What type of issues do Low Income Taxpayer Clinics handle?

Low Income Taxpayer Clinics (LITCs) primarily deal with federal tax issues that go beyond just preparing current year returns. This includes representing taxpayers in disputes with the IRS regarding audits, appeals, collections, and other federal tax controversies. LITCs are designed to assist low-income taxpayers, ensuring they have access to legal advice and representation in complex tax-related matters. This crucial support helps protect the taxpayers' rights and addresses issues that might arise after they've filed their returns, or when they face problems with the IRS for prior years.

While general financial counseling and state tax disputes may be important areas of assistance, they fall outside the specific focus of LITCs. Simple personal tax returns, while they may be a part of the services offered, do not embody the comprehensive and often complex federal issues characterized in the role of these clinics. Therefore, the emphasis is clearly on addressing federal tax issues that extend beyond mere return preparation.