Low-Income Taxpayer
Clinic
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.
LITC aims to ensure the fairness of the tax system by providing pro bono representation to low-income taxpayers with disputes with the IRS, as well as identifying issues impacting low-income taxpayers. Furthermore, the LITC regularly conducts tax education events on a wide range of tax issues to increase taxpayer understanding of their rights and responsibilities within the tax system. Please contact our office for more information.
Cases Handled
We can assist you at all stages of your case, including:
Appeals
Audits
Collections
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
PLEASE NOTE:
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.
Eligibility
Am I eligible?
You are eligible for the LITC services from our office if: You are a resident of New York State and meet income and asset eligibility requirements.

Schedule Your Appointment
If you think you may be eligible, call (716) 847-0662 x 324 or our toll free number (800) 229-6198. 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:

Know Your Rights – Taxpayer Rights (2/15/23)
Watch
Financial Wounds: How Domestic Violence Can Impact Your Taxes (1/18/23)
Watch
2022 Tax Filing Season Education Event (10/7/22)
Watch
The Tax Collection Process (7/14/22)
Watch
Pay as You Go- A Guide to Withholding and Estimated Tax Payments (5/20/22)
Watch
Dependents (4/27/22)
Watch
Wage Earners vs Independent Contractors (4/25/22)
Watch
I Haven’t Filed My Taxes in Over a Year: What Can I Do? (4/25/22)
Watch
I have an IRS bill that I cannot pay. What are my options? (12/9/21)
Watch
ITINs: What Are They and Who Should Apply for One? (11/21/21)
Watch
I got a notice from the IRS: What do I do? (11/22/21)
Watch
Identity Theft and Taxes- What to do if your identity has been stolen (10/14/21)
Watch
What you need to know about the stimulus (9/13/21)
Watch
American Rescue Plan (9/13/21)
Watch
Collection Alternatives (4/2/21)
read more
Marriage and Taxes (4/2/21)
Watch
Tax Filing Basics (4/2/21)
Watch
Expanded Child Tax Credit (3/1/22)
read more
Questions about Economic Impact Payments? (11/1/20)
read more
Question about CARES ACT? (6/20/20)
read more
LITC Brochure (1/1/18)
read moreContact us

Get in touch
Address:
438 Main Street, 7th Floor, Buffalo, NY 14202
Phone:
(716) 847-0662 x 324 or (800) 229-6198