IR-2020-43, February 26, 2020
WASHINGTON — The Internal Revenue Service's Low Income Taxpayer Clinic (LITC) Program Office has issued its annual program report PDF. The report describes how LITCs provide representation, education, and advocacy for taxpayers who are low income or speak English as a second language (ESL).
The LITC Program is a federal grant program administered by the Taxpayer Advocate Service, led by the Acting National Taxpayer Advocate, Bridget Roberts. LITCs represent individuals whose incomes are below a certain level and need to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. They can represent taxpayers in court as well as within the IRS. They also can provide information about taxpayer rights and responsibilities in different languages for ESL taxpayers. LITCs provide services for free or a small fee. They receive IRS grants but work independently to assist and advocate for taxpayers.
During 2018, LITCs represented 19,513 taxpayers dealing with an IRS tax controversy. They helped taxpayers secure more than $4.7 million in tax refunds and reduced taxpayers' liabilities by nearly $124 million. They also brought more than 4,200 taxpayers back into payment compliance.
Through outreach and education activities, LITCs strived to ensure individuals understood their rights as U.S. taxpayers by conducting more than 1,700 educational activities that were attended by over 16,600 persons. More than 1,800 volunteers contributed to the success of LITCs by contributing nearly 57,000 hours of their time. More than two-thirds of the volunteers were attorneys, certified public accountants, or enrolled agents.
LITCs used a variety of approaches to successfully advocate for taxpayers. These included utilizing collection alternatives to resolve issues administratively within the IRS litigating cases in the United States Tax Court and other federal courts, and elevating systemic issues through the Taxpayer Advocate Service's Systemic Advocacy Management System. Below is just one example of how an LITC assisted taxpayers in need:
The taxpayers were a senior couple with no children. The husband had served in the military and was disabled during combat operations. He had a construction business, and together he and his wife invested large amounts of time and money into renovating their home into a bed and breakfast. After years of financial setbacks, the couple lost their home and long-time business, and incurred a large outstanding federal tax debt. The taxpayers filed for bankruptcy protection.
At that time, they were living on a fixed income of Social Security and a small Veterans Administration pension in a subsidized senior apartment that they were told they could not live in if they had more than $10,000 in tax debt. The couple came to an LITC after they began receiving certified mail notices from the IRS about the federal tax debt. The LITC called the IRS to request a 60-day hold on collection while the taxpayers gathered documents for an Offer-In-Compromise (OIC). The couple then received a notice of intent to levy their Social Security benefits, and the LITC requested a Collection Due Process hearing, where it helped the couple settle its entire federal tax debt with an OIC for $1. The taxpayers returned a customer satisfaction survey to the LITC and acknowledged the work of the staff attorney by saying, "Wonderful you have such a smart, kind, and caring man on your staff. Thank you so much for everything."
The full reportPDF contains extensive details about the LI TC Program and more extraordinary stories about the representation that LITCs provide. It also details the results that LITCs achieved on behalf of their clients.
2020 Grant Recipient List
Through the LITC Program, the IRS awards matching grants of up to $100,000 per year to qualifying organizations. The Internal Revenue Service today announced $11.6 million in matching grants to 131 recipients across the country for development, expansion or continuation of LITCs for the 2020 grant year. IRS Publication 4134, Low Income Taxpayer Clinic ListPDF, provides information about LITCs by geographic area, including contact information and details about the languages, in addition to English, in which each LITC offers services. Publication 4134 is available at IRS.gov.
