0326 Publ 5066 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5066.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Low Income Taxpayer Clinics (LITCs) ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second language by:

• Providing pro bono representation on their behalf in tax disputes with the IRS;

• Educating them about their rights and responsibilities as taxpayers; and

• Identifying and advocating for issues that impact these taxpayers.

Low Income Taxpayer Clinics Program Report 2025 1

Letter From the National Taxpayer Advocate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

LITC Locations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Infographic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Program Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

LITCs Represent Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

LITCs Educate Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

LITCs Advocate for Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

LITC Program Office Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

2 Low Income Taxpayer Clinics Program Report 2025

Dear Reader:

I am pleased to present the Low Income Taxpayer Clinic Program Report

highlighting the important work carried out during the 2024 grant year (January 1

to December 31, 2024) and to express my sincere appreciation to the dedicated

Low Income Taxpayer Clinic (LITC) practitioners, students, and volunteers at legal

aid organizations, academic institutions, and nonprofit organizations across the

country whose commitment makes this work possible.

In 2024, many taxpayers continued to face significant challenges obtaining

timely assistance with tax‑related issues. As IRS resources remained strained,

low‑income and vulnerable taxpayers were often left without the help they needed

to resolve complex problems. Once again, the LITCs stepped up to fill this critical

gap, working tirelessly, adapting to evolving needs, and thinking outside the box

to develop creative solutions to ensure no taxpayer was left behind. The data and

stories in this report reflect the real and lasting difference LITC practitioners and

volunteers made in the lives of individuals and families nationwide.

The LITC grant program is more than a source of funding. It represents a vibrant,

mission‑driven community of dedicated practitioners and hundreds of volunteers

who expand the reach of the clinics far beyond what any single organization could

achieve alone. As I applaud the work of the LITCs, I encourage readers to consider

how they, too, might support this vital effort, whether by volunteering time, sharing

expertise, or providing other forms of assistance.

By taking on even one case through the LITC Program, you can make a tangible

difference in the life of a taxpayer who is struggling to navigate the tax system

alone. Clinics across the country need your help. You can find an LITC near you

and learn more about opportunities to get involved by visiting the TAS website at

www.TaxpayerAdvocate.irs.gov. If you are unable to volunteer your time directly,

consider supporting the program by adopting a clinic at www.taxpayeradvocate.

irs.gov/about-us/litc-grants/adopt-an-litc/ or contributing in other meaningful

ways. The impact you can have on an individual or a family facing tax challenges is

immeasurable, and the rewards are priceless.

Thank you to everyone who contributed to the success of the 2024 grant year.

My team and I look forward to another successful year as we continue to work

together to ensure a fair, accessible, and just tax system for all.

Sincerely,

Erin M. Collins

National Taxpayer Advocate

Low Income Taxpayer Clinics Program Report 2025 3

ALABAMA

• Montgomery Legal Services Alabama LITC

ALASKA

• Anchorage Alaska Business Development Center LITC

ARIZONA

• Flagstaff DNA People’s Legal Services LITC

• Phoenix Community Legal Services LITC

• Tucson Southern Arizona Tax Clinic

ARKANSAS

• Little Rock UA Little Rock Bowen School of Law LITC

• Springdale Legal Aid of Arkansas LITC

CALIFORNIA

• Granada Hills Taxpayer Help Center

• Los Angeles Bet Tzedek Legal Services Tax Clinic KYCC Low Income Taxpayer Clinic Pepperdine LITC Bookstein Low Income Taxpayer Clinic

• Orange Chapman University Tax Law Clinic

• Lawrenceville North Georgia Low Income Taxpayer Clinic

IDAHO

• Boise University of Idaho LITC

• Twin Falls La Posada Tax Clinic

ILLINOIS

• Chicago Ladder Up Tax Clinic Legal Aid Chicago LITC

• Des Plaines Center of Concern

• Wheaton Prairie State Legal Services LITC

INDIANA

• Bloomington Indiana Legal Services, Inc. LITC

• Indianapolis Neighborhood Christian Legal Clinic

IOWA

• Des Moines Iowa Legal Aid LITC

KENTUCKY

• Covington Legal Aid of the Bluegrass LITC

• Louisville Legal Aid Society Low Income Taxpayer Clinic

• Richmond AppalRed Low Income Taxpayer Clinic

• Riverside Inland Counties Legal Services LITC

• San Diego Legal Aid Society of San Diego LITC University of San Diego LITC

• San Francisco Chinese Newcomers Service Center Justice and Diversity Center of the Bar Association of San Francisco UC Law San Francisco LITC

• San Luis Obispo Cal Poly Low Income Taxpayer Clinic

• Santa Ana Public Law Center

COLORADO

• Denver Colorado Legal Services LITC Denver Asset Building Coalition LITC University of Denver LITC

