Consider Establishing a New Low Income Taxpayer Clinic

As Director of the LITC Program at the IRS, I would like to invite readers to consider whether you or an organization you are affiliated with might be interested in applying for a 2022 Low Income Taxpayer Clinic (LITC) grant. Applications will be accepted between May 3, 2021 and June 18, 2021 for matching grants of up to $100,000 per year to develop, expand, or maintain an LITC. The full announcement can be viewed here. In 2021 the IRS received additional funding from Congress to expand the LITC Program and to establish clinics in underserved areas.

The LITC Program is committed to achieving maximum access to representation for low-income taxpayers. We strive to have sufficient clinic coverage in each state, plus the District of Columbia and Puerto Rico. At present, Nevada, North Dakota, West Virginia, Wyoming, and Puerto Rico do not have an LITC. Additionally, parts of Arizona, Florida, Idaho, and Pennsylvania have gaps in coverage.

The LITC Program protects taxpayer rights by providing access to representation for low-income taxpayers so that achieving a correct outcome in an IRS dispute is not dependent on the taxpayer’s ability to pay for representation. Because many low-income taxpayers speak English as a second language, or do not speak English at all, LITCs also provide access to services in other languages. This allows taxpayers to obtain needed representation and education. It also helps them to understand and exercise their rights under the tax laws. The LITC Program Office and all LITCs who receive grants are committed to ensuring that taxpayers receive equal protection under our laws, including freedom from discrimination as reflected in Executive Order 13988.

In a recent report, the Treasury Inspector General for Tax Administration highlighted the work of LITCs and the assistance they provide in helping ensure individuals who may be eligible to receive their economic impact payments during the pandemic. That access ultimately provides more assurance that taxpayers will obtain fair results within the tax system and that the tax administration will be more responsive to all taxpayer needs, regardless of income level. To learn more about the LITC Program, visit the program website at https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/.

An overview of the LITC Program and the incredible work of the LITCs can be found in Publication 5066 or you can watch a video that discusses the program and its work. Another video also provides a quick introduction to the program requirements. The complete program requirements and application guidelines are available in Publication 3319. I hope you will consider joining us today! ■