Federal housing law
0126 Publ 4134 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4134.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Low Income Taxpayer Clinic List¶
FREE OR LOW-COST ASSISTANCE FOR LOW-INCOME TAXPAYERS WITH A TAX PROBLEM
If you are a low-income taxpayer who needs help in resolving a tax dispute with the Internal Revenue Service (IRS) and cannot afford representation, you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic (LITC).
What Tax Assistance Can LITCs Provide?
- LITCs represent individuals who need help to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. LITCs can represent taxpayers in federal courts, as well as before the IRS. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language (ESL). LITCs receive grants from the IRS but are independent organizations. Before selecting a tax professional, taxpayers should ask questions to ensure that the professional they select to help them has the expertise needed to resolve their tax problem.
Who is Eligible to Receive Assistance?
- Generally, taxpayers whose incomes do not exceed 250% of the federal poverty guidelines may qualify for assistance. Contact the LITC nearest you to find out if you meet income and other eligibility requirements.
Where is the Nearest LITC?
- This publication includes contact information for LITCs and is available online at: www.irs.gov or by calling the IRS at: 1-800-829-3676. For the most current information, please see the “Find your local clinic” search tool at the bottom of the LITC page at: www.taxpayeradvocate.irs.gov/litc. Please note the location listed is the main office and many clinics have additional office locations. Please call the clinic if you would like to find out about additional locations.
What is the Taxpayer Education Program?
- The Taxpayer Education Program funds clinics to educate individuals for whom English is a second language about their taxpayer rights and responsibilities. Each clinic participating (identified below as "Taxpayer Education Clinic") is funded solely to provide ESL education but may also offer some limited tax consultation services to individual taxpayers.
2026 LITCs and Contact Information
| State | City | Clinic Name | Public Phone Number |
Languages Served in Addition to English |
|---|---|---|---|---|
| AK | Anchorage | Alaska Business Development Center LITC | 800-478-3474 907-562-0335 |
All languages through interpreter services |
| AL | Montgomery |
Legal Services Alabama LITC | 866-456-4995 334-262-8398 |
Spanish, Cantonese, and other languages through interpreter services |
| AR | Little Rock | UA Little Rock Bowen School of Law LITC | 501-916-5492 | Spanish |
| AR | Springdale | Legal Aid of Arkansas LITC | 870-732-6373 800-967-9224 |
Spanish and Marshallese |
| AZ | Flagstaff | DNA People’s Legal Services LITC | 833-362-1102 | Spanish, Navajo, and other languages through interpreter services |
| AZ | Phoenix | Community Legal Services LITC | 800-852-9075 602-258-3434 |
Spanish and other languages through interpreter services |
| AZ | Tucson | Southern Arizona Tax Clinic | 520-416-4763 | Spanish, Arabic, Farsi, French, German, Hindi, Kinyarwanda, Russian, Somali, Swahili, Urdu, and American Sign Language |
| CA | Chino | Good Hands Foundation | 909-334-4794 | Spanish, Chinese, Korean, and Vietnamese |
| CA | Los Angeles | Bet Tzedek Legal Services Tax Clinic | 323-939-0506 | All languages through interpreter services |
| CA | Los Angeles | Chinatown Service Center Taxpayer Education Clinic |
213-808-1795 | Cantonese, Chinese, and Mandarin |
| CA | Los Angeles | Haven Services Taxpayer Education Clinic |
213-375-4663 | Spanish |
| CA | Los Angeles | KYCC Low Income Taxpayer Clinic | 213-365-7400 | Spanish and Korean |
| CA | Los Angeles | Pepperdine LITC | 213-673-4831 | Spanish |
| CA | Merced | United Way of Merced County Taxpayer Education Clinic |
209-384-1329 | Spanish |
| Northridge | Bookstein Low Income Taxpayer Clinic | 818-677-3600 | Spanish | |
|---|---|---|---|---|
| Northridge | The Taxpayers Help Center Low Income Taxpayer Clinic | 818-366-0111 | Spanish and Urdu | |
| Orange | Chapman University Tax Law Clinic | 714-628-2535 | Spanish and Vietnamese | |
| Riverside | Inland Counties Legal Services LITC | 888-245-4257 951-368-2565 |
Spanish and other languages through interpreter services |
