LITC: About Us

Home About Us Tax Information  |  Other Tax Resources  |  Volunteer Opportunities

Problems with the IRS? We may be able to help.

What Is the LITC?

LITC 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.

Tax problemsWe never charge a fee for our services. There may be filing fees or other costs which you will have to pay.

LITC serves low-income taxpayers who have disputes with the IRS. We can serve taxpayers who cannot afford to pay for legal or tax assistance.

LITC works with Montana tax experts to make sure your rights are protected and that disagreements with the IRS are resolved fairly.

See the LITC brochure here.

To apply, call the MLSA HelpLine at 1-800-666-6899 M-F 9am-noon / 1pm-4pm or submit an application.

Types of Cases We Accept

Tax Debt

Do you have a tax debt that you are unable to pay? LITC may be able to help you with negotiations or settlements of tax debt.

Innocent Spouse Relief Requests

Have you received a bill from the IRS for taxes on income your spouse earned that you think would be unfair to hold you responsible for paying?

LITC can help figure out if you qualify as an "Innocent Spouse" and avoid paying the taxes.

See the Innocent Spouse Relief brochure here.

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. LITC can help you file an injured spouse claim and assist you if the IRS denies the claim.

Earned Income Tax Credit Problems

Have you received notice that your claim for the EITC has been denied?

LITC can help you determine the information you need to prove you are entitled to claim the EITC.

See the EITC brochure here.

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. LITC can help you prepare your supporting evidence, file a request to reconsider, go to meetings with you, and assist in the appeals process.

Deficiency Notices / Tax Court

Have you received a notice from the IRS that there is a "deficiency" in your taxes?

If you do not file within the time-frame the IRS gives you, you may lose the right to go to court. LITC can help you file a a petition on time or settle the matter.

Liens & Levies

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?

LITC can help you ask for a Collection Due Process hearing or prepare an Offer in Compromise.

Referrals to Taxpayer Assistance Organizations

LITC can make referrals to local and federal organizations where taxpayers can find additional help for their tax issues.

To apply, call the MLSA HelpLine at 1-800-666-6899 M-F 9am-noon / 1pm-4pm or submit an application.