The Low Income Taxpayer Clinic (LITC) provides free legal assistance to low income taxpayers who are involved in tax controversies with the Internal Revenue Service (IRS).

Tax law can be confusing and hard to understand. If you are having problems with the Internal Revenue Service (IRS), the Low Income Taxpayer Clinic may be able to help you.

The Low Income Taxpayer Clinic can help you understand your rights and responsibilities as a taxpayer. You may be able to receive assistance with items, such as:

• Negotiations/Settlements of Tax Debt
• Innocent Spouse Relief Requests
• Injured Spouse Claims
• Earned Income Tax Credit Appeals
• Audits or Examinations
• Deficiency Notices/Tax Court
• Liens and Levies
• Referrals to Tax Assistance Organizations

See the Tax Law Information section for a more detailed description of each of the above items and what the Low Income Taxpayer Clinic may be able to do for you.

The Low Income Taxpayer Clinic cannot prepare your tax returns for you. Other organizations and projects are available to help you with tax preparation.

The Low Income Taxpayer Clinic can be reached by calling the Montana Legal Services Association HelpLine at (800) 666-6899. Not everyone will be eligible for assistance. Please read the Eligibility Guidelines to find out if you may be eligible for assistance from the Low Income Taxpayers Clinic.

For more information about common tax issues, review the Tax Law Information section.