ICLS's Low-Income Taxpayer Clinic ("LITC") assists taxpayers by advising and representing taxpayers facing IRS and CA State tax issues.
The purpose of the LITC is to protect taxpayers’ rights by providing access to representation for low-income taxpayers so that achieving the correct outcome is not dependent on their ability to pay for representation.
What does the LITC do?
LITC provides consultation and representation to individual taxpayers for, but not limited to:
• Negotiations and Tax;
• Debt Settlement;
• Earned Income Tax;
• Credit Appeals;
• Fraudulent Tax Preparation;
• Identify Theft;
• Liens and Levies;
• Innocent Spouse Relief;
• Collection Matter.
Our three areas of focus:
Provide pro bono representation on their behalf in tax disputes with the IRS;
Educate taxpayers about their rights and responsibilities as taxpayers; and
- Identify and advocate for issues that impact low-income taxpayers.
In addition to representing taxpayers before the IRS and in U.S. Tax Court, the Tax and Bankruptcy Practice Group also carries out a number of educational presentations each year. In terms of advocacy, we track certain issues and if we see common themes, we notify the Taxpayer Advocate Service of the problem.
In general, the LITC's services are limited to IRS tax controversies, although we assist clients facing state tax issues as well.
ICLS is not a tax return preparation service. If you need tax returns prepared, please visit https://www.irs.gov/individuals/find-a-location-for-free-tax-prep to find a VITA location near you.