Publication 4134
Low Income Taxpayer Clinic List
Low Income Taxpayer Clinics (LITCs) represent low income taxpayers before the Internal Revenue Service, assist taxpayers in audits,
appeals and collection disputes and can help taxpayers respond to IRS notices and to correct account problems.
If you are a low income taxpayer who cannot afford professional tax assistance or if you speak English as a second language (ESL)
and need help understanding your tax rights and responsibilities, you may qualify for help from a LITC that provides free or nominal
cost assistance.
Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of, and
are not associated with, the federal government. These clinics are operated by nonprofit organizations or academic institutions.
Clinics receiving federal funding for the 2006 calendar year are listed below. Each clinic independently decides if you meet the income
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guidelines and other criteria before it agrees to represent you.
Low income taxpayers also may be able to receive assistance from an attorney referral system operated by state bar associations,
state or local societies of accountants and other nonprofit tax professional organizations.
This notice is not, and should not be understood to be, a recommendation by the IRS that you retain a Low Income Taxpayer Clinic or
other similar organization to represent you before the IRS.
_________________________________________________________________________________________________
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The department of Health and Human Services (HHS) publishes poverty guidelines each year. A controversy clinic receiving federal
funding must have at least 90% of the taxpayers served with incomes that do not exceed 250% of the poverty guidelines. For the 2006
calendar year, the income ceilings for low income representation are as follows:
Size of Family Unit
1
2
3
4
5
Income Ceiling (250% of Poverty Guidelines)
$24,500
$33,000
$41,500
$50,000
$58,500
For family units with more than 5 members, add $8,500 for each additional member.
Note: HHS publishes separate poverty guidelines for Alaska and Hawaii. See http://aspe.hhs.gov/poverty.
Type of Clinic:
State
AK
C = Controversy Clinic
City
Anchorage
AL
Birmingham
Birmingham
AR
West Memphis
Little Rock
AZ
Phoenix
Tucson
Fresno
Orange
San Francisco
Los Angeles
Los Angeles
CA
Santa Ana
E = ESL Clinic
B = Both Controversy and ESL Clinic
Low Income Taxpayer Clinics (LITCs)
Organization
Public Phone
Numbers
907-562-0335
Alaska Business Development Center
1-800-478-3474
Birmingham Business Resource Center, Inc.
205-250-6380
Lawson State Community College LITC
205-925-1039
870-733-1704
Delta Economic Education Resource Service
1-877-733-1704
University of Arkansas at Little Rock School of Law
501-324-9441
602-258-3434
Community Legal Services, Inc.
1-800-852-9075
520-388-9153
United Way of Tucson and Southern Arizona
559-441-1611
The LITC of Central California Legal Services, Inc.
1-800-675-8001
714-628-2535
Chapman University Tax Law Clinic
1-877-242-7529
Chinese Newcomers Service Center
415-421-2111 ext. 691
213-487-9804
Filipino American Service Group (FASGI) LITC
1-888-345-8683
HIV & AIDS Legal Services Alliance, Inc. (HALSA)
213-637-1690
714-571-5258
LITC of the Legal Aid Society of Orange County
San Diego
Legal Aid Society of San Diego, Inc. - HomeStart, Inc.
San Diego
University of San Diego Legal Clinic
Pub 4134 (Rev. 3-2006)
Cat No. 35391Q
Type of
Clinic
B
Languages Served in Addition
to English
Various
B
E
B
Spanish
Spanish
Spanish
B
B
Spanish
B
B
Spanish
Spanish/Hmong
B
Spanish/Vietnamese
B
E
Cantonese/Mandarin/ Chinese
Tagalog/Ilokano/Visaya
B
B
Spanish
Farsi/Spanish
Vietnamese
Spanish/Russian/French/German/
Farsi/Arabic/Tagalog/
Korean/Vietnamese/Chinese/
Laotian
Spanish
1-877-534-2524
B
619-260-7470
B
Department of the Treasury – Internal Revenue Service
1
CO
CT
Denver
New Haven
Hamden
Hartford
DC
Washington
Washington
Washington
DE
Wilmington
Wilmington
Plant City
Daytona Beach
FL
St. Petersburg
Gulfcoast Legal Services
Plantation
West Palm
Beach
Miami
Tallahassee
Legal Aid Service of Broward County
Atlanta
GA
IA
ID
IL
JC Vision and Associates, Inc.