CONNECTICUT

• Hamden Quinnipiac University School of Law LITC

• Hartford UConn Law School Tax Clinic

DELAWARE

• Georgetown DCRAC LITC

DISTRICT OF COLUMBIA

• Washington LITC Support Center American University Washington College of Law, Janet R. Spragens Tax Clinic

FLORIDA

• Ft. Myers Florida Rural Legal Services Low Income Taxpayer Clinic

• Gainesville University of Florida Levin College of Law LITC

• Miami Legal Services of Greater Miami Community Tax Clinic

• Plant City Bay Area Legal Services Inc. LITC

• Plantation Legal Aid Services of Broward and Collier Counties

• St. Petersburg Gulfcoast Legal Services LITC

• Tallahassee Legal Services of North Florida

• West Palm Beach Legal Aid Society of Palm Beach County LITC

GEORGIA

• Atlanta The Philip C. Cook Low Income Taxpayer Clinic Operation Hope

• Hinesville JCVision and Associates, Inc.

4 Low Income Taxpayer Clinics Program Report 2025

LOUISIANA

• Baton Rouge Louisiana State University Law LITC

• New Orleans Southeast Louisiana Legal Services LITC

MAINE

• Bangor Pine Tree Legal Assistance Inc. LITC

MARYLAND

• Baltimore Maryland Volunteer Lawyers Service LITC University of Baltimore LITC University of Maryland Carey School of Law LITC

MASSACHUSETTS

• Boston AACA LITC Greater Boston Legal Services LITC

• Jamaica Plain Legal Services Center of Harvard Law School LITC

• Lawrence Northeast Legal Aid LITC

MICHIGAN

• Ann Arbor University of Michigan LITC

• Detroit Accounting Aid Society

• East Lansing Alvin L. Storrs Low Income Taxpayer Clinic

• Grand Rapids West Michigan Low Income Taxpayer Clinic (Legal Aid of Western Michigan)

MINNESOTA

• Minneapolis Mid-Minnesota Legal Aid Tax Law Project University of Minnesota LITC

MISSISSIPPI

• Gautier Southern Mississippi Tax Volunteers

• Oxford Mississippi Taxpayer Assistance Project

MISSOURI

• Kansas City Legal Aid of Western Missouri LITC UMKC School of Law LITC

• St. Louis Washington University School of Law LITC

NEBRASKA

• Lincoln Legal Aid of Nebraska LITC

NEW HAMPSHIRE

• Concord 603 Legal Aid Low Income Taxpayer Project

NEW JERSEY

• Atlantic City South Jersey Legal Services, Inc. LITC

• Edison Legal Services of New Jersey Tax Legal Assistance Project

• Hamilton United Way of Mercer County

• Jersey City Northeast New Jersey Legal Services LITC

• Newark Rutgers Federal Tax Law Clinic

NEW MEXICO

• Albuquerque New Mexico Legal Aid Low Income Taxpayer Clinic

NEW YORK

• Albany Legal Aid Society of Northeastern New York LITC

• Bronx Bronx Legal Services

• Brooklyn Brooklyn Legal Services Corporation A LITC Brooklyn Low-Income Taxpayer Clinic

• Buffalo Erie County Bar Association Volunteer Lawyers Project LITC

• Jamaica Queens Legal Services LITC

• New York Fordham Law School Mobilization for Justice The Legal Aid Society LITC

• Rochester Empire Justice Center LITC

• Syracuse Syracuse University College of Law LITC

NORTH CAROLINA

• Asheville Pisgah Legal Services LITC

• Charlotte North Carolina Low Income Taxpayer Clinic

OHIO

• Akron Community Legal Aid Services LITC

• Cincinnati Legal Aid of Greater Cincinnati LITC

• Cleveland The Legal Aid Society of Cleveland LITC

• Columbus Legal Aid of Southeast and Central Ohio LITC

• Toledo Toledo Tax Controversy Clinic

OKLAHOMA

• Tulsa Legal Aid Services of Oklahoma LITC

OREGON

• Portland Legal Aid Services of Oregon LITC Lewis & Clark Low Income Taxpayer Clinic Oregon Law Center LITC

PENNSYLVANIA

• Dallas Misericordia University LITC

• Philadelphia Philadelphia Legal Assistance Taxpayer Support Clinic Temple Law School LITC

• Pittsburgh University of Pittsburgh School of Law LITC

• Villanova Villanova Federal Tax Clinic

• Washington Southwestern Pennsylvania Legal Services LITC

• Williamsport Susquehanna Legal Aid for Adults and Youth

• York MidPenn Legal Services Low Income Taxpayer Clinic

PUERTO RICO

• San Juan Puerto Rico Tax Foundation

RHODE ISLAND

• Providence Rhode Island Legal Services LITC

SOUTH CAROLINA

• Columbia USC School of Law Low Income Tax Clinic

• Greenville South Carolina Legal Services LITC

TENNESSEE

• Memphis Memphis Area Legal Services

• Nashville Tennessee Taxpayer Project

Note: States shown as limited coverage do not have an LITC physically located in the state. Taxpayers may be served by LITCs located in other states.

