Hello, my name is Tamara Borland and I am Director of the Low Income Taxpayer Clinic (or LITC) grant program in the Taxpayer Advocate Service.

Prior to joining the LITC grant program, I had the privilege of operating an LITC for thirteen years which is where I learned about the incredible impact LITCs can have on the lives of taxpayers.

It is important to spread the word that help is available to low income taxpayers who are experiencing controversies with the IRS and to increase taxpayer access to LITCs throughout the states, District of Columbia and Puerto Rico by recruiting dedicated and qualified people and organizations to apply for a grant If your community doesn’t have a clinic and you want to start a clinic near you, you can check out the Publication 3319 and an informational video here for more about the application process.

If you or someone you know needs help with a controversy, you can use the clinic locator found on the Taxpayer Advocate home page found on irs.gov or access a copy of the Publication 4134, Low Income Taxpayer Clinic List on irs.gov to find a clinic.

In the years since coming to TAS, I have seen how crucial the network of clinics across the country is in helping taxpayers realize the ten rights set forth in the Taxpayer Bill of Rights which spells out ten key rights that are found in our tax laws.

I’ve also seen how LITCs play an especially pivotal role in assisting low income taxpayers attain the Right to Retain Representation and the Right to Challenge the IRS’s Position and Be Heard.

LITCs develop expertise in tax issues that impact low income taxpayers and taxpayers who speak English as a Second Language also known as ESL.

They also help taxpayers in controversies negotiate complex IRS systems, educate taxpayers about taxpayer rights and responsibilities, and advocate for the IRS to implement changes that will improve service delivery to these taxpayers.

The impact of the LITC Program can best be demonstrated by looking at an actual LITC case: Here’s an example of how an LITC helped a taxpayer.

Joe, is a long-haul truck driver, who speaks English as a second language.

He was audited for claiming several family members as dependents and for claiming related tax credits.

Since Joe was on the road it made it difficult for him, or his family members, who spoke little English, to help him prepare for his case.

Fortunately Joe found an LITC to help.

Joe’s case hinged upon two things: finding the proof he could claim his brother as a dependent, and proving he qualified for the credit he claimed.

The LITC gathered all the information needed to make the argument that helped Joe win his case and saved him thousands of dollars.

The stakes for taxpayers like Joe can be very high.

Without assistance, taxpayers like him often struggle to understand exactly what the IRS wants and why it wants it, and experience difficulty finding documents that will satisfy the IRS’s request Working taxpayers often rely upon tax credits to help increase household financial stability.

Taxpayers who are audited and lose their case may not only be deprived the benefit of the credit, but they may face further economic harm by having to pay tax they really don’t owe.

If your organization helps or would like to help low income taxpayers deal with the IRS and educate taxpayers who speak ESL taxpayers about their rights and responsibilities under the tax code, I encourage you to find out more about the Low Income Taxpayer Grant program by going to irs.gov and downloading Publication 3319, LITC Grant Application Package and Guidelines, or by visiting taxpayeradvocate.irs.gov/litc, where you can also find a clinic locator for each state. Thank you.