25 Years of Making a Difference: Celebrate and Join the LITC Movement!

NTA Blog: 25 Years of Making a Difference: Celebrate and Join the LITC Movement!

This year, we are celebrating the 25th anniversary of the Low Income Taxpayer Clinic (LITC) grant program. Since 1999, LITCs have been changing lives, leveling the playing field, and standing up for low-income and English as a second language (ESL) taxpayers across the nation. Imagine facing a tax audit, tax debt, or dispute without the resources to hire expert help. That’s intimidating to almost anyone, but especially to low-income individuals who can’t afford to get help. That’s where the LITC Program steps in to save the day!

LITCs have been empowering vulnerable taxpayers and strengthening the fairness and integrity of our tax system. LITCs provide expert legal assistance, education, and advocacy, for free or for a small fee, to taxpayers who need it most, helping them navigate the complex world of tax controversies with confidence. Let’s look back, celebrate the successes of our dedicated clinicians, and explore ways you can be part of this amazing journey and make a real difference.

Program with a Heart: A Lifeline for Vulnerable Taxpayers

Navigating taxes can be tough, but for low-income and ESL taxpayers, it’s often overwhelming. LITCs were born out of a pressing need to support low-income and ESL taxpayers in navigating the complexities of the U.S. tax system – to provide vital support to those who might otherwise feel powerless in the face of IRS disputes or confusing tax laws.

Congress authorized funding for LITCs under the IRS Restructuring and Reform Act of 1998, which is codified at IRC § 7526. The program started with a simple goal: to help taxpayers who can’t afford representation or who face language barriers by providing matching grant funds to qualifying organizations that can assist them. Since 2003, the Taxpayer Advocate Service has proudly overseen this program, which funds clinics across the country. Together, the clinics have been helping people tackle audits, resolve tax disputes, and understand their rights and responsibilities as taxpayers. From the outset, the LITC Program has been more than just a resource; it serves as a cornerstone of equity in tax administration by providing essential support for taxpayers who cannot afford legal representation in disputes with the IRS. In addition to providing representation and education, LITCs also identify problems within the IRS and advocate for change. Systemic problems the clinics identify and seek to solve are often far reaching, benefiting taxpayers well beyond those they represent.

The Impact of the LITC Program Over 25 Years

The LITC Program has experienced extraordinary growth, expanding from 34 grants totaling approximately $1.46 million in 1999 to 138 grants totaling over $19 million in 2024. LITCs include academic institutions, legal aid organizations, and nonprofits – all united in their mission to support taxpayers in need.

Superheroes of Tax Justice

The impact of LITCs is profound. They ensure that even the most vulnerable taxpayers have access to resources that safeguard their rights and help them meet their obligations. These clinics – and the dedicated individuals who power them – are nothing short of superheroes, fighting for fairness in a system that impacts us all.

LITCs were designed to balance the scales of justice, ensuring that economically disadvantaged taxpayers have access to expert representation when dealing with a complex and often intimidating tax system. Over the past 25 years, clinicians have demonstrated remarkable success in assisting vulnerable taxpayers and fundamentally enhanced access to justice.

A Heartfelt Thank You

I want to extend my deepest gratitude to every clinician, volunteer, advocate, and member of Congress who has made the LITC Program what it is today. Your dedication and hard work have transformed countless lives, built trust in the tax system, and shown what’s possible when we come together to support those in need. The work of LITCs is proof that fairness and compassion can be a part of tax administration. Together, we can ensure this vital mission continues to thrive for another 25 years and beyond.

Key Contributions

Legal Representation: One of the most critical functions LITCs perform is providing legal representation to individuals facing audits or collection actions. Many of these individuals would otherwise be unable to afford professional assistance. LITCs handle thousands of cases annually, resolving issues such as tax debt disputes, denial of Earned Income Tax Credit claims, and erroneous IRS assessments.

Tax Education: LITCs educate low-income individuals and ESL taxpayers about their rights and responsibilities under the law, which is particularly important given the complexity of the U.S. tax code and the challenges many taxpayers face in understanding it. Educational efforts by LITCs include workshops, seminars, and one-on-one counseling sessions, which help individuals navigate their obligations, avoid future disputes, and understand refundable credits.

Systemic Advocacy: LITCs go above and beyond individual cases, advocating for policy changes that promote fairness and equity across the tax system and thereby benefiting all taxpayers.

The best part? Every dollar spent on LITCs not only helps individuals and their families but strengthens our entire tax system by encouraging compliance and building trust.

Building a More Inclusive Tax System

Compliance is the lifeblood of our tax system. The work of our clinicians ensures that even the most vulnerable taxpayers have the resources and support they need to meet their obligations while safeguarding their rights. Moreover, the program enhances public trust by making the tax system more accessible and equitable. Despite their successes, the LITCs face ongoing challenges, including increasing demand for their services. The number of taxpayers eligible for LITC assistance far exceeds the program’s capacity or resources, which underscores the need for continued investment and support in this successful federal program. In my Purple Book of legislative recommendations, I have recommended that Congress enact legislation to enable the Low Income Taxpayer Clinic program to assist more taxpayers in controversies with the IRS.

Looking Ahead: A Lifeline for Taxpayers in Need

As we celebrate the LITC Program’s 25th anniversary, we also look to the future. The program’s mission – ensuring fairness, access, and advocacy for underserved taxpayers – remains as vital as ever. With ongoing support, the LITC Program will continue to empower taxpayers, advance systemic improvements, protect taxpayer rights, and uphold the integrity of the tax compliance system. Together, we can ensure that every taxpayer has access to a fair and just tax system for years to come.

Want to Make a Difference? Here’s How You Can Help!

The LITC Program thrives because of passionate people who want to give back. Whether you’re a tax professional, attorney, student, accountant, enrolled agent, or just someone who loves to help others, there’s a place for you in this movement. Help us write the next chapter of this incredible story by working together to build a fairer, more accessible tax system for everyone!

Here’s how you can get involved:

1. Volunteer Your Expertise: If you’re a tax pro or lawyer, your skills are invaluable! Volunteer at a clinic near you to help taxpayers resolve disputes, file appeals, navigate our complex tax laws and IRS procedures, and secure taxpayers’ rights.
2. Spread the Word: Know someone who can use LITC’s help or who might want to volunteer? Share this blog and encourage them to get involved.
3. Partner with an LITC: If you’re part of a nonprofit, legal organization, or university, join us and apply next year for an LITC federal grant.
4. Provide Financial and Tax Education: Many low-income and ESL individuals struggle with understanding their financial responsibilities and rights as taxpayers. Partner with a local LITC by host workshops, webinars, or one-on-one counseling sessions to teach financial literacy, budgeting, and tax basics.
5. Offer Pro Bono Service Year–Round: Tax season isn’t the only time people need help. Many low-income individuals face ongoing issues like IRS disputes, back taxes, collection issues, or questions about the tax law. Set aside time to assist those that can’t afford professional services.
6. Donate Resources: If your schedule doesn’t allow for hands-on volunteering, consider supporting organizations with financial or material contributions and help expand the clinics’ ability to reach more taxpayers in need.

Your skills have the power to make a real difference, whether by resolving disputes, ensuring access to vital credits and refunds, assisting with collection issues, or advocating for systemic change. Let’s use our expertise to give back, so together we can build a better tax system for everyone!

Resources

You can read about the important activities and accomplishments of the LITC Program in the Program Report. To see a list of the LITCs and their locations throughout the United States, visit the LITC page on the Taxpayer Advocate Service website.

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