TEXAS

• Fort Worth Legal Aid of Northwest Texas LITC Texas A&M University School of Law, Tax Dispute Resolution Clinic

• Houston Houston Volunteer Lawyers LITC Lone Star Legal Aid LITC South Texas College of Law LITC

• Lubbock Texas Tech School of Law LITC

• San Antonio Texas Taxpayer Assistance Project

UTAH

• Orem Utah Tax Help Services

• Provo Centro Hispano LITC

• Salt Lake City Westminster Tax Clinic

VERMONT

• Burlington Vermont Low Income Taxpayer Clinic

VIRGINIA

• Fairfax Legal Services of Northern Virginia LITC

• Lexington Washington and Lee University School of Law Tax Clinic

• Richmond The Community Tax Law Project

WASHINGTON

• Seattle University of Washington Federal Tax Clinic

• Spokane Gonzaga University Federal Tax Clinic

WISCONSIN

• Milwaukee Legal Action of Wisconsin LITC

WYOMING

• Laramie University of Wyoming LITC

Low Income Taxpayer Clinics Program Report 2025 5

Represent low-income individuals

in disputes with the IRS and state

tax agencies and help taxpayers:

• Achieve better outcomes in cases

• Access benefits administered through the tax code

• Resolve tax debts, levies, and liens

• Litigate cases in U.S. Tax Court and other federal courts

Educate ESL and low-income taxpayers about their rights and

responsibilities and help them:

• Understand the U.S. tax system

• Exercise their rights as taxpayers

• Comply with their responsibilities as taxpayers

In 2024, the Low Income Taxpayer Clinic (LITC) Program provided

matching grants of up to $200,000* to qualifying organizations to

operate a low-income taxpayer clinic. LITCs provide service to

low-income and English as a second language (ESL) taxpayers.

Services are provided for free or a nominal fee.

*For the past three grant years, Congress has authorized funding of up to $200,000 per clinic.

Advocate for low-income and ESL

taxpayers about relevant issues that impact them and help the IRS:

• Identify and fix problems with the tax system

• Ensure the fairness and integrity of the tax system for all taxpayers

Performance data from 2024 LITC Year-End Report, GrantSolutions.

6 Low Income Taxpayer Clinics Program Report 2025

This Program Report highlights the critical work that the 137 funded LITCs undertook during 2024. This number

includes ten first-time grant recipients. LITCs serve taxpayers who often face significant financial, language,

or educational barriers when interacting with the tax system. The work of the clinics is best illustrated through

the real-world stories of individuals and families whose lives LITCs helped stabilize through representation,

education, and advocacy. ¹ Before delving into these compelling examples, this report provides an overview and

context for readers less familiar with the essential role LITCs play in supporting both individual taxpayers and

effective tax administration.

Low Income Taxpayer Clinics Program Report 2025 7

The LITC Program was established under IRC § 7526 as part of the IRS Restructuring and Reform Act of 1998 ²

and remains a cornerstone of tax justice emerging from that key tax legislation. Under the statute, the IRS

is authorized to award eligible low-income taxpayer clinics up to $100,000 per year with a dollar‑for‑dollar

matching requirement. ³ Each grant, therefore, represents a financial partnership between the federal

government and community-based organizations committed to serving taxpayers in need. The matching funds

investment, when teamed with the federal funding, allows LITCs to grow, reach more taxpayers, and provide

services that would otherwise be unavailable.

For fiscal years (FYs) 2023 and 2024, Congress demonstrated its ongoing commitment to strengthening the

program by increasing overall funding and maintaining the increased cap at $200,000 per clinic. ⁴ This support

continued into FY 2025 and allowed clinics to broaden their reach and services.

Despite these advancements and increased congressional support, challenges remain. The National Taxpayer

Advocate’s 2025 Purple Book recommends a critical next step – amending IRC § 7526 to remove the per‑clinic

funding cap and reduce the match requirement to 25%. Removing the per-clinic cap would provide TAS

flexibility in allocating appropriated funds between clinics but would not impact the total annual appropriated

funds. This change would preserve that crucial shared investment while reducing barriers that prevent

some organizations from applying for or continuing participation in the program. This permanent solution

would better enable the LITC Program to expand its reach and provide comprehensive assistance to eligible

taxpayers in communities across the United States. ⁵

A Unifying Mission

When Congress enacted IRC § 7526, it recognized that achieving a correct outcome in an IRS dispute should

not be dependent on an individual’s ability to pay for representation. Congress also acknowledged that

taxpayers with limited English proficiency often face additional challenges navigating tax compliance and

enforcement. For these reasons, Congress authorized funding for organizations to provide both representation

and education services. Clinics offering these services are uniquely positioned to identify, evaluate, and

advocate for taxpayers where the IRS’s interpretation and implementation of the tax laws harm taxpayers

or hinder them from exercising their rights. Encouraging clinics to identify systemic problems and propose

solutions benefits not only taxpayers but also tax administration by helping the IRS shape policies to better

serve taxpayers and more fairly administer tax laws.

