Success

Center for Taxpayer Rights

A Project of the Center for Taxpayer Rights

The LITC Support Center’s mission is to increase awareness of and access to taxpayer rights by strengthening and supporting tax clinics that provide pro bono representation to low-income and other underrepresented taxpayers.

The Support Center provides technical support and training for clinicians and clinic volunteers; connects volunteers with clinics through LITC Connect; and advocates for systemic change through workshops, high-impact litigation, amicus briefs, research, and other projects.

The LITC Support Center is a project of the Center for Taxpayer Rights, a 501(c)(3) nonprofit corporation dedicated to advancing taxpayer rights in the US and internationally.

What are LITCs?

Low Income Taxpayer Clinics, or LITCs, are organizations that provide pro bono (free) representation to low income taxpayers who have tax disputes with federal, state, or local tax agencies.  The disputes can involve audits, administrative appeals, collection, account adjustments, or litigation.  LITCs also provide outreach and education for low income taxpayers and taxpayers who speak English as a Second Language (ESL) about taxpayer rights and responsibilities.  LITCs began in the United States in the 1970s as part of clinical education programs in law, accounting, and business schools.  In 1992 the first freestanding LITC was founded.  LITCs expanded significantly in the late 1990s with the enactment Internal Revenue Code section 7526 under the IRS Restructuring and Reform Act of 1998, which created a federally funded matching grant program.  In addition to the U.S., there are several LITCs in Australia, Ireland, and the United Kingdom.

Without LITCs, taxpayers who cannot afford representation in tax disputes with the tax agency are likely to get the wrong result, simply because they do not understand the tax law, or they do not understand what they need to provide the agency to support their case, or they simply give up because they are afraid or intimidated by the tax agency.

 

Low income and other vulnerable taxpayer populations may not know they have the general right to challenge the tax agency and be heard, or that they have specific protections under the law.  LITCs ensure that low income taxpayers are afforded the same rights and protections — due process — as taxpayers who can pay for counsel.

How does the LITC Support Center help LITCs?

By operating LITC Connect, an online “dating app” for volunteers and LITCs, we enable LITCs to request pro bono support, identifying the specific issue and expertise needed, and we then connect the LITC to a qualified and available attorney or other tax professional.  Pro bono assistance includes not only direct representation but also the provision of technical advice and mentoring of LITC attorneys.  

By developing and offering training in relevant tax issues to volunteers and LITCs, and developing resources for educating taxpayers about their rights and responsibilities, we ensure the protection of taxpayer rights. 

 

By hosting weekly Litigation Strategy calls, we help LITCs identify issues impacting low income and other vulnerable populations and help coordinate litigation on those issues.

By submitting amicus briefs where the issue before the court has a negative impact on low income taxpayers, or by submitting congressional testimony or comments on proposed regulations or IRS notices or FAQs, or by preparing Reimagining Tax Administration Briefs assessing the effect of IRS procedures on low income populations and making recommendations to mitigate those effects, we capture the front-line experience of the LITCs and bring it to the national policy stage.

 

By submitting FOIA requests for unpublished data or internal documents pertaining to procedures and practices impacting low income taxpayers, we are creating a library of documents and data resulting in greater transparency as to how IRS procedures impact low income taxpayers.

Recent Reports & Workshops

Reimagining Tax Administration: Social Programs through the Tax Code

The Center for Taxpayer Rights has conducted a series of workshops through the fall of 2021 exploring the challenges faced by taxpayer and IRS alike when the tax system is used to deliver social benefits to low income and other under-resourced taxpayers.

Become a volunteer/ Join LITC Connect

Interested in volunteering to assist LITCs or representing low income taxpayers but you don’t know where to start or need training on specific issues?  LITC Connect connects attorneys, CPAs, and Enrolled Agents with LITCs who need volunteers.  

As a member of LITC Connect, volunteers gain access to the Center’s training video library and receive advance notifications of workshops and training opportunities.  The Center also maintains professional liability coverage for its volunteers.

And remember, your volunteer time can count as an in-kind contribution, which may bring in dollar-for-dollar matching funding to an under-resourced LITC under the IRS LITC Grant Program.


Join as a clinic/ Join LITC Connect

LITC Connect helps new and existing clinics obtain volunteers for needs as diverse as technical advice, pro bono representation, or training.  Through LITC Connect, clinics can also access the Center’s training video library and other resources dedicated to representation of low income taxpayers and education about their rights as taxpayers. 

Operating like a “dating app” for volunteers and LITCs, LITC Connect lets volunteers create a profile and describe their interests in volunteering as well as their training needs.  LITC Connect then matches the volunteers to LITCs that need assistance.


Join LITC Connect

Create a Volunteer or Clinic Profile Now!

Statistics from LITC

Through the volunteers and LITCs that participate in LITC Connect, we have a real impact on the lives and economic welfare of low income taxpayers.

Number of Volunteers
31
Number of Taxpayer Clinics
37
Number of Taxpayers Served
0
Number of Hours Served
0
Number of Tax Liabilities Reduced
0

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