What is the Low-Income Taxpayer Clinic?

The Low-Income Taxpayer Clinic (LITC) helps people whose incomes are too small for them to hire a private attorney. The LITC can help you with controversies about federal income tax matters, including disputes about whether you have paid the proper amount of tax, whether you are  responsible for your spouse’s tax troubles, and how to settle tax debts.

LAWO‘s Low-Income Taxpayer Clinic can:

  • help with your tax problems;
  • provide tax education workshops,presentations, and one-on-one consultations;
  • represent you before the IRS or in U.S. Tax Court in disputes with the IRS involving IRS notices, examinations, collection or appeals involving IRS audits, examinations, and collections.

In order to access an attorney about your tax problems, you must first contact Legal Aid Line of Western Ohio to determine eligibility (see panel at right). Before you contact Legal Aid Line, be sure to have with you:

  • Your current income, including wage and earning statements.
  • Your Social Security number and the Social Security numbers and birth dates for your spouse and dependents on your tax return.
  • Any tax bills, letters or notices from the Internal Revenue Service (IRS) or the U.S. Tax Court.
  • Any letters you have written to IRS.
  • Copies of the tax return you filed for the year in question.

The LITC does not provide tax preparation services.

Spanish speaking staff and assistance for the hearing impaired is available. Translators of other languages are available on an as needed basis.

Although the LITC receives money from the IRS to provide services to taxpayers, the LITC, their employees, and their volunteers are not part of the Internal Revenue Service, the U.S. Tax Court, or the Ohio Department of Taxation, or any other government agency. Whether you use the LITC or not is up to you. Your decision will not affect your rights before the IRS.