Missouri State University

School of Accountancy

LITC Frequently Asked Questions (FAQ)

What is LITC?

Low Income Taxpayer Clinic (LITC) is an organization that represents low income taxpayers before the IRS, and assists taxpayers in audits, appeals, and collection disputes. LITCs can also help taxpayers respond to IRS notices and correct account problems. LITCs receive money from the IRS to provide controversy services and English as a second language (ESL) services. In addition to helping individuals resolve problems with the IRS, LITCs also provide information about different tax issues, such as preparing prior year returns and amendments.

Do I qualify for help from an LITC?

If you are a low income taxpayer who cannot afford professional tax assistance, you may qualify for LITC services. Each LITC independently decides if you meet the income guidelines and other criteria before it agrees to represent you. If English is not your first language and you need help understanding your taxpayer rights and responsibilities, you may qualify for LITC help regardless of your income. LITCs that offer ESL services can provide you with information and workshops to explain the U.S. tax system and your rights and responsibilities as a taxpayer.

2013 Annual Income Limits

If your income is below these levels, you may qualify for assistance:

Household Size

Annual Income

1

$28,725

2

$38,775

3

$48,825

4

$58,875

5

$68,925

6

$78,975

Each Add’l

$  10,050

 

What can I expect when I contact an LITC?

You should first contact an LITC to discuss your tax problem. The LITC may want to set up an appointment for you to meet with someone to discuss your issue and determine whether you qualify for help.

Depending on the type of assistance you need, the LITC may ask you for information about your tax situation, such as letters the IRS may have sent you, copies of tax returns and information about your income and expenses (including pay stubs, bank and credit card statements, and receipts). The LITC will use this information to assist you in resolving your tax issue. Information you provide the LITC is confidential. LITCs receive a grant from the IRS, however they are operated separately from the IRS. Any information you provide to an LITC is completely confidential and will not be shared with the IRS or with anyone else without your permission.

How can I set an appointment?

Call (417) 836-3007 and leave a message with your name, telephone number, and a brief description of your tax issue. A graduate assistant from the LITC office will return your call to schedule an appointment.

What kind of tax issues can be resolved at LITC?

  • IRS notices, including 30-day notices and notices of deficiency
  • Petitions to the U.S. Tax Court
  • IRS liens and levies
  • Offers in compromise
  • Installment agreements
  • Innocent or injured spouse relief
  • Collections due process hearings and appeals conferences
  • Tax audits
  • Claims for refund of overpaid Medicare and Social Security taxes
  • Earned Income Tax Credit (EITC) eligibility and denials
  • Child Tax Credit eligibility and denials
  • American Education and Lifetime Learning Credit eligibility
  • Taxpayer Identification Number (TIN) Issues
  • State tax issues when related to Federal tax issues

Where can I fax my documents?

After speaking to an LITC representative, if you need to fax additional information, please send to (417) 836-5164 with “Attention: LITC” on a cover page.

Where is LITC located?

Location

Missouri State University
Glass Hall, 4th floor, Room 427
851 S. John Q Hammons Parkway
Springfield, Missouri 65897

Campus map

Download a printable campus map

Glass Hall is building 147 on the map, on the southwest side of the campus, and parking lot 20 is located on the west side of Glass Hall.

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Directions

From Grand Street:

  • Turn north onto John Q Hammons Parkway, park in lot 19
  • You must park in metered parking to avoid ticketing.