Low Income Taxpayer Clinics

“Low Income Taxpayer Clinics (LITCs) offer free legal aid on state tax matters at participating locations across the Commonwealth. Staffed by law students, other staff, and attorneys, these experts are here to help Pennsylvanians address various tax matters, including:

  • Audits
  • Appeals
  • Collections
  • Liens
  • Innocent Spouse & Injured Spouse
  • Litigation
  • ID Theft & Preparer Fraud
  • Worker Misclassification
  • Denied and Delayed Refunds

To ensure fairness and integrity in the tax system for low-income taxpayers, the LITCs aim to provide orderly, efficient, and effective representation of Pennsylvania taxpayer disputes. They work with the Pennsylvania Office of Taxpayers’ Rights Advocate (OTRA) on state tax issues by:

  • Providing pro bono representation in tax disputes
  • Educating taxpayers about their rights and responsibilities
  • Identifying and advocating for issues impacting these taxpayers

The LITC program, administered on the federal level by the Office of the Taxpayer Advocate, operates independently of the IRS despite receiving partial funding from the IRS.”

Low Income Taxpayer Clinics | Department of Revenue | Commonwealth of Pennsylvania