Low-Income Taxpayer Clinic (LITC)

The Clinic serves the community by representing taxpayers whose incomes are too low for them to hire professional help. People with income under the larger of $54,000 or 250% of the federal poverty guidelines receive help for free. Although our service is free, all clients must pay out of pocket expenses such as court filing fees and service of process.

Prospective Clients
Client Screening

All prospective clients are initially screened by the Clinic staff. To begin the screening process, you must submit the screening form which can be obtained online or by calling us at (818) 366-0111.

Client Eligibility
You may be eligible if you meet these requirements:

You have a dispute with the Internal Revenue Service.
The amount in dispute with the Internal Revenue Service is not greater than $50,000 for any taxable year.
You live in Los Angeles County and your household total income–you, and any spouse or dependents–does not exceed 250% of the current Federal Poverty Guidelines.

Cases Handled

Installment Agreements
Offers in Compromise
Currently not Collectible
Collection Appeals Hearings
Innocent Spouse
Audits
US Tax Court