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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?

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

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