Overview
LITC provides free tax advice and legal representation to low-income families and English as a second language (ESL) individuals to help resolve controversies with the Internal Revenue Service (IRS). We provide assistance and representation in audits, collections, appeals, tax litigation and other IRS functions. We also provide education to community organizations and county residents about a variety of tax issues including Identity Theft, IRS Examinations, Tax credits such as the Earned Income Tax Credit or American Opportunity Credit, Innocent/Injured Spouse relief, and the Tax Consequences of Foreclosure.
Services
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What We Do
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What We Do NOT Do
The LITC assists with the following IRS controversy issues:
- Earned Income Tax Credit, Child Tax Credit and Other Dependents Credit
- Correspondence Examination and Audits
- Collection issues including Offers in Compromise, Installment Agreements and Liens
- Underreported income and Deficiency notices
- Assistance in Identity Theft Cases and tax preparer misconduct
- Innocent Spouse requests after separation, divorce or other situations
- Negotiations with the IRS to reach a settlement of a tax debt.
- We do NOT prepare tax returns, absent a controversy
- We do NOT provide substantive tax advice when there is no current issue with the IRS
- We do NOT charge clients for our services
The Legal Aid Society’s Low Income Taxpayer Clinic maintains strict confidentiality standards involving its client’s information. Taxpayers should be prepared to answer questions regarding income, citizenship status, employment status and other relevant issues that may affect their tax issue. The more information you can provide, the better we can serve you.
FAQ
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ELIGIBILITY REQUIREMENTS
The Legal Aid Society of Palm Beach County’s Low Income Taxpayer Clinic may represent taxpayers who meet the following criteria:
- Family income must be less than 250% of the poverty guidelines published annually by the Department of Health and Human Services (HHS). Guidelines effective as of January 2024:
Size of Family Unit
Family Income May Not Exceed
1
2
3
4
5*
$37,650
$51,100
$64,550
$78,000
5* $91,450
* Add $13,450 for each family member in excess of 5.
2. The amount in controversy generally may not exceed the amount specified in IRS Section 7463, currently $50,000.
Resources
Helpful Hints For Using The Low-Income Taxpayer Clinic
It is helpful to have the following items available prior to your call or visit requesting help:
- Current income records such as pay stubs or receipts
- All letters, notices, bills or correspondence from the IRS
- A copy of ALL letters you wrote to the IRS
- Copy of tax returns in controversy
- Copies of all tax returns filed in the past 5 years
- Any other papers that pertain to your tax disagreement.
Disclaimer
The information provided on this website is information only. It does not constitute legal advice, nor does it substitute for the advice of an expert representative or attorney who knows the particulars of your case. Any use you make of the information on this website is at your own risk. We have made every effort to provide reliable, up-to-date information, but we do not guarantee its accuracy.