|
| San Diego | Legal Aid Society of San Diego LITC | 877-534-2524 | American Sign Language and other languages through interpreter services |
|
| San Diego | University of San Diego LITC | 619-260-7470 | Spanish and other languages through interpreter services |
|
| San Francisco | Chinese Newcomers Service Center | 415-421-2111 | Chinese, Cantonese, Mandarin, Vietnamese, and Toisanese |
|
| San Francisco | Justice and Diversity Center of the Bar Association of San Francisco |
415-982-1600 | Spanish, Arabic, Chinese, Hindi, Japanese, Russian, Vietnamese, and American Sign Language |
|
| San Francisco | UC Law SF LITC | 415-703-8287 | Spanish | |
| San Gabriel | Herald Community Center | 626-286-2600 | Mandarin, Chinese, Toisanese, and Cantonese |
|
| San Luis Obispo |
Cal Poly Low Income Taxpayer Clinic | 877-318-6772 805-756-2951 |
Spanish and other languages through interpreter services |
|
| Santa Ana | Public Law Center Low Income Taxpayer Clinic | 714-541-1010 | American Sign Language and other languages through interpreter services |
|
CO |
Denver | Colorado Legal Services LITC | 303-837-1313 | Spanish and other languages through interpreter services |
CO |
Denver | Denver Asset Building Coalition LITC | 303-388-7030 | Spanish, Arabic, Farsi, French, German, Persian, American Sign Language, and other languages through interpreter services |
CO |
Denver | University of Denver LITC | 303-871-6331 | Spanish and Arabic |
| CT |
North Haven | Quinnipiac University School of Law LITC | 203-582-3238 | Spanish, Polish, and other languages through interpreter services |
| CT |
Hartford | UConn Law School Tax Clinic | 860-570-5165 | Spanish, Chinese, and French |
| DC |
Washington | American University Washington College of Law, Janet R. Spragens Tax Clinic |
202-274-4144 | All languages through interpreter services |
| DC |
Washington | Center for Taxpayer Rights LITC LITC will accept cases nationwide |
800-771-8369 202-630-1690 |
Spanish |
| DE | Georgetown | DCRAC LITC | 877-825-0750 302-690-5000 |
Spanish and Hindi |
| FL | Gainesville | University of Florida Levin College of Law LITC | 352-273-0810 | Spanish |
| FL | Miami | Federal Tax Defense Foundation | 877-829-6742 | Spanish |
| FL | Miami | Legal Services of Greater Miami Community Tax Clinic | 866-686-2760 305-576-0080 |
Spanish and Haitian-Creole |
| FL | Orlando | UMEUS Taxpayer Education Clinic |
855-829-2559 312-612-0082 |
Spanish and Portuguese |
| FL | Plant City | Bay Area Legal Services Inc. LITC | 800-625-2257 813-752-1335 |
American Sign Language and other languages through interpreter services |
| FL | Plantation | Legal Aid Services of Broward and Collier Counties | 954-736-2477 |
All languages through interpreter services |
| FL | St. Petersburg | Gulfcoast Legal Services LITC | 727-821-0726 | Spanish, French, Vietnamese, American Sign Language, and other languages through interpreter services |
| FL | Tallahassee | Legal Services of North Florida | 850-385-9007 | American Sign Language and other languages through interpreter services |
| FL | West Palm Beach |
Legal Aid Society of Palm Beach County LITC | 800-403-9353 561-655-8944 |
Spanish and Haitian-Creole |
| GA |
Athens | University of Georgia Research Foundation | 706-542-3000 | Spanish and Hindi |
| GA |
Atlanta | Operation HOPE ESL Education Program Taxpayer Education Clinic |
888-388-4673 404-941-2919 |
Spanish |
| GA |
Atlanta | The Philip C. Cook Low Income Taxpayer Clinic | 404-413-9230 | Spanish |
| GA |
Conyers | The Tax Cure and Relief Foundation | 470-570-7441 | Spanish |
| GA |
Hinesville | JCVision and Associates, Inc. | 866-396-4243 912-877-4243 |
Spanish |
| GA |
Lawrenceville | North Georgia Low Income Taxpayer Clinic | 888-267-6891 678-646-5661 |
Spanish and Portuguese |
| IA | Des Moines | Iowa Legal Aid LITC | 800-532-1275 515-243-2151 |
American Sign Language and other languages through interpreter services |
|---|---|---|---|---|
| ID | Boise | University of Idaho LITC | 877-400-2255 208-364-4074 |
Spanish |
| State | City | Clinic Name | Public Phone Number |
Languages Served in Addition to English |
|---|---|---|---|---|
| IL | Chicago | Ladder Up Tax Clinic | 312-630-0242 | Spanish and other languages through interpreter services |
