Low Income Taxpayer Clinic

Legal Aid Service of Collier County’s (LASCC) Low Income Taxpayer Clinic (LITC) assists individuals with a federal income tax controversy up to $50,000.

Who is Eligible?
The amount in controversy must not exceed $50,000 for any taxable year and income cannot exceed 250% of the federal poverty guidelines.

What LITC Does:

LASCC assists taxpayers with the following controversy issues with the IRS:

• Disallowance of Tax Credits, for example: Earned Income Tax, Child Tax and Additional Child Tax Credit
• Review / Examination / Audits
• Collection Issues including Lien and Levy
• Appeals
• Representation in Federal Tax Courts
• Assistance in Identity Theft Cases
• Preparation of Amended Returns to Resolve Controversy
• Innocent Spouse
• Injured Spouse
• Securing Installment Agreements, Offers in Compromises or Other Alternative Settlements
• Denial of Dependent Exemption or Filing Status Claimed
• Additional or Unreported Self Employment Income (1099 form)
• Refund Disputes
• ITIN (individual Taxpayer Identification Number) of Social Security Number Issues
• Educational Seminars

What You Need to Bring to the Clinic:

• Current income records such as pay stubs, receipts or W-2′s
• All letters, notices, bills or correspondence from the IRS
• A copy of ALL letters you wrote to the IRS
• Copy of the tax return in controversy
• Copies of prior-year tax returns if available
• Any other documents that pertain to your tax disagreement

Contact:
Clients are seen by appointment only. Call (239) 657-7442 (Immokalee Office) or (239) 775-4555 (Naples Office). Initial interviews are at the Legal Aid Center of Law and Social Justice located at 1402 New Market Road West, Immokalee, Florida 34142 and 4125 E. Tamiami Trail, Naples, Florida 34112.

Helpful Websites:

• Internal Revenue Service – IRS
• IRS Forms and Publications
• Tax Court
• IRS Taxpayer Advocate
• Helpful Tax Sites from Taxsites.com
• Find Law

The Low Income Taxpayer Clinic (LITC) is not a part of the Internal Revenue Service, the United States Tax Court or Florida Department of Revenue. Partial funding for the LITC Project is provided, however, by the Internal Revenue Service – Taxpayer Advocate Service. All telephone conversations and client interview/discussions are confidential and all legal services are free to eligible clients.