The Low Income Taxpayer Clinic (LITC) provides direct legal services to taxpayers who have personal income tax disputes with the Internal Revenue Service or the New York State Department of Taxation and Finance. Our work involves tax litigation, audits, refund claims, tax settlement, etc. We also provide trainings to members of the community, technical assistance to community-based organizations, engage in legislative and administrative advocacy and impact litigation, and work with State-wide advocacy coalitions on matters impacting low-income New Yorkers.

Contact

For assistance with tax disputes, call the Access to Benefits helpline at 888-663-6880 Monday through Friday from 10:00 a.m. to 3:00 p.m. Tax disputes can also be initially assessed via our online intake form.

Know About Your Rights

Get the information you need to accurately file your annual taxes and respond to requests from the IRS or NYSDTF. Topics include back taxes, liens and levies, and joint tax issues.  Learn More

Our Impact

When C.D.’s husband passed away in 2025, she was left grieving and carrying more than $164,000 in joint federal tax debt tied to his dental practice. C.D. works as a home health aide and had no involvement in the business or means to pay the debt.

The LITC filed an Offer in Compromise on her behalf, making the case for what she could realistically afford. The IRS accepted the offer, settling the $164,000 debt for $3,700. After years of tax liability she did not incur herself, C.D. can finally move forward.

—

A.I. learned that a former employer had falsely reported nearly $200,000 in income under his Social Security number, even though A.I. had earned only about $12,000. Unable to resolve the discrepancy on his own, he turned to the LITC for help.

The LITC investigated the matter, filed an Identity Theft Affidavit with the IRS, and worked with the Taxpayer Advocate Service to expedite processing of the claim. The investigation also uncovered evidence of the employer’s prior fraudulent practices. The IRS ultimately accepted the claim, removed the fraudulent income, and eliminated $113,000 in tax liability.

—

K.A., a taxi medallion owner who saw his income plummet in recent years, could not pay his medallion loan.  Thankfully, the lender canceled about $348,000 of K.A.’s loan to bring the loan balance more in line with the medallion’s $150,000 value.

K.A.’s tax preparer included the full $348,000–Cancellation of Debt (COD) income–in his taxable income, leaving him with a liability of over $105,000.  After conducting an insolvency evaluation and evaluating his assets and liabilities, however, the LITC determined that K.A. should have reported only about $4,400 in COD income, resulting in a tax liability of no more than $500.  The amended tax return saved K.A. over $104,500 in total income taxes.

Partnerships

The Legal Aid Society LITC engages in networking with advocacy groups, tax experts, and tax clinics that strive to improve the experience of, and advocate for, low-income taxpayers under both federal and state tax laws. This consortium of 14 law schools, bar associations, and other legal services providers across New York and Northern New Jersey convenes regularly to discuss emerging legal issues, share legal strategies, and reflect on the successes and challenges in tax advocacy.