Carrollton
West Georgia Low Income Taxpayer Clinic
Impuestos Ahora (Taxes Now) - Women's Economic
Development Agency, Inc.
Honolulu
Volunteer Legal Services Hawaii
Honolulu
Legal Aid Society of Hawaii
Des Moines
Iowa Legal Aid
Moscow
University of Idaho Tax Clinic
Twin Falls
East Dundee
Sisters of Mercy Regional Community of Omaha
Administer Justice
Chicago
Midwest Tax Clinic - Center for Economic Progress
Chicago
IIT Chicago - Kent College of Law LITC
Chicago
Chicago
Indianapolis
Bloomington
Kansas City
Korean American Resource & Cultural Center (KRCC)
Loyola (Chicago) Federal Tax Clinic
Lutheran University Association dba Valparaiso
University Law Clinic
Neighborhood Christian Legal Clinic
Indiana Legal Services
El Centro, Inc.
Lawrence
University of Kansas Legal Services for Students
Wichita
Cerebral Palsy Research Foundation of Kansas Inc
Louisville
Legal Aid Society Low Income Taxpayer Clinic
Covington
Northern Kentucky University LITC
Valparaiso
IN
KS
Legal Aid Society of Palm Beach County, Inc.
Legal Services of Greater Miami, Inc.
Legal Services of North Florida
Federal Tax Clinic, College of Law Georgia State
University
Hinesville
Atlanta
HI
University of Denver College of Law
New Life Corporation
Quinnipiac University School of Law Low Income
Taxpayer Clinic
University of Connecticut School of Law Tax Clinic
American University WCL Janet R. Spragens Federal
Tax Clinic
Central American Resource Center
UDC David A. Clarke School of Law LITC
Delaware Community Reinvestment Action Council
(DCRAC) LITC
Legal Services Corporation of Delaware
Bay Area Legal Services
Community Legal Services of Mid-Florida (CLSMF)
Low Income Taxpayer Clinic
KY
LA
MA
MD
ME
Baton Rouge
New Orleans Legal Assistance - Southeast Louisiana
Legal Services
Southern University Law (Clinic) Center
Waltham
Bentley College Low Income Taxpayer Clinic (BLITC)
Boston
Greater Boston Legal Services
Springfield
Springfield Partners for Community Action, Inc.
Baltimore
East Harbor Community Development
Baltimore
Maryland Volunteer Lawyers Service
Bangor
Pine Tree Legal Assistance
New Orleans
Pub 4134 (Rev. 3-2006)
Cat No. 35391Q
303-871-6140
203-777-0313
203-582-3238
C
E
B
Spanish
Spanish
860-570-5165
202-274-4144
C
C
Spanish
Spanish
202-328-9799
202-274-7317
302-654-5024
1-877-825-0750
302-575-0408
813-752-1335
386-255-6573 ext. 337
1-866-886-1799
727-821-0726
1-800-230-5920
954-736-2402
561-655-8944
1-800-403-9353
305-576-0080
850-385-9007
404-651-1412
E
C
E
Spanish
Spanish
Spanish
C
B
B
Spanish
Spanish
Spanish
C
Spanish
B
B
Spanish/Creole
Spanish/Creole
B
B
C
Creole/Haitian/Spanish
Spanish
Spanish
912-877-4243
912-877-4274
678-839-4813
678-904-2201
B
Spanish
C
E
Spanish
808-522-0674
B
808-536-4302
515-243-2151
1-800-532-1275
B
B
208-885-6541
1-877-200-4455
208-734-8700