| IL | Chicago | Legal Aid Chicago LITC | 312-341-1070 | All languages through interpreter services |
| IL | Chicago | Loyola University Chicago School of Law Federal Tax Clinic |
312-915-7176 | Spanish |
| IL | West Chicago |
Prairie State Legal Services LITC | 855-829-7757 224-321-5645 |
All languages through interpreter services |
| IN |
Bloomington | Indiana Legal Services, Inc. LITC | 800-822-4774 844-243-8570 |
Spanish and other languages through interpreter services |
| IN |
Indianapolis | Neighborhood Christian Legal Clinic | 317-429-4131 | Spanish, French, and American Sign Language |
| KY | Covington | Northern Kentucky Legal Aid Society (Legal Aid of the Bluegrass) |
859-431-8200 | Spanish and other languages through interpreter services |
| KY | Louisville | Legal Aid Society Low Income Taxpayer Clinic | 800-292-1862 502-584-1254 |
American Sign Language and other languages through interpreter services |
| KY | Richmond | AppalRed Low Income Taxpayer Clinic | 800-477-1394 859-624-1394 |
American Sign Language and other languages through interpreter services |
| LA | Baton Rouge | LSU Law LITC | 225-578-5292 | Spanish |
| LA | New Orleans | Southeast Louisiana Legal Services LITC | 877-521-6242 504-529-1000 |
Spanish, Vietnamese, and other languages through interpreter services |
| MA |
Boston | AACA LITC | 617-426-9492 | Chinese, Vietnamese, French, Haitian- Creole, Hindi, Spanish, Mandarin, Toisanese, and Arabic |
| MA |
Boston | Greater Boston Legal Services LITC | 800-323-3205 617-371-1234 |
Cantonese, French, Haitian-Creole, Mandarin, Portuguese, Spanish, and Vietnamese |
| MA |
Jamaica Plain | Legal Services Center of Harvard Law School LITC | 866-738-8081 617-390-1729 |
Spanish and other languages though interpreter services |
| MA |
Lynn | Northeast Legal Aid LITC | 800-336-2262 978-458-1465 |
Hebrew, Khmer, Korean, Polish, Spanish, Thai, and other languages through interpreter services |
| MD |
Baltimore | Maryland Volunteer Lawyers Service LITC | 800-510-0050 410-547-6537 |
All languages through interpreter services |
| MD |
Baltimore | University of Baltimore LITC | 410-837-5706 | American Sign Language and other languages through interpreter services |
| MD |
Baltimore | University of Maryland Carey School of Law LITC | 410-706-3295 | French, Haitian-Creole, and Spanish |
| ME | Portland |
Pine Tree Legal Assistance Inc. LITC | 207-942-8322 |
All languages through interpreter services |
| MI |
Ann Arbor | University of Michigan LITC | 734-936-3535 | American Sign Language and other languages through interpreter services |
| MI |
East Lansing | Alvin L. Storrs Low Income Taxpayer Clinic | 517-432-6880 | American Sign Language and other languages through interpreter services |
| MI |
Detroit | Accounting Aid Society | 866-673-0873 313-556-1940 |
Spanish and Arabic |
| MI |
Grand Rapids | Legal Aid of Western Michigan | 800-442-2777 616-774-0672 |
Spanish and other languages through interpreter services |
| MN |
Minneapolis | Mid-Minnesota Legal Aid Tax Law Project | 800-292-4150 612-332-1441 |
American Sign Language and other languages through interpreter services |
| MN |
Minneapolis | University of Minnesota LITC | 612-625-5515 | All languages through interpreter services |
| MO |
Kansas City | Legal Aid of Western Missouri LITC | 800-990-2907 816-474-6750 |
American Sign Language and other languages through interpreter services |
| MO |
Kansas City | UMKC School of Law LITC | 816-235-6201 |
All languages through interpreter services |
| MO |
St. Louis | Washington University School of Law LITC | 314-935-7238 | Spanish, French, Mandarin, and other languages through interpreter services |
| MS | Oxford | Mississippi Taxpayer Assistance Project | 888-808-8049 622-234-2918 |
All languages through interpreter services |
| MS | Gautier | Midwest Tax Volunteers | 855-829-8657 | Spanish and Vietnamese |
| NC | Asheville | Pisgah Legal Services LITC | 800-489-6144 828-253-0406 |
Spanish, French, German, Hmong, and other languages through interpreter services |
| NC | Charlotte | North Carolina Low Income Taxpayer Clinic | 800-438-1254 704-376-1600 |
Spanish and other languages through interpreter services |
| ND | Grand Forks | University of North Dakota LITC | 701-777-4567 | Spanish and Somali |
|---|---|---|---|---|
| NE | Lincoln | Legal Aid of Nebraska LITC | 800-742-7555 402-348-1069 |
