Administer Justice

Wheaton

Prairie State Legal Services LITC

Indiana
Bloomington
Indianapolis

Indiana Legal Services LITC

South Bend

Notre Dame Tax Clinic

Valparaiso

Valparaiso University Law Clinic

Iowa
Des Moines

Iowa Legal Aid LITC

Neighborhood Christian Legal
Clinic

Greater Boston Legal Services
LITC

Jamaica Plain

Legal Services Center of Harvard
Law School LITC

Springfield

Springfield Partners LITC

Waltham

Bentley University Low Income
Taxpayer Clinic

Michigan
Ann Arbor
Detroit
East Lansing
Grand Rapids

Minnesota
Minneapolis
Minneapolis

University of Michigan LITC
Accounting Aid Society LITC
Alvin L. Storrs Low Income
Taxpayer Clinic
West Michigan Low Income
Taxpayer Clinic

Mid-Minnesota Legal Aid Tax
Law Project
University of Minnesota Ronald
M. Mankoff Tax Clinic

OFFICE OF THE TAXPAYER ADVOCATE

Mississippi
Oxford
Missouri
Kansas City

Mississippi Taxpayer Assistance
Project

Legal Aid of Western Missouri
LITC

Kansas City

UMKC Kansas City Tax Clinic

St. Louis

Washington University School of
Law LITC

Montana
Helena

Montana Legal Services
Association LITC

Nebraska
Omaha

Legal Aid of Nebraska LITC

Nevada
Las Vegas

Nevada Legal Services LITC

New Hampshire
Concord
NH Pro Bono Low-Income
Taxpayer Project

Buffalo

Erie County Bar Association
Volunteer Lawyers Project LITC

Central Islip

Touro Law Center LITC

Hempstead

Hofstra Law School Federal Tax
Clinic

Jamaica

Queens Legal Services LITC

New York

Fordham Law School Tax
Litigation Clinic

New York

The Legal Aid Society LITC

New York

MFY Legal Services LITC

Syracuse

Syracuse University College of
Law LITC

North Carolina
Charlotte
Western North Carolina LITC
Durham
North Carolina Central
University School of Law LITC
Ohio
Akron

Community Legal Aid Service
LITC

Cincinnati

Legal Aid of Greater Cincinnati
LITC

Cleveland

The Legal Aid Society of
Cleveland LITC

South Jersey Legal Services LITC

Columbus

Legal Services of New Jersey Tax
Legal Assistance Project

The LITC of the Legal Aid Society
of Columbus LITC

Columbus

Jersey City

Northeast New Jersey Legal
Services LITC

Southeastern Ohio Legal
Services LITC

Toledo

Legal Aid of Western Ohio LITC

Newark

Rutgers Federal Tax Law Clinic

New Jersey
Camden
Edison

New Mexico
Albuquerque
Albuquerque

New York
Albany

New Mexico Legal Aid Taxpayer
Clinic
University of New Mexico School
of Law LITC

Legal Aid Society of
Northeastern New York LITC

Bronx

Legal Services NYC-Bronx LITC

Brooklyn

Brooklyn Legal Services Corp A
LITC

Brooklyn

Brooklyn Low-Income Taxpayer
Clinic

Oklahoma
Oklahoma City
Tulsa

Oregon
Gresham

Oklahoma Indian Legal Services
LITC
Legal Aid Services of Oklahoma
LITC

El Programa Hispano Catolico
LITC

Portland

Legal Aid Services of Oregon
LITC

Portland

Lewis & Clark Low Income
Taxpayer Clinic

LOW INCOME TAXPAYER CLINICS PROGRAM REPORT ¡ February 2018

Pennsylvania
Harrisburg

The LITC of MidPenn Legal
Services

Philadelphia

PLA’s Pennsylvania Farmworker
Project LITC

Pittsburgh

University of Pittsburgh School of
Law Taxpayer Clinic

Villanova

Villanova Federal Tax Clinic

Washington

Southwestern Pennsylvania Legal
Services LITC

Rhode Island
Providence

Rhode Island Legal Services LITC

Utah
Provo
Salt Lake City
Salt Lake City

Vermont
Burlington
Virginia
Fairfax

Centro Hispano LITC
University of Utah College of
Law LITC
Westminster Low Income
Taxpayer Clinic

Vermont Low Income Taxpayer
Clinic

Legal Services of Northern
Virginia LITC

South Carolina
Greenville
South Carolina Legal Services
LITC

Lexington

Washington and Lee University
School of Law Tax Clinic

Richmond

The Community Tax Law Project

South Dakota
Vermillion

Washington
Seattle

Tennessee
Memphis
Oak Ridge

Texas
Fort Worth

University of South Dakota LITC

Memphis Area Legal Services
LITC

Spokane

Tennessee Taxpayer Project

West Virginia
Charleston

Legal Aid of Northwest Texas
LITC

Wisconsin
Milwaukee
Milwaukee

Fort Worth

Texas A&M University School of
Law LITC

Houston

Houston Volunteer Lawyers LITC

Houston

Lone Star Legal Aid LITC

Houston

South Texas College of Law

Lubbock

Texas Tech University School of
Law LITC

San Antonio

Texas Taxpayer Assistance
Project

Wausau

Wyoming
Cheyenne

University of Washington Federal
Tax Clinic
Gonzaga University School of
Law Federal Tax Clinic

Legal Aid of West Virginia LITC

Legal Action of Wisconsin LITC
LITC of The Legal Aid Society of
Milwaukee, Inc.
Wisconsin Judicare Northwoods
Tax Project

Wyoming Low Income Taxpayer
Clinic

www.TaxpayerAdvocate.irs.gov/LITC

Publication 5066 (Rev. 02-2018) Catalog Number 61675T Department of the Treasury Internal Revenue Service www.irs.gov

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History When                    : 2018:01:26 16:07:20-05:00
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Title                           : Publication 5066 (Rev. 2-2018)
Description                     : Low Income Taxpayer Clinic Program Report
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Publication 5066 (Rev. 2 2018) P5066

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