438 Main Street l 7th Floor l Buffalo, NY
(716) 847-0662

Low-Income Taxpayer Clinic

Low-Income Taxpayer

The ECBA Volunteer Lawyers Project Low-Income Taxpayer Clinic (LITC) provides legal representation, advice, and referral services to low-income taxpayers who have disputes with the Internal Revenue Service (IRS) or cannot afford to pay Federal Income taxes that are owed.

Cases Handled 

We can assist you at all stages of your case, including:




Court Matters

The LITC can also assist with most Federal Income Tax issues, including:

Negotiation or Settlement of Tax Debt

Earned Income Tax Credit verification and denials

Dependency exemption and filing status

Injured/Innocent Spouse claims

Worker classification (employee or independent contractor)

Levies and Liens

Identity Theft involving your tax return, income, or refund claims


The LITC does NOT prepare client income tax returns – If you are in need of free tax preparation services, you can locate a Volunteer Income Tax Assistance (VITA) clinic near you through Free Tax Prep website.

Am I eligible?

You are eligible for the LITC services from our office if:
You are a resident of one of the following counties: Allegany, Cattaraugus, Cayuga, Chautauqua, Chemung, Erie, Genesee, Livingston, Monroe, Niagara, Ontario, Orleans, Schuyler, Seneca, Steuben, Tioga, Tompkins, Wayne, Wyoming, and Yates. You must also meet income and asset eligibility requirements.

Schedule Your Appointment

If you think you may be eligible, call (716) 847-0662 x 316. Leave a message with your name, description of your tax problem, and a phone number where you can best be reached during normal business hours of 9:00 am and 5:00 pm Monday through Friday. A staff member will return your call as soon as possible.

Non English & Limited English speaking clients
If you are non English or limited English speaking, interpretation services can be arranged for you. PLEASE let us know while scheduling your appointment to ensure that an interpreter will be available.

You may also fill out our online intake form by clicking the link below.


Helpful Resources

Below you will find helpful resources that could answer certain tax related question you may have: 

Question about CARES ACT?

read more

Questions about Economic Impact Payments?

read more

Expanded Child Tax Credit

read more

LITC Brochure

read more

Tax Filing Basics


Marriage and Taxes


Collection Alternatives

read more

American Rescue Plan


What you need to know about the stimulus


Identity Theft and Taxes- What to do if your identity has been stolen


I got a notice from the IRS: What do I do?


ITINs: What Are They and Who Should Apply for One?


I have an IRS bill that I cannot pay. What are my options?


I Haven’t Filed My Taxes in Over a Year: What Can I Do?


Wage Earners vs Independent Contractors




Contact us

Get in touch


438 Main Street, 7th Floor, Buffalo, NY 14202


(716) 847-0662 x 316

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