The grant year began on Jan. 1 and ends on Dec. 31. The following is a list of the 131 organizations awarded a grant for the 2020 grant year:
2020 Low Income Taxpayer Clinics
Name of Organization
City
State
Award Amount
Alaska Business Development Center LITC
Anchorage
AK
$76,000
Legal Services Alabama LITC
Montgomery
AL
$100,000
UA Little Rock Bowen School of Law LITC
Little Rock
AR
$100,000
Legal Aid of Arkansas LITC
Springdale
AR
$64,000
Community Legal Services LITC
Phoenix
AZ
$95,000
Southern Arizona Tax Clinic
Tucson
AZ
$85,919
Bet Tzedek Legal Services Tax Clinic
Los Angeles
CA
$100,000
KYCC Low Income Taxpayer Clinic
Los Angeles
CA
$100,000
Pepperdine LITC
Los Angeles
CA
$85,000
Bookstein Low Income Tax Clinic
Los Angeles
CA
$95,000
Chapman University Tax Law Clinic
Orange
CA
$100,000
Inland Counties Legal Services LITC
Riverside
CA
$90,000
Legal Aid Society of San Diego LITC
San Diego
CA
$100,000
University of San Diego LITC
San Diego
CA
$100,000
Chinese Newcomers Service Center
San Francisco
CA
$97,966
Justice and Diversity Center of the Bar Association of San Francisco
San Francisco
CA
$100,000
UC Hastings Low-Income Taxpayer Clinic
San Francisco
CA
$90,000
Cal Poly Low Income Taxpayer Clinic
San Luis Obispo
CA
$100,000
Community Legal Aid So Cal LITC
Santa Ana
CA
$60,000
Colorado Legal Services LITC
Denver
CO
$57,955
Denver Asset Building Coalition LITC
Denver
CO
$50,000
University of Denver LITC
Denver
CO
$100,000
Quinnipiac University School of Law LITC
Hamden
CT
$100,000
UConn Law School Tax Clinic
Hartford
CT
$95,000
The Catholic University of America LITC
Washington
DC
$100,000
The Janet R. Spragens Federal Tax Clinic
Washington
DC
$100,000
Delaware Community Reinvestment Action Council LITC
Wilmington
DE
$100,000
Florida Rural Legal Services Low Income Taxpayer Clinic
Ft. Meyers
FL
$85,000
Three Rivers Legal Services, Inc.
Gainesville
FL
$65,000
Legal Services of Greater Miami Community Tax Clinic
Miami
FL
$100,000
Bay Area Legal Services, Inc. LITC
Plant City
FL
$90,000
Legal Aid Services of Broward and Collier Counties
Plantation
FL
$100,000
Gulfcoast Legal Services LITC
St. Petersburg
FL
$100,000
Legal Services of North Florida
Tallahassee
FL
$100,000
Legal Aid Society of Palm Beach County LITC
West Palm Beach
FL
$90,000
The Philip C. Cook Low-Income Taxpayer Clinic
Atlanta
GA
$100,000
JCvision and Associates, Inc.
Hinesville
GA
$75,800
North Georgia Low Income Taxpayer Clinic
Lawrenceville
GA
$65,000
Iowa Legal Aid LITC
Des Moines
IA
$100,000
University of Idaho College of Law LITC
Boise
ID
$99,000
La Posada Tax Clinic
Twin Falls
ID
$100,000
Ladder Up Tax Clinic
Chicago
IL
$100,000
Loyola Federal Income Tax Clinic
Chicago
IL
$100,000
Administer Justice
Elgin
IL
$100,000
Prairie State Legal Services LITC
Wheaton
IL
$100,000
Indiana Legal Services LITC
Bloomington
IN
$100,000
Neighborhood Christian Legal Clinic
Indianapolis
IN
$100,000
Notre Dame Tax Clinic
South Bend
IN
$95,000
Kansas Legal Services, Inc. LITC
Kansas City
KS
$49,000
The Center for Great Neighborhoods LITC
Covington
KY
$100,000
Legal Aid Society Low Income Taxpayer Clinic
Louisville
KY
$62,800
AppalRed Low Income Taxpayer Clinic
Richmond
KY
$90,000
Southeast Louisiana Legal Services LITC
New Orleans
LA
$100,000
Greater Boston Legal Services
Boston
MA
$95,000
Legal Services Center of Harvard Law School LITC
Jamaica Plain
MA
$100,000
Springfield Partners for Community Action LITC
Springfield
MA
$50,000
Maryland Volunteer Lawyers Service LITC
Baltimore
MD
$100,000
University of Baltimore LITC
Baltimore
MD
$100,000
University of Maryland Carey School of Law LITC
Baltimore
MD
$74,000
Pine Tree Legal Assistance, Inc. LITC
Bangor
ME
$100,000
University of Michigan LITC
Ann Arbor
MI
$95,000
Accounting Aid Society
Detroit
MI
$100,000
Alvin L. Storrs Low Income Taxpayer Clinic
East Lansing
MI
$100,000