All languages through interpreter services |
| NH | Concord | 603 Legal Aid Low Income Taxpayer Project | 603-224-3333 | All languages through interpreter services |
| NJ | Edison | Legal Services of New Jersey Tax Legal Assistance Project |
888-576-5529 732-572-9100 |
Spanish, Haitian-Creole, Portuguese, French, and other languages through interpreter services |
| NJ | Jersey City | Northeast New Jersey Legal Services LITC | 201-792-6363 | American Sign Language and other languages through interpreter services |
| NJ | Newark | Rutgers Federal Tax Law Clinic | 973-353-1685 | Spanish |
| NM | Albuquerque | New Mexico Legal Aid Low Income Taxpayer Clinic | 866-416-1922 505-243-7871 |
Spanish and other languages through interpreter services |
| NY |
Albany | Legal Aid Society of Northeastern New York LITC | 833-628-0087 518-462-6765 |
All languages through interpreter services |
| NY |
Bronx | Bronx Legal Services LITC | 917-661-4500 | Spanish and other languages through interpreter services |
| NY |
Brooklyn | Build Up Justice | 718-487-2300 | Spanish and other languages through interpreter services |
| NY |
Brooklyn | Brooklyn Legal Services LITC | 917-661-4500 | Spanish, Russian, American Sign Language, and other languages through interpreter services |
| NY |
Hicksville | Sharina World Foundation | 516-464-7444 | Spanish, Arabic, Bengali, Cantonese, Chinese, Farsi; French, Gujarati, Hindi, Persian, Punjabi, Russian, Tagalog, and Urdu |
| NY |
Ithaca | Cornell University LITC | 607-254-4638 | Spanish |
| State | City | Clinic Name | Public Phone Number |
Languages Served in Addition to English |
|---|---|---|---|---|
| NY |
Jackson Heights |
82 St Tax Services | 929-265-8702 | Chinese and Mandarin |
| NY |
Jamaica | Queens Legal Services LITC | 917-661-4500 | Spanish, Mandarin, Cantonese, Korean, Bengali, Russian, French, Haitian-Creole, Croatian, Arabic, Chinese, Japanese, and other languages through interpreter services |
| NY |
Long Beach | Economic Advancement Resources Network | 516-774-7443 | All languages through interpreter services |
| NY |
New York | Fordham Law School Federal Tax Clinic | 212-636-7353 | Spanish and other languages through interpreter services |
| NY |
New York | Mobilization for Justice | 212-417-3839 | Spanish, Chinese, Cantonese, Mandarin, Fouzhounese, and other languages through interpreter services |
| NY |
New York | The Legal Aid Society LITC | 888-663-6880 212-426-3013 |
Spanish and other languages through interpreter services |
| NY |
Syracuse | Syracuse University College of Law LITC | 888-797-5291 315-443-4582 |
All languages through interpreter services |
| OH |
Akron | Community Legal Aid Services | 800-998-9454 330-998-9454 |
Spanish and other languages through interpreter services |
| OH |
Cincinnati | The Legal Aid Society of Cincinnati LITC | 800-582-2682 513-241-9400 |
Spanish and other languages through interpreter services |
| OH |
Cleveland | The Legal Aid Society of Cleveland LITC | 888-808-2800 216-861-5500 |
All languages through interpreter services |
| OH |
Columbus | Legal Aid of Southeast and Central Ohio LITC |
888-246-4420 614-221-2001 |
Spanish, American Sign Language, Arabic, Cantonese, Chinese, Farsi, Haitian Creole, Hindi, Somali, and other languages through interpreter services |
| OH |
Toledo | Toledo Tax Controversy Clinic | 419-684-8822 | Arabic and other languages through interpreter services |
| OK | Tulsa | Legal Aid Services of Oklahoma LITC | 833-284-6227 918-236-9572 |
Spanish and other languages through interpreter services |
| OR | Portland | Legal Aid Services of Oregon LITC | 503-295-9499 | All languages through interpreter services |
| OR | Portland | Lewis & Clark Low Income Taxpayer Clinic | 503-768-6500 | Spanish and other languages through interpreter services |
| OR | Portland | Oregon Law Center LITC | 800-672-4919 | All languages through interpreter services |
| PA |
Dallas | Misericordia University LITC | 570-674-1472 | Spanish |
| PA |
Harrisburg | Royalty Tax Consultant Taxpayer Education Clinic |
717-678-5107 | Spanish and other languages through interpreter services |
| Philadelphia | Campaign For Working Families LITC | 215-454-6483 | Spanish, Arabic, and other languages through interpreter services |
|
|---|---|---|---|---|
