What is a Low Income Taxpayer Clinic?

A Low Income Taxpayer Clinic (LITC) is a program that receives a matching grant from the Internal Revenue Service (IRS) to assist low income individuals who have a tax dispute with the IRS, or to provide education and outreach to individuals who  speak English as a second language (ESL). LITCs are not part of the IRS but they receive partial funding from the IRS via the LITC grant program, which is administered by the Taxpayer Advocate Service.