West Michigan Low Income Taxpayer Clinic
Grand Rapids
MI
$84,000
Mid-Minnesota Legal Aid Tax Law Project
Minneapolis
MN
$88,000
University of Minnesota LITC
Minneapolis
MN
$100,000
Kansas City Tax Clinic
Kansas City
MO
$76,000 
Legal Aid of Western Missouri LITC
Kansas City
MO
$100,000
Washington University School of Law LITC
St. Louis
MO
$96,000
Mississippi Taxpayer Assistance Project
Oxford
MS
$81,500
Montana Legal Services Association LITC
Helena
MT
$26,000
North Carolina Low Income Taxpayer Clinic
Charlotte
NC
$100,000
NC Central University School of Law LITC
Durham
NC
$100,000
Legal Aid of Nebraska LITC
Lincoln
NE
$50,625
NH Pro Bono Low-Income Taxpayer Project
Concord
NH
$85,000
South Jersey Legal Services, Inc. LITC
Camden
NJ
$70,000
Legal Services of New Jersey Tax Legal Assistance Project
Edison
NJ
$100,000
Northeast New Jersey Legal Services LITC
Jersey City
NJ
$100,000
Rutgers Federal Tax Clinic
Newark
NJ
$95,000
NMLA Low Income Taxpayer Clinic
Albuquerque
NM
$100,000
Four Corners Low Income Taxpayer Clinic
Farmington
NM
$94,000
Legal Aid Society of Northeastern New York LITC
Albany
NY
$90,000
Bronx Legal Services
Bronx
NY
$80,000
Brooklyn Legal Services Corporation A LITC
Brooklyn
NY
$95,000
Brooklyn Low-Income Taxpayer Clinic
Brooklyn
NY
$100,000
Erie County Bar Association Volunteer Lawyers Project LITC
Buffalo
NY
$90,000
Hofstra Low Income Taxpayer Clinic
Hempstead
NY
$21,000
Queens Legal Services LITC
Jamaica
NY
$90,000
Fordham Law School
New York
NY
$95,000
Mobilization for Justice
New York
NY
$80,000
The Legal Aid Society LITC
New York
NY
$100,000
Migration Resources Center LITC
Staten Island
NY
$50,000
Syracuse University College of Law LITC
Syracuse
NY
$100,000
Community Legal Aid Services LITC
Akron
OH
$80,000
Legal Aid of Greater Cincinnati LITC
CINCINNATI
OH
$85,000
The Legal Aid Society of Cleveland LITC
Cleveland
OH
$95,000
Southeastern Ohio Legal Services for the public
Columbus
OH
$90,000
The Legal Aid Society of Columbus LITC
Columbus
OH
$100,000
Legal Aid of Western Ohio LITC
Toledo
OH
$65,000
Toledo Tax Controversy Clinic LITC
Toledo
OH
$41,351
Legal Aid Services of Oklahoma LITC
Oklahoma City
OK
$63,000
El Programa Hispano Catolico's LITC
Gresham
OR
$90,000
Legal Aid Services of Oregon LITC
Portland
OR
$90,000
Lewis & Clark Low Income Taxpayer Clinic
Portland
OR
$100,000
Philadelphia Legal Assistance LITC
Philadelphia
PA
$100,000
University of Pittsburgh School of Law LITC
Pittsburgh
PA
$85,000
Villanova Federal Tax Clinic
Villanova
PA
$100,000
Southwestern Pennsylvania Legal Services LITC
Washington
PA
$60,000
MidPenn Legal Services Low Income Taxpayer Clinic
York
PA
$70,000
Rhode Island Legal Services LITC
Providence
RI
$100,000
South Carolina Legal Services LITC
Greenville
SC
$95,000
University of South Dakota School of Law Federal tax Clinic
Vermillion
SD
$90,000
Memphis Area Legal Services
Memphis
TN
$100,000
Tennessee Taxpayer Project
Oak Ridge
TN
$100,000
Legal Aid of Northwest Texas LITC
Fort Worth
TX
$100,000
Texas A&M University School of Law Tax Clinic
Fort Worth
TX
$85,000
Houston Volunteer Lawyers LITC
Houston
TX
$85,000
Lone Star Legal Aid
Houston
TX
$100,000
South Texas College of Law LITC
Houston
TX
$99,957
Texas Tech School of Law LITC
Lubbock
TX
$100,000
Texas Taxpayer Assistance Project
San Antonio
TX
$100,000
Centro Hispano LITC
Provo
UT
$100,000
Legal Services of Northern Virginia LITC
Fairfax
VA
$100,000
Washington and Lee University School of Law Tax Clinic
Lexington
VA
$80,000
The Community Tax Law Project
Richmond
VA
$100,000
Vermont Low Income Taxpayer Clinic
Burlington
VT
$75,000
University of Washington Federal Tax Clinic
Seattle
WA
$100,000
Gonzaga University Federal Tax Clinic
Spokane
WA
$95,000
Legal Action of Wisconsin LITC
Milwaukee
WI
$100,000
The Legal Aid Society of Milwaukee, Inc.
Milwaukee
WI
$75,361
Northwoods Tax Project
Wausau
WI
$84,000