| Philadelphia | Philadelphia Legal Assistance Taxpayer Support Clinic | 215-981-3800 | Spanish | |
| Philadelphia | Temple Law School LITC | 215-204-8948 | American Sign Language and other languages through interpreter services |
|
| Pittsburgh | University of Pittsburgh School of Law LITC | 412-648-1300 | All languages through interpreter services | |
| Villanova | Villanova University Federal Tax Clinic | 866-655-4419 610-519-4123 |
Spanish and other languages through interpreter services |
|
| Washington | Summit Legal Aid LITC | 800-846-0871 724-225-6170 |
All languages through interpreter services | |
| Williamsport | Susquehanna Legal Aid for Adults and Youth | 570-392-3025 | Spanish and other languages through interpreter services |
|
| York | MidPenn Legal Services Low Income Taxpayer Clinic | 844-675-7829 | American Sign Language and other languages through interpreter services |
|
| PR | San Juan | Puerto Rico Foundation for Tax Education and Reporting, Inc. |
787-250-1912 | Spanish and other languages through interpreter services |
| RI | Providence | Rhode Island Legal Services LITC | 888-364-5592 401-274-2652 |
Spanish and other languages through interpreter services |
| SC | Columbia | USC Rice School of Law Tax Clinic | 803-777-8614 | All languages through interpreter services |
| SC | Greenville | South Carolina Legal Services LITC | 888-346-5592 | Spanish and other languages through interpreter services |
| TN | Oak Ridge |
Tennessee Taxpayer Project | 866-481-3669 865-483-8454 |
American Sign Language and other languages through interpreter services |
TX |
Addison | Association of Russian-speaking Accountants and Tax Professionals |
469-802-0803 | Russian and other languages through interpreter services |
TX |
Fort Worth | Legal Aid of Northwest Texas LITC | 800-955-3959 817-336-3943 |
All languages through interpreter services |
TX |
Fort Worth | Texas A&M University School of Law, Tax Dispute Resolution Clinic |
817-212-4123 | Spanish and other languages through interpreter services |
TX |
Houston | Houston Volunteer Lawyers LITC | 713-228-0735 | Spanish, Chinese, Vietnamese, and other languages through interpreter services |
TX |
Houston | Lone Star Legal Aid LITC | 800-733-8394 713-652-0077 |
Spanish, Vietnamese, and other languages through interpreter services |
TX |
Houston | South Texas College of Law LITC | 800-646-1253 713-646-2922 |
Arabic, Cantonese, Farsi, French, Haitian- Creole, Mandarin, Spanish, and Vietnamese |
TX |
Lubbock | Texas Tech University School of Law | 800-420-8037 806-742-4312 |
Spanish and other languages through interpreter services |
TX |
San Antonio | Texas RioGrande Legal Aid | 833-329-8752 210-212-3747 |
American Sign Language and other languages through interpreter services |
| UT |
Orem | Utah Tax Help Services LITC |
801-210-8001 | Spanish, Portuguese, and other languages through interpreter services |
| UT |
Salt Lake City | Westminster University Tax Clinic |
801-210-8291 | Spanish, Serbian, Croatian, Bosnian, Montenegrin, Macedonian, and other languages through interpreter services |
| VA | Fairfax | Legal Services of Northern Virginia LITC | 866-534-5243 703-778-6800 |
American Sign Language and other languages through interpreter services |
| State | City | Clinic Name | Public Phone Number |
Languages Served in Addition to English |
|---|---|---|---|---|
| VA | Lexington | Washington and Lee University School of Law Tax Clinic | 540-458-8918 | All languages through interpreter services |
| VA | Richmond | The Community Tax Law Project | 800-295-0110 804-358-5855 |
Spanish and other languages through interpreter services |
| VT | Burlington | Vermont Legal Aid | 800-889-2047 802-863-5620 |
All languages through interpreter services |
| WA |
Seattle | University of Washington Federal Tax Clinic | 866-866-0158 206-685-6805 |
Spanish, Russian, Mandarin, and Korean |
| WA |
Spokane | Gonzaga University Federal Tax Clinic | 800-793-1722 509-313-5791 |
Spanish and Vietnamese |
| WI |
Milwaukee | Legal Action of Wisconsin LITC | 855-947-2529 | All languages through interpreter services |
| WY | Laramie | University of Wyoming LITC | 833-719-2490 307-766-6114 |
Spanish and other languages through interpreter services |
Publication 4134 (Rev. 1-2026) Catalog Number 35391Q Department of the Treasury Internal Revenue Service www.irs.gov