IR-2020-43, February 26, 2020
WASHINGTON — The Internal Revenue Service’s Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report (PDF). The report describes how LITCs provide representation, education, and advocacy for taxpayers who are low income or speak English as a second language (ESL).
The LITC Program is a federal grant program administered by the Taxpayer Advocate Service, led by the Acting National Taxpayer Advocate, Bridget Roberts. LITCs represent individuals whose incomes are below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. They can represent taxpayers in court as well as within the IRS. They also can provide information about taxpayer rights and responsibilities in different languages for ESL taxpayers. LITCs provide services for free or a small fee. They receive IRS grants but work independently to assist and advocate for taxpayers.
During 2018, LITCs represented 19,513 taxpayers dealing with an IRS tax controversy. They helped taxpayers secure more than $4.7 million in tax refunds and reduced taxpayers’ liabilities by nearly $124 million. They also brought more than 4,200 taxpayers back into payment compliance.
Through outreach and education activities, LITCs strived to ensure individuals understood their rights as U.S. taxpayers by conducting more than 1,700 educational activities that were attended by over 16,600 persons. More than 1,800 volunteers contributed to the success of LITCs by contributing nearly 57,000 hours of their time. More than two-thirds of the volunteers were attorneys, certified public accountants, or enrolled agents.
LITCs used a variety of approaches to successfully advocate for taxpayers. These included utilizing collection alternatives to resolve issues administratively within the IRS litigating cases in the United States Tax Court and other federal courts, and elevating systemic issues through the Taxpayer Advocate Service’s Systemic Advocacy Management System. Below is just one example of how an LITC assisted taxpayers in need:
The taxpayers were a senior couple with no children. The husband had served in the military and was disabled during combat operations. He had a construction business, and together he and his wife invested large amounts of time and money into renovating their home into a bed and breakfast. After years of financial setbacks, the couple lost their home and long-time business, and incurred a large outstanding federal tax debt. The taxpayers filed for bankruptcy protection.
At that time, they were living on a fixed income of Social Security and a small Veterans Administration pension in a subsidized senior apartment that they were told they could not live in if they had more than $10,000 in tax debt. The couple came to an LITC after they began receiving certified mail notices from the IRS about the federal tax debt. The LITC called the IRS to request a 60-day hold on collection while the taxpayers gathered documents for an Offer-In-Compromise (OIC). The couple then received a notice of intent to levy their Social Security benefits, and the LITC requested a Collection Due Process hearing, where it helped the couple settle its entire federal tax debt with an OIC for $1. The taxpayers returned a customer satisfaction survey to the LITC and acknowledged the work of the staff attorney by saying, “Wonderful you have such a smart, kind, and caring man on your staff. Thank you so much for everything.”
The full report (PDF) contains extensive details about the LI TC Program and more extraordinary stories about the representation that LITCs provide. It also details the results that LITCs achieved on behalf of their clients.
2020 Grant Recipient List
Through the LITC Program, the IRS awards matching grants of up to $100,000 per year to qualifying organizations. The Internal Revenue Service today announced $11.6 million in matching grants to 131 recipients across the country for development, expansion or continuation of LITCs for the 2020 grant year. IRS Publication 4134, Low Income Taxpayer Clinic List (PDF), provides information about LITCs by geographic area, including contact information and details about the languages, in addition to English, in which each LITC offers services. Publication 4134 is available at IRS.gov. https://www.irs.gov/newsroom/low-income-taxpayer-clinics-represented-19513-taxpayers-dealing-with-an-irs-tax-controversy-see-the-latest-program-report-and-the-2020-litc-grant-recipient-list
