Low-income individuals and those speaking English as a second language can access free or low-cost legal aid through an IRS-certified Low Income Taxpayer Clinic 2025 (LITC) to resolve tax disputes, receive education, and obtain representation.
In 2025, eligible taxpayers with limited income or limited English proficiency can seek help from a Low Income Taxpayer Clinic 2025 (LITC)—independent organizations funded partly by the IRS’s Taxpayer Advocate Service. These clinics provide free or low-cost legal representation in IRS disputes including audits, collections, appeals, and Tax Court cases. They also offer education on taxpayer rights, especially for ESL taxpayers. To qualify, your household income must fall below 250% of federal poverty guidelines (e.g., up to about $80,375 for a family of four), and the tax issue typically must involve less than $50,000.
Check Income & Issue Eligibility
Ensure your household income is at or below 250% of the Federal Poverty Level (e.g., ≤$39,125 for an individual, ≤$80,375 for four), and your tax dispute involves less than $50,000 with the IRS.
Locate a Clinic
Use the IRS Low Income Taxpayer Clinic 2025 Finder or download Publication 4134 (English/Spanish) to search clinics by state, territory, or even abroad. Many operate within nonprofit legal services, universities, or community legal offices.
Initiate Contact
Reach out via phone or email to your nearest LITC. They usually conduct an intake assessment covering income, household size, tax issue details, and whether you’re subject to IRS actions like audit or levies.
Apply & Provide Documentation
Be prepared to furnish income verification, IRS notices, identity documents, and other relevant tax records. Some clinics may require a small fee, but services are generally gratis or minimal cost.
Receive Legal Representation or Assistance
Once accepted, LITC staff or supervised volunteers can represent you before the IRS and Tax Court, help respond to notices, secure offers in compromise, or negotiate installment agreements.
Benefit from ESL Support (If Applicable)
Clinics with ESL programs offer materials and guidance in multiple languages, ensuring non‑English speakers understand their taxpayer rights.
Get Education & Outreach
Many LITCs host workshops or one-on-one sessions to educate you on filing requirements, credit eligibility, and how to avoid future tax issues.
Follow Up
Stay in touch with your assigned representative, comply with documentation requests, and track your case until resolution—whether through audit relief, reduced liability, or refund recovery.
In 2025, eligible low-income or ESL taxpayers can obtain professional, mostly free assistance through local LITCs. Start by verifying income and issue limits, locating a nearby clinic via the IRS LITC Finder, then apply with your documentation. Once accepted, you'll receive expert representation and support navigating disputes, ensuring fair treatment and clarity about your tax rights.