What is the primary purpose of Low Income Taxpayer Clinics (LITC)?

The primary purpose of Low Income Taxpayer Clinics (LITC) is to assist individuals with more complex federal tax issues. These clinics are designed to help low-income taxpayers who have disputes with the Internal Revenue Service (IRS) or who need assistance navigating complex tax matters. LITCs provide essential legal representation, support in resolving tax disputes, and education about taxpayer rights. This assistance is particularly valuable for taxpayers facing audits, appeals, or other tax problems that require legal expertise.

By focusing on complex federal tax issues, LITCs play a crucial role in ensuring that low-income individuals receive fair treatment and access to representation in matters that could otherwise pose significant financial challenges. This aspect highlights the LITCs' mission to promote understanding and compliance with tax laws, especially for those who might be at a disadvantage due to their financial situation.