Access to free or low-cost representation is essential to upholding taxpayer rights. Providing low-income

taxpayers with access to free or low-cost tax advocacy, whether in a controversy with the IRS or through an

educational program, serves important public policies. Representation helps ensure that taxpayers obtain

fair results within the tax system and that tax administration becomes more responsive to the needs of all

taxpayers, regardless of income level. Education, particularly for English as a second language (ESL) taxpayers

about their tax reporting and payment obligations, promotes understanding of the tax obligations and enables

tax compliance, the cornerstone of the U.S. tax system.

8 Low Income Taxpayer Clinics Program Report 2025

Low Income Taxpayer Clinics Play an Important Role in Protecting Taxpayer Rights

The Taxpayer Bill of Rights (TBOR) is a fundamental framework that empowers taxpayers by consolidating their

rights into a clear and accessible document. Adopted by the IRS in June 2014 and later codified by Congress

in IRC § 7803(a)(3) in 2015, TBOR ensures that taxpayers are aware of their rights when interacting with the

IRS. Among the ten fundamental rights is the taxpayer right to retain representation, a right that LITCs are

instrumental in protecting and promoting. ⁶

Access to a knowledgeable representative who understands the complexities of the tax code and IRS

procedures empowers low-income taxpayers to also exercise other rights, including the taxpayer rights to

pay no more than the correct amount of tax, to challenge the IRS’s position and be heard, and to appeal an

IRS decision in an independent forum . ⁷ LITCs rely on TBOR in their advocacy efforts, identifying violations and

seeking fair treatment of taxpayers both administratively and in court proceedings.

Beyond representation, LITCs play an important role in ensuring both low-income and ESL taxpayers are well

informed about their rights and responsibilities. Through education provided to taxpayers and community

partners, LITCs promote the taxpayer right to be informed . ⁸ Additionally, LITCs help advocate for the taxpayer

right to a fair and just tax system, ⁹ elevating systemic issues to the IRS or TAS when they have the potential to

harm taxpayers or interfere with their rights.

To improve the efficiency and effectiveness of the LITC program, IRS employees can refer a taxpayer to one

or more LITCs. ¹⁰ Volunteer Income Tax Assistance (VITA) ¹¹ grant recipients are also encouraged to inform

taxpayers about the availability of LITCs. ¹² LITCs are encouraged to refer taxpayers for current year tax

preparation to VITA and Tax Counseling for the Elderly (TCE) sites.

The LITC Program Office, in collaboration with the IRS Stakeholder Partnerships, Education, and

Communication office, hosts an annual summit to strengthen partnerships, foster new collaborations,

and share best practices to ensure taxpayers receive holistic support and avoid duplication of efforts. An

annual online summit helps to highlight the value of these partnerships, inform new grantees about these

opportunities, and continue to identify new and promising practices. The 2024 grant year marked the second

summit; the third will occur in 2026.

Low Income Taxpayer Clinics Program Report 2025 9

Volunteers Help Expand Low Income Taxpayer Clinic Reach

Volunteers play a vital role in expanding the reach and impact of LITCs. Clinics are strongly encouraged

to develop and maintain a panel of volunteers, which allows them to serve more taxpayers and provide a

broader range of services. Each LITC must have a staff member or a volunteer admitted to practice before

the U.S. Tax Court and other federal courts to represent taxpayers in litigation matters. LITCs may also

partner with and make referrals to pro bono panels operated by state and local bar associations or other

professional organizations.

Volunteer opportunities extend far beyond direct representation. Volunteers assist clinics in essential ways,

including researching tax law, organizing case files, translating written materials, interpreting at outreach and

education events, providing clerical support, and assisting with website development and maintenance. By

leveraging volunteer support, clinics expand their reach to enhance the services they offer and maximize

available resources.

FIGURE 1

10 Low Income Taxpayer Clinics Program Report 2025

In 2024, over 1,300 volunteers provided more than 45,000 hours of service to the LITCs across the country,

highlighting the critical role that tax professionals and volunteers play in strengthening taxpayer advocacy and

access to justice. Their efforts are meaningful and lasting and key to the overall success of the LITC Program.

