Are LITCs part of the IRS?

No. LITCs are independent organizations — typically law schools, accounting programs, or legal aid nonprofits — that receive partial funding through IRS grants under IRC Section 7526. The clinics, their staff, and their volunteers operate completely independently of the IRS. For every dollar of IRS grant funding received, an LITC must provide a matching dollar in its own funds. Services are offered for free or a nominal fee.

What income level qualifies for LITC services?

To qualify for LITC representation services, your income must generally be at or below 250% of the federal poverty level. For the 2026 calendar year, the IRS has published specific income ceilings based on household size. Additionally, the amount in dispute with the IRS is typically $50,000 or less. Each clinic determines eligibility individually — check with your local LITC for the specific thresholds that apply.

Can an LITC help with an Offer in Compromise?

Yes. LITCs provide full IRS representation including Offer in Compromise applications, installment agreement negotiations, audit representation, appeals, and Tax Court litigation. In 2024, LITCs represented over 21,000 taxpayers and helped secure over $10 million in refunds while reducing or correcting over $53 million in tax liabilities. The range of services depends on the individual clinic's capacity.

What is a Low Income Taxpayer Clinic (LITC)?