Problems with the IRS? We may be able to help
What Is the LITC?
The Low-Income Taxpayer Clinic gives eligible taxpayers free legal assistance on federal tax matters. Eligible taxpayers are those with incomes at or below 250% of the federal poverty level.
We never charge a fee for our services. There may, however, be filing fees or other costs which you will have to pay.
The Clinic serves low-income taxpayers who have disputes with the IRS. We can serve taxpayers who do not already have representation in their income tax disputes and who cannot afford to pay for legal or tax assistance.
In cooperation with the Volunteer Lawyers Project, the clinic works with Maine tax experts to make sure your rights are protected and that disagreements with the IRS are resolved fairly.
We also provide taxpayer education services to Maine residents whose primary language is not English, to inform them about their rights and responsibilities as taxpayers.
If you are not certain whether you qualify, call Pine Tree. Our intake staff will be happy to help you.
Types of Cases We Accept
Earned Income Credit Disallowance
Have you received notice that your claim for EIC has been denied?
The Clinic can help you furnish the information you need to satisfy the tests required to claim the EIC.
Deficiency Notices / US Tax Court
Have you received a notice from the IRS that there is a "deficiency" in your taxes and that you have 90 days in which to file a petition to the U.S. Tax Court?
If you do not file within that time, you may lose the right to go to court without first paying the tax. The Clinic can help you file a timely petition or settle the matter.
Liens & Levies / Federal Payments Levy
Have you received a notice that the IRS plans to file a lien on your property for past-due taxes or that it will file a levy on your property and garnish your wages? Have you been notified that the Internal Revenue Service is levying your SSDI or Social Security Retirement check?
The Clinic can help you ask for a Collection Due Process hearing or prepare an Offer in Compromise.
Do you have a tax debt that you are unable to pay? The Clinic may be able to help you with the following options:
- Installment agreement
- Offer in compromise
- Temporary suspension of collection
- Abatement of interest & penalties
- Challenge the tax
- Currently not collectible status
Innocent Spouse Relief Requests
Have you received a bill from the IRS for taxes on income your spouse earned? Do you think it would be unfair to hold you responsible for paying these taxes?
You may qualify for relief as an innocent spouse. The Clinic can help you figure out if you qualify and help you apply. Also, we can get a representative for you if the IRS denies this relief.
Other Separation of Liability or Proportionate Liability
The Clinic can also help you file a claim for Proportionate Liability so that you pay only the taxes you owe on your own income if your spouse or former spouse has a deficiency and a claim for innocent spouse relief is not appropriate.
Injured Spouse Claims
Has your tax refund been withheld to pay a debt your spouse had before you were married?
The debt could be a tax debt, a debt for child support, or a defaulted student loan. If you filed a joint return and you had your own income, you may be entitled to some relief. The spouse who did not owe the debt may request his or her portion of the refund. The Clinic can help you file an injured spouse claim and assist you if the IRS denies the claim.
Have you received a letter from the IRS telling you that your return is being examined?
The letter may say that the IRS is reviewing your filing status (most likely head of household) or exemptions, deductions, or credits. The Clinic can help you prepare your supporting evidence, file a request to reconsider, go to meetings with you, and assist in the appeals process.
The Clinic provides taxpayer education by:
- Answering questions about taxes
- Providing instruction and assistance on taxpayer rights and responsibilities to qualified groups, individuals, and service agencies
- Publishing material about taxpayer rights and responsibilities and changes in income tax rules
How to Contact the LITC
Call the nearest PTLA office. Or leave a phone message on our Multilingual Voicemail System at 774-8211 and we will call you back with a translator.
Updated July 2017