{"id":"low-income-taxpayer-clinics","name":"Low Income Taxpayer Clinics","provider":"Taxpayer Advocate Service","entitlement_type":"community-program","entitlement_type_label":"Community program","entitlement_type_context":{"definition":"A locally or regionally administered public or nonprofit service program, often with defined geographic and eligibility rules.","domain":"community-services","archetype":"direct-program","agent_instruction":"Check jurisdiction, intake, eligibility, capacity, schedule, and whether the record represents a direct provider or referral route."},"summary":"Independent clinics help qualifying people resolve federal tax disputes and explain taxpayer rights to people who speak English as a second language.","benefit":{"description":"Representation in IRS audits, appeals, collection disputes, and court matters, plus multilingual taxpayer education, for free or a small fee.","estimated_value_usd":null},"discovery":{"focus":"public-service","has_estimated_dollar_value":false},"access":{"relationships":["Low-income taxpayer with an IRS dispute","Taxpayer seeking rights information in a second language"],"requirements":"Representation generally serves people who cannot afford representation, requires income below the current clinic guideline, and usually involves an amount in dispute under $50,000. Each clinic decides whether a case meets its income, controversy, capacity, and service-area criteria.","activation":"Use the official clinic finder, contact a clinic serving the relevant area, and complete its intake and eligibility review.","cost_basis":"varies","cost_basis_label":"Variable by provider or eligibility","cost_basis_context":{"classification":"variable","definition":"The user's out-of-pocket cost cannot be represented by one fixed amount because it depends on provider policy, income, household, geography, selected service, coverage group, subsidy amount, or the underlying program. It may be free, reduced, sliding-scale, or partly paid.","agent_instruction":"Read and disclose the record's fees and requirements; use the most precise bounded price or variation reason available instead of repeating only that cost varies.","variation_patterns":["bounded price range","provider-set price","income-based sliding scale","coverage or service-dependent cost sharing","partial subsidy","directory of programs with different terms"],"does_not_mean":["universally free","cost information was necessarily omitted"]},"fees":"Services are free or offered for a small fee; confirm the clinic's intake and fee policy.","personalized":false,"regions":["US","Clinic service areas vary"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/","source_url":"https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/","source":{"primary_url":"https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/","evidence":[{"source":"Taxpayer Advocate Service","url":"https://www.taxpayeradvocate.irs.gov/about-us/low-income-taxpayer-clinics-litc/","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/low-income-taxpayer-clinics","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}