If Meadows’ commitment to volunteerism inspires you, find a clinic using the locator tool at www.TaxpayerAdvocate.irs.gov/LITC or by reading Publication 4134, Low Income Taxpayer Clinic List, at https://www.irs.gov/pub/irs-pdf/p4134.pdf. Clinics welcome support in many forms, and even a modest contribution of time, money, or expertise can make a meaningful difference in your community.

Low Income Taxpayer Clinics Program Report 2025 11

Access to Representation Matters

The tax code is complex, and resolving a tax controversy often requires navigating challenging administrative

processes. Taxpayers who have representation during the process are more likely to stay engaged and reach

a successful result. A knowledgeable tax professional understands how to interpret the law, communicate

effectively with the IRS, and identify the most appropriate resolution options.

In 2024, LITCs represented 21,180 taxpayers facing IRS tax controversies. A controversy includes any dispute

between an individual and the IRS concerning the determination, collection, or refund of any tax, penalty,

or interest. The definition of a controversy is broad and encompasses all disputes arising under the Internal

Revenue Code except for criminal tax matters. Controversies include math error notices, denial of refund

claims, collection actions, examinations, litigation, or pursuit of other relief where the IRS is the other party

involved. ¹³ LITC assistance with a federal tax controversy may also extend to addressing a related state or

local tax issue. For example, an audit finding at the federal level can cause an assessment of state or local tax.

Removing the federal assessment without addressing the state or local assessment may leave the taxpayer

carrying the burden of unresolved tax debt, so LITCs may help with both.

Figure 2 shows the most frequently worked issues in 2024, with percentages based on the number of cases

worked with a particular issue as compared to the total cases worked. Most LITC cases involve collection,

refund, and status issues. Because cases often involve multiple issues and require interaction with more than

one IRS function, access to experienced representation is especially critical for low-income taxpayers who

cannot afford paid legal representation.

FIGURE 2

12 Low Income Taxpayer Clinics Program Report 2025

Collection Issues

Approximately 34% of taxpayers represented by LITCs in 2024 sought help with IRS collection issues. The

collection process typically starts when the IRS issues a balance due notice, which allows a taxpayer to

challenge the amount owed, seek alternative payment agreements, or negotiate a collection alternative.

For many taxpayers, communicating with the IRS and understanding available options can be overwhelming.

IRS notices may be confusing, response times can be short, wait times can be long, and taxpayers who are

facing financial hardship may feel pressured to enter into a payment agreement they will be unable to maintain.

Many LITC cases involve taxpayers who cannot afford to both pay their IRS debt and basic living expenses.

Meanwhile, penalties and interest continue to accrue, increasing the burden.

In 2024, LITCs assisted over 7,100 taxpayers facing IRS collection actions, helping them regain financial

stability and move forward with their lives free from the burden of unresolved tax debt. Some of the options

available include:

• Currently not collectible status, which suspends collection activity when the taxpayer cannot pay after

covering basic living expenses;

• Installment agreements (or payment plans), which allow the taxpayer to pay a tax debt over time; and

• Offers in compromise (OICs), which allow a taxpayer to satisfy a tax debt for less than the full amount

because they cannot afford to full pay.

Low Income Taxpayer Clinics Program Report 2025 13

Refunds and Reducing Liabilities

Refund issues are a common challenge faced by low-income taxpayers, particularly when the IRS reviews a

tax return and disallows expenses, deductions, or credits. Those actions may significantly reduce a taxpayer’s

refund or result in an unexpected tax due. For many households, refunds represent a critical source of income

used to pay rent, utilities, medical expenses, or childcare. In 2024, over 17% of cases worked by LITCs

involved refund issues. Through their advocacy, LITCs secured over $10.9 million in refunds for taxpayers.

These refunds are critical to financial stability and often represent a significant portion of annual income for

lower‑income households.

Among the credits often disallowed by the IRS are the Earned Income Tax Credit and the Child Tax Credit.

These credits are vital lifelines for low-income families, helping to lift them out of poverty and providing critical

stability that children need. When the tax returns claiming these credits are audited or denied, the financial

impact can be devastating.

Audit Reconsideration and Liability Reduction

Audit reconsideration is a powerful administrative tool that clinics use to reverse improperly denied

expenses, deductions, and credits. In 2024, LITCs handled 658 audit reconsideration cases. Through audit

reconsideration and other forms of relief, clinics successfully corrected or reduced over $53 million in assessed

tax liabilities. These efforts not only alleviated immediate financial burdens but also helped taxpayers regain

compliance and avoid escalating enforcement actions.

14 Low Income Taxpayer Clinics Program Report 2025

Status Issues

A taxpayer’s filing status (single, head of household, married filing jointly, married filing separately, or qualifying

widow(er)) affects their return filing status, their election to use the standard deduction or itemize, their

eligibility for credits and deductions, and the amount of tax owed. Determining the correct filing status can be

complicated, particularly when family circumstances change due to illness, separation, death, or caregiving

responsibilities.

