If you are a low income taxpayer who needs assistance in resolving tax disputes with the Internal Revenue Service (IRS) and you cannot afford representation, or if you speak English as a second language and need help understanding your taxpayer rights and responsibilities, you may qualify for help from a Low Income Taxpayer Clinic (LITC) that provides free or nominal cost assistance.

Low Income Taxpayer Clinics represent low income taxpayers before the IRS and assist taxpayers in audits, appeals and collection disputes. LITCs can also help taxpayers respond to IRS notices and correct account problems.

Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the federal government. These clinics are operated by nonprofit organizations or academic institutions.

This is not a recommendation by the IRS that you retain a Low Income Taxpayer Clinic or other similar organization to represent you before the IRS.

Each clinic independently decides if you meet the income eligibility guidelines and other criteria before it agrees to represent you. See the "Low Income Taxpayer Clinic Income Eligibility Guidelines".

The federally-funded clinics for the state selected are listed below.