847-844-1100
312-630-0284
1-888-827-8511
312-906-5050
312-906-5041
1-877-360-6416
312-915-7176
219-465-7903
1-888-729-1064
317-415-5337
1-800-822-4774
913-281-1186
785-864-5665
B
Chuukese/Filipino/ItalianHawaiian
/Japanese/Korean/
Marshallese/Samoan/Vietnamese
Japanese/Filipino
Spanish
Interpretation available for other
languages
Spanish
B
E
B
Spanish
Spanish
Spanish
C
Spanish
E
C
C
Korean
B
C
E
E
316-688-1888
1-800-550-5804
502-584-1254
1-800-292-1862
859-572-6124
859-572-5781
504-529-1000
1-877-521-6242
225-771-3333
781-891-2083
C
B
617-371-1234
B
413-263-6500
E
410-534-6522
1-800-510-0050
410-547-6537
207-942-8241
E
C
Chinese/Korean/Mandarin/Polish/
Russian/Spanish
Spanish
Spanish
Arabic/Chinese/Hindi/Japanese/
Korean
B
C
Spanish
B
Spanish
C
Spanish/Vietnamese
B
Haitian/Creole/Arabic/
Italian/Russian/Spanish/Armenian
Chinese/Creole/Haitian
Spanish
Spanish/
Vietnamese
Spanish
Spanish
Department of the Treasury – Internal Revenue Service
2
East Lansing
Michigan State University College of Law - Low
Income Taxpayer Clinic
Flint
Legal Services of Eastern Michigan - LITC
Detroit
Accounting Aid Society
517-336-8084
B
1-800-339-9513
810-234-2621
313-647-9620
612-332-1441
B
612-625-5515
816-221-2034
417-836-5414
B
B
B
816-235-6201
662-234-8731
1-800-898-8731
1-800-666-6899
406-543-8343
919-613-7169
1-888-600-7274
252-758-0113
1-800-682-4592
704-971-2622
1-800-438-1254
252-338-5466
1-877-639-8695
402-435-2161
1-877-250-2016
402-453-5656
603-224-3333
1-800-639-5290
603-228-6028
973-353-1685
1-800-510-2492
505-277-5265
1 800 789 -7287
505-325-8886
1-800-657-5482
518-445-2328
718-636-1155
716-847-0662 Ext 13
212-636-7353
212-426-3013
718-928-3700
C
C
718-657-8611
B
718-281-5446
E
Chinese/Creole/Hindi/Korean/
Russian/Spanish/Urdu
Korean/Chinese/Spanish
585-340-3342
1-800-888-6770
718-237-5528
B
Spanish
B
Russian/Spanish
315-443-4582
914-592-5600 Ext 150
C
E
Spanish
718-460-5600
1-866-901-5600
419-255-0814
1-888-534-1432
1-800-998-9454
216-961-6005
E
Korean
B
Spanish
MI
Minneapolis
Mid-Minnesota Legal Assistance
Minneapolis
Kansas City
University of Minnesota Tax Clinic
BFMA Tax Clinic
Springfield
Missouri State University LITC
Kansas City
Kansas City Tax Clinic - UMKC Law School
MS
Oxford
North Mississippi Rural Legal Services
MT
Missoula
Montana Legal Services LITC
Durham
Duke Law School Low Income Taxpayer Clinic
Greenville
Legal Aid of North Carolina, Inc.
MN
MO
NC
Charlotte
ND
NE
NH
NJ
NM
NV
Camden
New Town
Omaha
Legal Aid of Nebraska Low Income Taxpayer Clinic
Omaha
Greater Omaha Community Action
Concord
Legal Advice & Referral Center
Concord
Newark
Camden
Albuquerque
NH Pro Bono Referral Program
Rutgers Law School Federal Tax Clinic
South Jersey Legal Services, Inc.
University of New Mexico School of Law
Farmington
DNA-People's Legal Services, Inc.
