About the Low-Income Taxpayer Clinic (LITC)

The Low-Income Taxpayer Clinic (LITC) is a specialized program designed to assist taxpayers with disputes or issues related to the Internal Revenue Service (IRS). The clinic is committed to providing representation and education to low-income individuals who require support navigating complex tax matters. All services are offered at no cost.

Eligibility Requirements

Eligibility is based on federal poverty guidelines. Taxpayers must have an income at or below 250% of the Federal Poverty Level (FPL).

(aspe.hhs.gov:  Refer to the income thresholds based on household size.)

  • Disputes with the IRS, such as audits, tax collection, and appeals.
  • Assistance with federal tax issues like identity theft, erroneous penalties, or denied credits (e.g., Earned Income Tax Credit).
  • LITC does not prepare current-year tax returns as it addresses past tax controversies only (visit www.cwfphilly.org for more information on current year tax preparation services).

How LITC Can Help Tax Payers

Representation in IRS Matters:
  • CWF’s Enrolled Agent(s) or licensed attorney(s) will assist with:
    • IRS audits and appeals
    • Tax court litigation
    • Resolving tax debt or unpaid taxes
Education on Taxpayer Rights
  • Taxpayers receive guidance on their rights and responsibilities under U.S. tax law
Support with Errors or Misunderstandings:
  • Taxpayers receive guidance on their rights and responsibilities under U.S. tax law
Language Assistance:
  • LITC offers interpretation and translation services for individuals with limited English proficiency.

What to Know Before Contacting LITC

Prepare and bring the following items when reaching out to LITC:

      • IRS notices or correspondence (e.g., CP letters)
      • Copies of prior tax returns
      • Proof of income or financial hardship

Respond promptly to IRS deadlines. Delayed action can result in additional penalties or fees.

LITC services are by appointment only. Contact the program early to secure assistance before deadlines.

For current-year tax returns, refer to Campaign for Working Families’ free tax preparation services.

INFORMATION YOU SHOULD KNOW

 
  • Service Areas: Philadelphia, New Jersey and New York City
  • Office Hours: Monday – Friday: 9:00 AM to 5:00 PM Walk-in and By appointment 

Book an appointment

Frequently Asked Questions (FAQ)

LITC can assist in negotiating payment plans or exploring tax debt relief options.

The clinic focuses primarily on federal tax matters. For state issues, additional resources may be available.

Services are offered at no cost to qualifying individuals.

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