The grant year began on Jan. 1 and ends on Dec. 31. The following is a list of the 131 organizations awarded a grant for the 2020 grant year:
2020 Low Income Taxpayer Clinics
| Name of Organization | City | State | Award Amount |
| Alaska Business Development Center LITC | Anchorage | AK | $76,000 |
| Legal Services Alabama LITC | Montgomery | AL | $100,000 |
| UA Little Rock Bowen School of Law LITC | Little Rock | AR | $100,000 |
| Legal Aid of Arkansas LITC | Springdale | AR | $64,000 |
| Community Legal Services LITC | Phoenix | AZ | $95,000 |
| Southern Arizona Tax Clinic | Tucson | AZ | $85,919 |
| Bet Tzedek Legal Services Tax Clinic | Los Angeles | CA | $100,000 |
| KYCC Low Income Taxpayer Clinic | Los Angeles | CA | $100,000 |
| Pepperdine LITC | Los Angeles | CA | $85,000 |
| Bookstein Low Income Tax Clinic | Los Angeles | CA | $95,000 |
| Chapman University Tax Law Clinic | Orange | CA | $100,000 |
| Inland Counties Legal Services LITC | Riverside | CA | $90,000 |
| Legal Aid Society of San Diego LITC | San Diego | CA | $100,000 |
| University of San Diego LITC | San Diego | CA | $100,000 |
| Chinese Newcomers Service Center | San Francisco | CA | $97,966 |
| Justice and Diversity Center of the Bar Association of San Francisco | San Francisco | CA | $100,000 |
| UC Hastings Low-Income Taxpayer Clinic | San Francisco | CA | $90,000 |
| Cal Poly Low Income Taxpayer Clinic | San Luis Obispo | CA | $100,000 |
| Community Legal Aid So Cal LITC | Santa Ana | CA | $60,000 |
| Colorado Legal Services LITC | Denver | CO | $57,955 |
| Denver Asset Building Coalition LITC | Denver | CO | $50,000 |
| University of Denver LITC | Denver | CO | $100,000 |
| Quinnipiac University School of Law LITC | Hamden | CT | $100,000 |
| UConn Law School Tax Clinic | Hartford | CT | $95,000 |
| The Catholic University of America LITC | Washington | DC | $100,000 |
| The Janet R. Spragens Federal Tax Clinic | Washington | DC | $100,000 |
| Delaware Community Reinvestment Action Council LITC | Wilmington | DE | $100,000 |
| Florida Rural Legal Services Low Income Taxpayer Clinic | Ft. Meyers | FL | $85,000 |
| Three Rivers Legal Services, Inc. | Gainesville | FL | $65,000 |
| Legal Services of Greater Miami Community Tax Clinic | Miami | FL | $100,000 |
| Bay Area Legal Services, Inc. LITC | Plant City | FL | $90,000 |
| Legal Aid Services of Broward and Collier Counties | Plantation | FL | $100,000 |
| Gulfcoast Legal Services LITC | St. Petersburg | FL | $100,000 |
| Legal Services of North Florida | Tallahassee | FL | $100,000 |
| Legal Aid Society of Palm Beach County LITC | West Palm Beach | FL | $90,000 |
| The Philip C. Cook Low-Income Taxpayer Clinic | Atlanta | GA | $100,000 |
| JCvision and Associates, Inc. | Hinesville | GA | $75,800 |
| North Georgia Low Income Taxpayer Clinic | Lawrenceville | GA | $65,000 |
| Iowa Legal Aid LITC | Des Moines | IA | $100,000 |
| University of Idaho College of Law LITC | Boise | ID | $99,000 |
| La Posada Tax Clinic | Twin Falls | ID | $100,000 |
| Ladder Up Tax Clinic | Chicago | IL | $100,000 |
| Loyola Federal Income Tax Clinic | Chicago | IL | $100,000 |
| Administer Justice | Elgin | IL | $100,000 |
| Prairie State Legal Services LITC | Wheaton | IL | $100,000 |
| Indiana Legal Services LITC | Bloomington | IN | $100,000 |
| Neighborhood Christian Legal Clinic | Indianapolis | IN | $100,000 |
| Notre Dame Tax Clinic | South Bend | IN | $95,000 |
| Kansas Legal Services, Inc. LITC | Kansas City | KS | $49,000 |
| The Center for Great Neighborhoods LITC | Covington | KY | $100,000 |
| Legal Aid Society Low Income Taxpayer Clinic | Louisville | KY | $62,800 |
| AppalRed Low Income Taxpayer Clinic | Richmond | KY | $90,000 |
| Southeast Louisiana Legal Services LITC | New Orleans | LA | $100,000 |
| Greater Boston Legal Services | Boston | MA | $95,000 |
| Legal Services Center of Harvard Law School LITC | Jamaica Plain | MA | $100,000 |
| Springfield Partners for Community Action LITC | Springfield | MA | $50,000 |
| Maryland Volunteer Lawyers Service LITC | Baltimore | MD | $100,000 |
| University of Baltimore LITC | Baltimore | MD | $100,000 |
| University of Maryland Carey School of Law LITC | Baltimore | MD | $74,000 |
| Pine Tree Legal Assistance, Inc. LITC | Bangor | ME | $100,000 |
| University of Michigan LITC | Ann Arbor | MI | $95,000 |
| Accounting Aid Society | Detroit | MI | $100,000 |
| Alvin L. Storrs Low Income Taxpayer Clinic | East Lansing | MI | $100,000 |
| West Michigan Low Income Taxpayer Clinic | Grand Rapids | MI | $84,000 |