In 2024, LITCs assisted taxpayers in over 1,400 cases involving filing status, including 720 involving personal/

dependency exemptions and over 2,500 non-filer cases. Clinics also assisted in 177 cases challenging a

worker’s classification, which involves questioning whether a worker is an employee or independent contractor.

Innocent Spouse Relief

When married taxpayers opt to file using “married filing jointly” status, tax laws provide that both are

responsible for the entire tax liability, a concept known as joint and several liability. Both continue to be liable

for the debt even if they divorce and the final orders state otherwise. In certain circumstances, one spouse’s

actions may make it unfair to hold the other spouse fully responsible, providing relief from joint and several

liability, referred to as innocent spouse relief. These cases can be tricky for taxpayers to navigate successfully

when representing themselves. This difficulty may be compounded when domestic violence is involved.

In 2024, LITCs helped 546 taxpayers navigate the process to obtain innocent spouse relief. When the IRS

denied the request for relief at the administrative level, clinics often helped taxpayers pursue their rights in Tax

Court to litigate the issue and ensure a fair and just outcome.

Low Income Taxpayer Clinics Program Report 2025 15

Representing Taxpayers in Court

Taxpayers have the right to challenge an IRS determination in court when they cannot resolve their disputes

through administrative channels. For many low-income taxpayers, however, accessing the judicial system

without representation is daunting. Court procedures, legal standards, and evidentiary requirements can be

difficult to navigate, particularly for individuals already experiencing financial or personal hardship. LITCs play

a critical role in ensuring that taxpayers can meaningfully exercise their right to be heard. Clinics represent

taxpayers before the U.S. Tax Court and other federal courts, including U.S. district courts and, in limited

cases, the U.S. Supreme Court.

In FY 2024, 80% of the cases filed in the Tax Court involved self-represented taxpayers, underscoring the

ongoing need for accessible legal assistance. ¹⁴ Nearly 9% of all LITC cases worked in 2024 involved litigation,

with the majority occurring in Tax Court. Without representation, taxpayers must navigate complex pre-trial

requirements, including motions, memoranda, and stipulations. If a case proceeds to trial, they must navigate

calling witnesses, presenting evidence, and conducting cross-examination – tasks that can be overwhelming

without legal training. Recognizing these barriers, the Tax Court is committed to access to justice for all

petitioners and informs self-represented ( pro se) taxpayers about the availability of LITC assistance by

including LITC contact information in multiple court mailings.

Through the Tax Court’s Calendar Call Program, participating LITCs also provide consultations to pro se

taxpayers at calendar call sessions. In many cities, the Tax Court relies on a local LITC clinician to coordinate

services to taxpayers wanting assistance. In 2024, 124 clinics participated in the program, consulting with 549

self-represented taxpayers and provided representation to 1,059 taxpayers in Tax Court proceedings.

16 Low Income Taxpayer Clinics Program Report 2025

Training Students to Provide High Quality Representation Services

LITCs based at law schools, business schools, and accounting programs play a dual role: serving taxpayers

while training the next generation of tax professionals. Under the supervision of qualified practitioners,

students and recent graduates assist with all aspects of clinic casework. Students help determine taxpayer

eligibility for services, research issues, gather information from taxpayers and the IRS, and develop a strategy

for representation. They also assist with litigation tasks such as collecting and reviewing evidence, drafting

motions and briefs, and participating in hearings and oral arguments. By working directly with taxpayers,

students develop and hone their advocacy skills while fostering a commitment to community involvement and

pro bono work. Some students go on to careers in public service, including roles within the IRS. Their clinic

experience provides them with valuable insight into and understanding of the taxpayer’s perspective, which

informs more effective and compassionate tax administration.

Low Income Taxpayer Clinics Program Report 2025 17

Taxpayers who LITCs serve often share a common trait – the desire to comply with tax return filing

requirements and payment responsibilities. For many low-income and ESL taxpayers, tax problems arise

not from willful noncompliance but from limited access to clear, reliable information and difficulty navigating

an increasingly complex tax system. LITCs play a critical role in educating taxpayers about their rights and

responsibilities, helping demystify tax concepts such as eligibility rules for refundable credits, recordkeeping

requirements, and recognition and avoidance of tax scams. Education empowers taxpayers to make informed

decisions and promotes tax compliance, the cornerstone of effective tax administration.

Taxpayers with limited English proficiency face additional barriers to finding understandable and reliable tax

information. Many who have immigrated to the United States may come from countries with very different tax

systems and may be unfamiliar with U.S. filing and payment obligations. These taxpayers are also particularly

vulnerable to risks such as identity theft or return preparer misconduct from unscrupulous tax return preparers

who steal or divert refunds and disappear long before their bad acts are discovered. All of these can have

long-lasting financial consequences.

