Low Income Taxpayer Clinic

The Low Income Taxpayer Clinic (LITC) grant program is a discretionary grant program that provides funding to organizations that represent low-income taxpayers in controversies with the Internal Revenue Service (IRS) and educate individuals who speak English as a second language (ESL) about their rights and responsibilities as taxpayers. The program aims to provide representation, education, and advocacy for low-income and ESL taxpayers. To be eligible, applicants must meet certain requirements, including providing matching funds on a dollar-for-dollar basis for all LITC grant awards. The grant awards may cover periods of up to three years’ duration, and funding is provided for one-year periods, subject to the availability of annually appropriated funds. Key aspects of the program include: • Representation of low-income taxpayers in controversies with the IRS • Education and advocacy for low-income and ESL taxpayers • Requirements for eligibility, including matching funds and cost sharing • Grant awards may cover periods of up to three years • Funding is provided for one-year periods, subject to the availability of annually appropriated funds