The purpose of the low-income taxpayer clinic litc grant is to provide financial assistance to, 1. A clinical program at an accredited law, business, or accounting school in which students represent…

The Department of the Treasury Internal Revenue Service awarded a $154,000 Low Income Taxpayer Clinics (LITC) grant to Indiana Legal Services, Inc. (ILS), a nonprofit law firm, for the period of January 1, 2024 to December 31, 2026. The LITC program provides funding to organizations that represent low-income taxpayers in controversies before the IRS and other tax tribunals, as well as conduct educational activities and advocacy on tax issues impacting these taxpayers and those for whom English is a second language.

Under this grant, ILS will utilize the funds to open new representation cases, consult with low-income taxpayers on their specific tax issues, deliver educational programming, and advocate for improvements to tax administration. ILS has also received sub-award funding from the Judiciary Courts of the State of Indiana and other entities to provide legal services and support for vulnerable populations, including elder abuse victims, LGBTQ+ victims, domestic violence survivors, human trafficking victims, and immigrant crime victims.

The purpose of the low-income taxpayer clinic litc grant is to provide financial assistance to, 1. A clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under IRC 7526. 2. An organization described in section 501C and exempt from tax under section 501A through representation of taxpayers or referral of taxpayers to qualified representatives. Activities to be performed under the litc program, the internal revenue service awards grants so that grant recipients are able to provide tax representation before the internal revenue service or other tribunal on federal tax matters, educational activities on various tax topics and advocacy on tax issues impacting the intended beneficiaries. End goal and expected outcomes, the litc program awards grants to, 1. Open new and work previously opened representation cases. 2. Consult with taxpayers on their specific tax issue. 3. Conduct educational activities. 4. Make contributions to the improvement to tax administration by advocating for changes or improvements to IRS administration. Intended beneficiaries, taxpayers with incomes that do not exceed 250 percent of the federal poverty guidelines and taxpayers for whom english is their second language. Subrecipient activities, in limited circumstances and with advanced approval by the litc program office, subrecipients may be utilized by grant recipients to help deliver key elements of the program.