When LITCs educate taxpayers, they create an environment where participants can interact with the instructor

and ask questions. Clinics distribute tax materials in many different languages and have staff, volunteers,

and interpreter services available to conduct educational activities in languages spoken by the clinics’ target

audiences. IRS Publication 4134 reflects the wide range of languages in which LITCs offer services.

In addition to education, clinics conduct outreach to inform others about the availability of LITC services. They

share information about the availability of TAS, VITA sites, and other resources for taxpayer assistance in their

local communities. LITCs collaborate and work extensively with many community partners and stakeholders to

conduct training and outreach for taxpayers.

In 2024, LITCs conducted over 20,000 educational activities to over 161,000 low-income and ESL taxpayers.

Clinics provided over 450 additional educational sessions to over 13,000 staff members and volunteers at

partner community groups, government agencies, and other organizations that assist low-income and ESL

taxpayers. These efforts strengthened the LITCs’ relationships and networks with community stakeholders,

expanded the scope of their outreach and education efforts, and enabled other service providers to look at

client issues holistically to address their tax issues. These networks and partnerships allow for mutual referrals

to address the different needs of low-income and ESL individuals.

18 Low Income Taxpayer Clinics Program Report 2025

Low Income Taxpayer Clinics Program Report 2025 19

The third prong of the LITC mission is advocacy. LITCs are uniquely positioned to identify emerging systemic

issues or trends in tax administration that impact their taxpayer clients based on firsthand experience. LITCs

see how IRS policies and procedures affect individual taxpayers and entire populations. LITCs also network

with one another, which allows clinicians to gain a broader perspective on taxpayers in other areas

experiencing similar problems.

LITCs are encouraged to share what they have learned to help improve service delivery by the IRS and

the broader practitioner community. Clinicians share this knowledge in many ways, including developing

resource materials and providing training to other practitioners. The knowledge they share is not limited to

substantive tax expertise; it also involves removing barriers and improving outcomes by changing the way

LITCs deliver service.

Advocacy efforts often require sustained effort. Raising awareness and building understanding take time and

effort. One organization or groups of organizations can undertake advocacy efforts. LITCs support advocacy

through many channels, including organizing and leading networking groups and participating in clinician

listservs and other practitioner events to discuss emerging issues or ongoing problems.

When the IRS seeks public comment on IRS proposed administrative rules, LITCs often respond individually or

in collaboration with the Pro Bono Tax Clinic Committee. They advocate through the comments they provide

to help ensure IRS rules and procedures are fair and equitable for taxpayer populations who may not have the

knowledge or resources to advocate for their own interests.

LITCs successfully address systemic issues administratively within the IRS and through the cases they litigate

in the Tax Court and other federal courts. By challenging problematic interpretations of tax law or administrative

practices, clinics can achieve outcomes that benefit individual taxpayers, similarly situated taxpayers

nationwide, and the related impact under the tax laws in administrative processes and future litigation.

20 Low Income Taxpayer Clinics Program Report 2025

The LITC Program Office manages and administers the LITC grant program to ensure that clinics use federal

funds appropriately and operate in accordance with all applicable statutory, regulatory, and public policy

requirements. Core responsibilities include administering the award and disbursing grant funds, providing

guidance and assistance to prospective applicants and grant recipients, and overseeing and monitoring

clinic performance.

Each year, the Program Office revises and issues Publication 3319, Low Income Taxpayer Clinics Grant

Application Package and Guidelines, which provides clear instructions for applicants and program guidance.

Additionally, the program updates Publication 4134, Low Income Taxpayer Clinic List, annually to ensure

accurate public information is available about funded clinics. Program staff review all grant applications,

analyze performance data from clinic reports, and make funding recommendations to the National Taxpayer

Advocate. They analyze performance data from progress reports submitted by LITCs to identify clinic support

needs, performance trends, and best practices. This data informs program involvement and activities,

contributes to the program’s annual report, and supports responses to information requests from TAS and IRS.

To empower the LITCs in their mission and support what they need to succeed, the Program Office provides

guidance and technical assistance to current grant recipients and prospective applicants. The office maintains

the LITC Toolkit, a website used to share news, guidance, best practices, and resources with clinics, and

organize and host the Annual LITC Grantee Conference, which provides training to LITC staff and fosters

relationships between clinicians. Program Office staff also organize multiple training opportunities for clinics

throughout the year, are responsible for issuing special appearance authorizations that permit students and

law graduates to represent taxpayers before the IRS, and coordinate access to e-Services products offered

by the IRS.

