The protection of taxpayer rights, including due process of law, is central to promoting effective tax administration for all taxpayers and for reducing administrative burden in tax-based initiatives targeted to or impacting low income taxpayers. The LITC Support Center undertakes projects and programs that explore how to achieve these goals.
We organize workshops on important issues affecting low income taxpayers at the federal, state, and local levels. We want to encourage dialogue about how to improve tax administration particularly in regard to programs benefiting taxpayer populations that are literacy challenged – financial, digital, or functional – or that do not have access to representation.
We publish essays, reports, and briefs and link to others’ work in the field of procedural due process, administration of social benefits through the tax code, and access to justice. We are particularly interested in the impact of digitalization of tax administration on low income and other underrepresented populations.
We work to create greater transparency in tax administration by submitting Freedom of Information Act requests to the Internal Revenue Service in order to identify areas for improvement to tax administration and where procedures may disproportionately and negatively affect the rights of low income taxpayers.
LITC Connection is the Support Center’s newsletter, which is a resource for those involved in the LITC community, providing timely updates about videos, training, events, and news.