Las Vegas
Albany
Brooklyn
Buffalo
New York
New York
Nevada Legal Services LITC
Albany Law School
Bedford-Stuyvesant Community Legal Services Corp.
Volunteer Lawyers Project - Erie County Bar Assoc.
Fordham University
Legal Aid Society LITC (NY)
Legal Services for New York City-Bronx LITC (LSNY
Bronx)
Bronx
NY
Jamaica
Queens Legal Services Corporation
Bayside
Queensborough Taxpayer Outreach Program
(Q-TOP)
Rochester
Rural Opportunities, Inc.
Brooklyn
Syracuse
Elmsford
OH
OK
Western North Carolina LITC (Legal Services of
Southern Piedmont)
Northeastern Community Development Corporation
Legal Services of North Dakota
South Brooklyn Legal Services - Brooklyn Low Income
Taxpayer Clinic
Syracuse University College of Law
Taxpayer Education Services - Westchester
Community Opportunity Program, Inc.
Flushing
Young Korean American Service & Education Center
Toledo
Advocates for Basic Legal Equality, Inc.
Akron
Community Legal Aid Services LITC
Cleveland
Friendship Foundation of American-Vietnamese, Inc.
Painesville
Piketon
Lake Erie College - Low Income Taxpayer Clinic
Community Action Committee of Pike County
Cleveland
Legal Aid Society of Cleveland
Columbus
Legal Aid Society of Columbus
Newark
Ohio State Legal Services Association
Low Income Taxpayer Clinic at Oklahoma Indian
Legal Services Inc
Oklahoma City
Pub 4134 (Rev. 3-2006)
Cat No. 35391Q
440-375-7000
740-289-2371
216-687-1900
1-866-529-6446
614-241-2001
1-888-246-4420
1-866-529-6446
405-943-6457
1-800-658-1497
B
B
Arabic/Bahasa/Chinese/French/
German/Greek/Hindi/Indonesian/
Malay/Polish/Spanish/Urdu/Thai/
Korean/Japanese/Italian/Russian/
Vietnamese
Spanish/German
Arabic/Spanish
Spanish/Somali/Russian/Arabic/
Hmong/Oromo/Amharic
Somali/ Hmong/Spanish
Spanish
Chinese/Korean/
Spanish/Thai/Vietnamese
C
C
Spanish
B
Spanish
B
Spanish
B
B
B
Spanish
Arikara/Hidatsa/Mandan
Spanish
C
E
Spanish
Spanish
C
C
E
B
B
Spanish
Spanish
Spanish
Navajo/Hopi
B
C
C
B
C
B
C
B
E
Spanish
Spanish
Spanish/Chinese
Spanish/ 150 other languages
Cambodian/Lao/Spanish/Arabic/
Vietnamese
E
C
C
C
Spanish
C
B
Spanish
Department of the Treasury – Internal Revenue Service
3
OR
PA
PR
RI
Gresham
Portland
Portland
Pittsburgh
Catholic Charities - El Programa Hispano
Legal Aid Services of Oregon
Lewis & Clark Legal Clinic
Duquesne University School of Law - LITC
Pittsburgh
Jewish Family & Children's Service of Pittsburgh
Philadelphia
Philadelphia Legal Assistance Center
Pittsburgh
University of Pittsburgh School of Law LITC
Philadelphia
Villanova Law School Federal Tax Clinic
Adjuntas
Rural Opportunities Puerto Rico
Arecibo
Educacion al Contribuyente en la Region Arecibo Oficina para la Promocion y el Desarrollo Humano,
Inc.
Providence
Rhode Island Legal Services Low Income Tax Clinic
Providence
Sugarland
Rhode Island Tax Clinic, Inc.
Low Income Taxpayer Clinic - South Carolina Centers
for Equal Justice, Inc.
South Carolina Association of Community Action
Partnerships
Technology for the Rural Enhancement of
Communities Taxpayer Assistance Program
Rural Alliance, Inc.
