The Low-Income Taxpayer Clinic gives eligible taxpayers free legal assistance on federal tax matters.
Eligible taxpayers are:
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. We will not accept cases in which more than
$50,000 is in dispute in a single tax year.
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.
More EIC information
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.
Tax Debt
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
- Taxpayer assistance order
- Temporary suspension of collection
- Abatement of interest & penalties
- Challenge the tax
- Currently not collectible status
More from the IRS on setting up
an online installment payment plan.
Note: If you want to enter into a payment plan with the IRS, read this information. Then if you have questions,
call us, or a tax expert, before setting up your installment agreement.
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 Porportionate
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.
Examinations (Audits)
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.
ESL Taxpayers
If English is not your primary language,
the Clinic can help with any question or problem
about taxes regardless of your income. The Clinic holds workshops for
groups of taxpayers to help them learn about the federal income tax
and how to prepare the forms correctly. Have a representative of your
community group
contact Pine Tree.
Our other service for ESL clients include help with:
- Earned Income Credit Disallowance
- Deficiency Notices
- IRS Liens and Levies
- Innocent Spouse Relief
- Other Separtion of Liability of Proportionate Liability
- Injured Spouse Claim
- Examinations (Audits)
Go to brief explanation of these case types
Taxpayer Education
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 June 2007
