2025 Low Income Taxpayer Clinic

LITCs ensure the fairness and integrity of the tax system for taxpayers who are lowincome or speak English as a Second Language (ESL) by: • Providing pro bono representation on their behalf in tax disputes with the IRS; • Educating them about their rights and responsibilities as taxpayers; and • Identifying and advocating for issues that impact these taxpayers. LITCs must: • Provide dollar-for-dollar matching funds; and • Offer LITC services for free or for no more than a nominal fee.