WASHINGTON — The Internal Revenue Service today announced the opening of the application period for Low Income Taxpayer Clinic (LITC) matching grants for calendar year 2023. Applications will be accepted from May 2 to June 16, 2022.
The LITC Program is a federal grant program administered by the Taxpayer Advocate Service (TAS), which is led by National Taxpayer Advocate (NTA) Erin M. Collins.
“LITCs are often the last resort for taxpayers who have nowhere else to turn, said National Taxpayer Advocate Erin M. Collins in a recent blog. “Through their powers of persuasion and vociferous advocacy, the employees and volunteers at LITCs help ensure justice and uphold taxpayer rights for thousands of taxpayers across the country. You can serve your community in a meaningful way by applying for an LITC grant.”
Under Internal Revenue Code (IRC) Section 7526, the IRS awards matching grants up to $100,000 per year to qualifying organizations to develop, expand or maintain an LITC. An LITC must provide services for free or for no more than a nominal fee (except for reimbursement of actual costs incurred). Although LITCs receive partial funding from the IRS, LITCs, their employees and volunteers are independent from the IRS.
Qualified organizations that are awarded LITC grants ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second language (ESL) by providing pro bono representation on their behalf in tax disputes with the IRS, educating them about their rights and responsibilities as taxpayers and identifying and advocating on issues that impact these taxpayers.
The IRS is committed to achieving maximum access to representation for taxpayers under the terms of the LITC Program. In awarding LITC grants for calendar year 2023, the IRS will continue to work toward providing coverage nationwide. Although the IRS welcomes all applicants and will give each application due consideration, the IRS is particularly interested in applications from organizations in the following underserved geographic areas and counties that have limited or no LITC services.
Underserved geographic areas include:
- Arizona – Apache, Coconino and Navajo
- Florida – Baker, Bradford, Brevard, Citrus, Clay, Columbia, Dixie, Duval, Flagler, Hamilton, Hernando, Lafayette, Lake, Madison, Nassau, Orange, Osceola, Seminole, St. John’s, Sumter, Suwanee, Taylor and Volusia
- Idaho – Ada, Adams, Bannock, Bear Lake, Bingham, Boise, Bonneville, Butte, Canyon, Caribou, Clark, Clearwater, Custer, Franklin, Freemont, Gem, Idaho, Jefferson, Latah, Lemhi, Lewis, Madison, Nez Perce, Oneida, Owyhee, Payette, Power, Teton, Valley and Washington
- Montana – Entire state
- Nevada – Entire state
- North Carolina – Alamance, Anson, Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Caswell, Chatham, Chowan, Columbus, Craven, Cumberland, Currituck, Dare, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gates, Granville, Greene, Guilford, Halifax, Harnett, Hertford, Hoke, Hyde, Johnston, Jones, Lee, Lenoir, Martin, Montgomery, Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico, Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond, Robeson, Rockingham, Sampson, Scotland, Stokes, Tyrrell, Vance, Wake, Warren, Washington, Wayne and Wilson
- North Dakota – Entire state
- Pennsylvania – Bradford, Clinton, Monroe, Northumberland, Pike, Snyder, Sullivan, Susquehanna, Tioga, Union and Wyoming
- Puerto Rico – Entire territory
LITC grants are funded by federal appropriations. The clinics, their employees and their volunteers operate independently of the IRS. Examples of qualifying organizations include:
- Clinical programs at accredited law, business or accounting schools whose students represent low-income taxpayers in tax disputes with the IRS.
- Organizations exempt from tax under IRC Section 501(a) whose employees and volunteers represent or refer for representation low-income taxpayers in tax disputes with the IRS.
The IRS is authorized to award multi-year grants not to exceed three years. For an organization not currently receiving a grant for 2022, an organization that received a single-year grant for 2022 or an organization whose multi-year grant ends in 2022, the organization must electronically submit a full grant application.
An organization currently receiving a grant for 2022 that is requesting funding for the second or third year of a multi-year grant must electronically submit a request for continued funding. All organizations must use the funding number TREAS-GRANTS-052023-001.
Both full applications and non-competing continuation requests must be submitted by 11:59 p.m. Eastern Time on June 16, 2022.
Contact the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at litcprogramoffice@irs.gov for general questions about the LITC Program or grant application process. In addition, applicants with specific questions may contact Bill Beard by email at beard.william@irs.gov.
More information about LITCs and the work they do to represent, educate and advocate on behalf of low-income and ESL taxpayers is available in IRS Publication 5066, LITC 2021 Program Report. A complete overview of the requirements to be an LITC can be found in Publication 3319, LITC Grant Application Package and Guidelines. A short video about the LITC program is also available.
Interested applicants may join LITC Program Office staff for a webinar, where staff will provide information about the LITC Program and the application process. For details on the date and time of the webinar, please check the LITC page on the TAS website.
