Low Income Taxpayer Clinic
Legal Aid’s Low-Income Taxpayer Clinic (LITC) helps people whose incomes are to small for them to hire a private attorney.
LITC can help you with problems with federal income tax matters. These issues include disputes about whether you qualify for the Earned Income Tax Credit, whether you are responsible for your spouse’s tax trouble and how to settle tax debts.
The Clinic does not prepare and file tax returns, but it can refer you to organizations that can help.
When you contact Legal Aid, but sure to have all of the following documents available. You may be asked to fax or mail copies to us:
- Your current income, including pay stubs
- Your Social Security number
- Any tax bills, letters or notices from the IRS or the U.S. Tax Court
- Any letters you have written to the IRS
- Copies of the tax return you filed for the year in question
FAQs
What is the Earned Income Tax Credit (EITC)? Close
The Earned Income Tax Credit is a special credit for some working people. It can mean a tax refund to you or a reduction in the income tax you pay.
Other Resources
See Legal Aid’s EITC brochure for more details.
The IRS claims that I owe them for my spouse’s tax debt. Is there anything I can do? Close
When you sign a joint tax return, you and your spouse both become responsible for any tax debt resulting from the return. That means you could be responsible for the whole tax debt even if you did not earn any money that year or the debt is your spouse’s fault. You may qualify for innocent spouse relief which means you may not be responsible for all or part of that tax debt.
Other Resources
The IRS claims I owe, but I do not. What can I do? Close
If you don’t think you owe the tax debt, you can ask the IRS to review your reasons. There are at least two things you may do.
- Audit Reconsideration: Ask the IRS to review your case.
- Offer in Compromise – Doubt as to Liability: Offer to settle the debt by paying part of the tax.
Detailed information about how to do each of these is provided in “Other Resources” below.
Other Resources
I owe federal income taxes, but I cannot pay. What can I do? Close
You have at least three choices.
- Make monthly payments through an Installment Agreement.
- Ask to be placed in Currently Not Collectible status.
- Offer to settle the debt by paying part of the tax.
Detailed information about how to do each of these is provided in “Other Resources” below.
Other Resources
I owe the tax and I can pay, but paying would cause me problems? Close
If you owe and can afford to pay but paying would cause you problems, you can file an Offer in Compromise Based on Effective Tax Administration to settle the debt. This is for people who have hardships such as medical problems, disabilities or other situations that prevent them from paying the debt. If this applies to you, send in Form 656, Offer in Compromise.

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