| Mid-Minnesota Legal Aid Tax Law Project | Minneapolis | MN | $88,000 |
| University of Minnesota LITC | Minneapolis | MN | $100,000 |
| Kansas City Tax Clinic | Kansas City | MO | $76,000 |
| Legal Aid of Western Missouri LITC | Kansas City | MO | $100,000 |
| Washington University School of Law LITC | St. Louis | MO | $96,000 |
| Mississippi Taxpayer Assistance Project | Oxford | MS | $81,500 |
| Montana Legal Services Association LITC | Helena | MT | $26,000 |
| North Carolina Low Income Taxpayer Clinic | Charlotte | NC | $100,000 |
| NC Central University School of Law LITC | Durham | NC | $100,000 |
| Legal Aid of Nebraska LITC | Lincoln | NE | $50,625 |
| NH Pro Bono Low-Income Taxpayer Project | Concord | NH | $85,000 |
| South Jersey Legal Services, Inc. LITC | Camden | NJ | $70,000 |
| Legal Services of New Jersey Tax Legal Assistance Project | Edison | NJ | $100,000 |
| Northeast New Jersey Legal Services LITC | Jersey City | NJ | $100,000 |
| Rutgers Federal Tax Clinic | Newark | NJ | $95,000 |
| NMLA Low Income Taxpayer Clinic | Albuquerque | NM | $100,000 |
| Four Corners Low Income Taxpayer Clinic | Farmington | NM | $94,000 |
| Legal Aid Society of Northeastern New York LITC | Albany | NY | $90,000 |
| Bronx Legal Services | Bronx | NY | $80,000 |
| Brooklyn Legal Services Corporation A LITC | Brooklyn | NY | $95,000 |
| Brooklyn Low-Income Taxpayer Clinic | Brooklyn | NY | $100,000 |
| Erie County Bar Association Volunteer Lawyers Project LITC | Buffalo | NY | $90,000 |
| Hofstra Low Income Taxpayer Clinic | Hempstead | NY | $21,000 |
| Queens Legal Services LITC | Jamaica | NY | $90,000 |
| Fordham Law School | New York | NY | $95,000 |
| Mobilization for Justice | New York | NY | $80,000 |
| The Legal Aid Society LITC | New York | NY | $100,000 |
| Migration Resources Center LITC | Staten Island | NY | $50,000 |
| Syracuse University College of Law LITC | Syracuse | NY | $100,000 |
| Community Legal Aid Services LITC | Akron | OH | $80,000 |
| Legal Aid of Greater Cincinnati LITC | CINCINNATI | OH | $85,000 |
| The Legal Aid Society of Cleveland LITC | Cleveland | OH | $95,000 |
| Southeastern Ohio Legal Services for the public | Columbus | OH | $90,000 |
| The Legal Aid Society of Columbus LITC | Columbus | OH | $100,000 |
| Legal Aid of Western Ohio LITC | Toledo | OH | $65,000 |
| Toledo Tax Controversy Clinic LITC | Toledo | OH | $41,351 |
| Legal Aid Services of Oklahoma LITC | Oklahoma City | OK | $63,000 |
| El Programa Hispano Catolico’s LITC | Gresham | OR | $90,000 |
| Legal Aid Services of Oregon LITC | Portland | OR | $90,000 |
| Lewis & Clark Low Income Taxpayer Clinic | Portland | OR | $100,000 |
| Philadelphia Legal Assistance LITC | Philadelphia | PA | $100,000 |
| University of Pittsburgh School of Law LITC | Pittsburgh | PA | $85,000 |
| Villanova Federal Tax Clinic | Villanova | PA | $100,000 |
| Southwestern Pennsylvania Legal Services LITC | Washington | PA | $60,000 |
| MidPenn Legal Services Low Income Taxpayer Clinic | York | PA | $70,000 |
| Rhode Island Legal Services LITC | Providence | RI | $100,000 |
| South Carolina Legal Services LITC | Greenville | SC | $95,000 |
| University of South Dakota School of Law Federal tax Clinic | Vermillion | SD | $90,000 |
| Memphis Area Legal Services | Memphis | TN | $100,000 |
| Tennessee Taxpayer Project | Oak Ridge | TN | $100,000 |
| Legal Aid of Northwest Texas LITC | Fort Worth | TX | $100,000 |
| Texas A&M University School of Law Tax Clinic | Fort Worth | TX | $85,000 |
| Houston Volunteer Lawyers LITC | Houston | TX | $85,000 |
| Lone Star Legal Aid | Houston | TX | $100,000 |
| South Texas College of Law LITC | Houston | TX | $99,957 |
| Texas Tech School of Law LITC | Lubbock | TX | $100,000 |
| Texas Taxpayer Assistance Project | San Antonio | TX | $100,000 |
| Centro Hispano LITC | Provo | UT | $100,000 |
| Legal Services of Northern Virginia LITC | Fairfax | VA | $100,000 |
| Washington and Lee University School of Law Tax Clinic | Lexington | VA | $80,000 |
| The Community Tax Law Project | Richmond | VA | $100,000 |
| Vermont Low Income Taxpayer Clinic | Burlington | VT | $75,000 |
| University of Washington Federal Tax Clinic | Seattle | WA | $100,000 |
| Gonzaga University Federal Tax Clinic | Spokane | WA | $95,000 |
| Legal Action of Wisconsin LITC | Milwaukee | WI | $100,000 |
| The Legal Aid Society of Milwaukee, Inc. | Milwaukee | WI | $75,361 |
| Northwoods Tax Project | Wausau | WI | $84,000 |