Oversight is a key component of the Program Office’s responsibilities. This includes reviewing clinic budgets

and financial reports to ensure clinics properly expend federal funds and properly source, spend, and value

matching funds. The Program Office staff ensures the clinics follow the eligibility requirements, and they

conduct site assistance visits to interview clinic personnel, observe facilities, review procedures and internal

controls, corroborate report information, and evaluate operations. The Program Office also coordinates the

civil rights pre-award compliance reviews with the IRS and takes steps to ensure all clinics are following all

federal tax and other obligations. Through these oversight efforts, the Program Office ensures clinics maintain

transparency, accountability, and compliance with all applicable laws and policies.

In 2024, the Program Office reviewed its oversight procedures and began the process of revising the progress

reporting forms to help reduce administrative burden on the LITCs and improve the efficiency of the program.

The office started development of a new comprehensive grants management system and successfully hosted

the Annual LITC Grantee Conference in person at a new location.

Low Income Taxpayer Clinics Program Report 2025 21

The LITC Program Office extends its sincere gratitude to members of Congress for their continued support of

the LITC Program. Increased funding and higher award caps have enabled clinics to expand their reach and

provide essential services to taxpayers who might otherwise have nowhere to turn.

We also recognize the invaluable contributions of the LITC clinicians, students, law graduates, and volunteers

whose dedication and compassion transformed the lives of thousands of taxpayers in 2024. Through

representation, education, and advocacy, your work inspires and changes lives every day, restores financial

stability, and strengthens trust in the tax system.

As we look ahead, the LITC Program remains committed to addressing emerging challenges and embracing

new opportunities to improve and collaborate with community partners to find innovative ways to reduce

barriers to service. Together, we will continue working to ensure that every taxpayer, regardless of income,

language, or circumstance, has access to justice within the tax system.

Finally, we extend our heartfelt gratitude to the vendors who generously provide complimentary software

and online tools that are essential to the work of LITCs. ¹⁵ Your support equips clinics with the technology and

resources needed to serve taxpayers effectively, efficiently, and with care. By removing financial barriers and

expanding access to high quality tools, you play a meaningful role in strengthening taxpayer advocacy and

access to justice.

We thank the following organizations for their continued partnership and generosity:

• Bloomberg

• Blue J Legal, Inc.

• Drake Software – TaxAct Professional

• Tax Analysts

• Tax Help Software

22 Low Income Taxpayer Clinics Program Report 2025

1 This report uses gender neutral pronouns in case summaries and examples to protect the anonymity of the parties involved.

2 Pub. L. No. 105-206, § 3601, 112 Stat. 685, 774 (1998).

3 IRC § 7526.

4 See Consolidated Appropriations Act, 2023, Pub. L. No. 117-328, Div. E, 136 Stat. 4459, 4655-56 (2022); Further Consolidated Appropriations Act, 2024, Pub. L. No. 118-47, Div. B, 138 Stat. 27, 526 (2024). Removing the per-clinic cap would provide TAS flexibility in allocating appropriated funds between clinics but would not impact the total annual appropriated funds.

5 See National Taxpayer Advocate 2025 Purple Book, Compilation of Legislative Recommendations to Strengthen Taxpayer Rights and Improve Tax Administration 155-157 (Legislative Recommendation: Enable the Low Income Taxpayer Clinic Program to Assist More Taxpayers in Controversies With the IRS), https://www.taxpayeradvocate. irs.gov/wp-content/uploads/2024/12/ARC24_PurpleBook_08_MiscRecs_65.pdf.

6 IRC § 7803(a)(3)(I).

7 See IRC § 7803(a)(3)(C), (D), (E).

8 See IRC § 7803(a)(3)(A).

9 See IRC § 7803(a)(3)(J).

10 Taxpayer First Act, Pub. L. No. 116-25, § 1402, 133 Stat. 981, 997 (2019).

11 VITA sites offer free tax help to taxpayers who need assistance preparing their own tax returns, including people who generally make $67,000 or less, persons with disabilities, and limited English-speaking taxpayers.

12 Taxpayer First Act, Pub. L. No. 116-25, § 1401, 133 Stat. 981, 993 (2019).

13 See IRS Pub. 3319, 2026 LITC Grant Application Package and Guidelines, 6 (May 2025), https://www.irs.gov/pub/ irs-pdf/p3319.pdf.

14 United States Tax Court Congressional Budget Justification, FY 2026 27 (May 1, 2025), https://ustaxcourt.gov/files/ documents/FY_2026_Congressional_Budget_Justification.pdf.

15 Thanking these vendors for their donations to the LITCs does not constitute an endorsement of the vendors or their services.

Low Income Taxpayer Clinics Program Report 2025 23

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www.TaxpayerAdvocate.irs.gov/LITC

Publication 5066 (Rev. 3-2026) Catalog Number 61675T Department of the Treasury Internal Revenue Service www.irs.gov