Publication 5077 — Low Income Taxpayer Clinics (LITC) Pro Bono Panel Recruitment

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5077.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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A Low Income Taxpayer Clinic (LITC) is an organization that assists taxpayers through grants received from the IRS. LITCs represent low-income taxpayers in controversies with the IRS and educate low-income and ESL taxpayers about their taxpayer rights and responsibilities. Services are provided for free or for a nominal fee.

Opportunities depend upon skill sets, experiences, licensures, preferences, and the needs of the LITC, and may include:

Representing taxpayers before

the IRS or in federal court; Consultations; Interpreting or translating for

clients or educational events; Presenting to taxpayers about

their taxpayer rights and responsibilities; Application assistance; Mentoring students; Providing comments on forms,

A variety of organizations host LITCs including:

Accredited law, accounting,

or business schools;

Community-based

non-profits;

Non-profit law firms;

Professional organizations

that recruit volunteers t o assist taxpayers.

proposed rules or regulations; Preparing returns to help

resolve a controversy.

LITCs ensure the fairness and integrity of the tax system for for low-income or ESL taxpayers 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.

Contact your local LITC to inquire about available volunteer opportunities. To find a clinic in your area, refer to IRS Publication 4134, Low Income Taxpayer Clinic List, or email the LITC Program Office at LITCProgramOffice@irs.gov.

The LITC Program Office provides guidance, assistance, and oversight to LITC grantees and prospective applicants, and is part of the Taxpayer Advocate Service. For more information about the impact LITCs have on taxpayers and tax administration, see Publication 5066, LITC Program Report.

An LITC may provide assistance with a variety of tax issues, such as:

Identity theft dispute; Audit reconsideration; Collection Due Process hearing; Offer in compromise; Innocent spouse relief; Levy release; Litigation in the U.S. Tax Court or

other federal courts; Earned Income Tax Credit

examination; Lien withdrawal.

Publication 5077 (Rev. 7-2023) Catalog Number 61853H Department of the Treasury Internal Revenue Service www.irs.gov