Conexion Americas
Legal Aid Society of Middle Tennessee and the
Cumberlands
Centro Familiar Cristiano, Inc. LITC
San Antonio
Federal Tax Clinic
San Antonio
Our Lady of the Lake University
Houston
Houston Volunteer Lawyers Program
San Juan
Corpus Christi
La Union del Pueblo Entero
Latino Education Project Inc.
Greenville
SC
Columbia
SD
Nisland
Rapid City, SD
Nashville
TN
TX
Oak Ridge
Ft. Worth
Provo
Salt Lake City
University of Utah Low Income Taxpayer Clinic
Richmond
Community Tax Law Project
Charlottesville
Legal Aid Justice Center
Falls Church
Legal Services of Northern Virginia, Inc.
Barre
Central Vermont Low Income Taxpayer Clinic
Austin
Lubbock
UT
VA
VT
Burlington
Spokane
WA
WI
WV
WY
Legal Aid of Northwest Texas
Texas Taxpayer Assistance Project at Texas Rio
Grande Legal Aid
Texas Tech University School of Law Low Income
Taxpayer Clinic
Action Contra La Probeza Inc Centro Hispano
Vermont Low Income Taxpayer Project (Vermont
Legal Aid, Inc.)
Gonzaga University: University Legal Assistance
Seattle
University of Washington Low Income Taxpayer Clinic
Vancouver
Milwaukee
Milwaukee
Wausau
Morgantown
Jackson
National Youth Support & Development
University of Wisconsin - Milwaukee
Legal Aid Society of Milwaukee Inc.
Wisconsin Judicare, Inc.
Clinical Law Program - West Virginia University
Latino Resource Center
Wyoming Legal Services LITC - Wind River Legal
Services
Rural Alliance, Inc. (serving Wyoming)
Lander
Rapid City, SD
Pub 4134 (Rev. 3-2006)
Cat No. 35391Q
503-669-8350
503-648-7163
503-768-6500
412-396-5877
412-422-7200
B
B
C
C
E
Spanish
Spanish
215-981-3800
1-888-541-1544
412-648-1300
610-519-4123
1-888-829-2546
1-800-888-6770
B
Russian/Spanish/ SerboCroatian/Chinese
Spanish
C
C
Spanish
B
Spanish
787-817-6951
787-817-6954
787-817-6955
401-274-2652
1-800-637-4529
401-421-1040
864-679-3242
1-888-364-5592
803-771-9404
E
Spanish
B
Spanish/Portuguese
B
B
Spanish
Various
E
Spanish
605-390-4391
B
1-866-370-7293
615-269-6900
865-483-8454
1-866-481-3669
281-340-2400
210-732-2688
432-687-1175
210-433-5800
713-228-0732
C
E
B
Spanish
Spanish
E
B
Spanish/German
Spanish
956-787-5557
361-980-0361
817-336-3943
1-800-955-3959
1-888-988-9996
E
E
B
Bosnia/Hungarian/
Spanish
Spanish
Spanish
Spanish
B
Spanish/French
806-742-4312
1-800-420-8037
801-655-0258
801-587-7206
801-587-7221
804-358-5855
804-643-1086
434-977-0553
1-800-763-7323
703-778-6800
B
E
B
B
B
Spanish
Spanish
B
B
Spanish
Spanish
B
802-479-1053
1-800-639-1053
1-800-747-5022
B
Spanish/
Vietnamese
Bosnian/Spanish/French/Russian
B
All languages
509-323-5791
206-685-6805
1-866-866-0158
360-253-3001
414-229-3232
414-727-5300
715-842-1681
304-293-7249
307-734-0333
307-332-6626
1-800-442-6170
1-866-370-7293
B
B
Spanish/Russian
Spanish/Russian/Somali/Chinese
/Japanese
Russian/Ukrainian
Spanish
Spanish
B
B
C
C
C
E
B
Spanish
Spanish
C
Department of the Treasury – Internal Revenue Service
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