What is the Low-Income Taxpayer Clinic?

The Low-Income Taxpayer Clinic (LITC) is a free service provided by Legal Services of North Dakota to assist low-income taxpayers who need help with tax problems and controversies.

The LITC also provides tax education to taxpayers not proficient in the English language.  No fee is charged by the LITC.

ELIGIBILITY

Eligibility for LITC services is based on the taxpayer’s household size, income and assets, and where the taxpayer lives.

The LITC currently provides services in the following North Dakota areas:

The Fort Berthold, Turtle Mountain and Spirit Lake Indian Reservations and the counties of
Benson, Dunn, McKenzie, McLean, Mercer, Mountrail, Ramsey, and Rolette.

What types of tax problems does the LITC assist with?

Most taxpayers want to comply with their tax obligations. However, when problems do occur, tax law can seem overwhelming and taxpayers may need assistance.  Whether your problem is with the Internal Revenue Service or a state Tax Department, the LITC may be able to help.

Many tax problems can be resolved simply by completing forms or by providing the necessary documentation. The LITC may be able to help with:

*Responding to IRS Notices
*Amended Returns
*Late Returns for Non-Filers
*Earned Income Credit problems
*Innocent Spouse Relief
*Self-Employment Issues
*Injured Spouse Claims
*Tax Debts & Installment Agreements
*Offers & Compromise
*Audit Reconsideration
*Tax Court Representation

How do I apply for LITC services?

You can call our Central Intake Office toll-free at 1-800-634-5263.  New applications are taken over the telephone from 9:00 am to 3:00 pm Monday through Friday.

Please be prepared to provide information regarding your income and personal contact information.  It is very important to mention any deadlines you are facing.

If you reside on the Fort Berthold, Turtle Mountain, or Spirit Lake Indian Reservations, you can make your application at the following outreach locations:

NEW TOWN – Fort Berthold
Toll-free 1-877-639-8695 or (701) 627-4719
345 Main Street
New Town, ND  58763
8:30 am-5:00 pm – Monday through Wednesday

BELCOURT – Turtle Mountain
(701) 477-3710
BIA Road 7, Bldg. 85
Belcourt, ND  58316
8:30 am-5:00 pm – Tuesday and Wednesday

FT. TOTTEN – Spirit Lake
(701) 350-1663
Courthouse
Ft. Totten, ND  58335
10:00 am-2:00 pm – Friday

The LOW-INCOME TAXPAYER CLINIC is a special project of Legal Services of North Dakota sponsored in part by a grant from the Internal Revenue Service.  The LITC is not part of the IRS or the North Dakota Office of the State Tax Commissioner.

Every year tax laws and forms change and add to the confusion of tax law.  The LITC staff annually participates in training to better assist our clients.

REFUNDS$$$$

Please keep in mind that even if you are not required to file a tax return, you may still be entitled to a refund of taxes you paid or an Earned Income Credit.  You can only obtain these refunds if you file a return within three years after the date the return was due.

TAX DEBTS$$$$

If you do owe a tax debt, the interest and penalties will increase every day until you either pay the taxes or resolve the problem. Sometimes the tax debt may be due to an inaccurate calculation. Sometimes your wages, pensions, and other benefits can be garnished by the IRS to satisfy the tax debt.  There are several options available to help resolve tax debt problems, so please do not wait.
 
If the LITC cannot assist you, we will make every effort to refer you to someone who can.  It may be a tax professional, a tax attorney, or the Taxpayer Advocate Service which operates independently of any other IRS office.

FREE AND CONFIDENTIAL SERVICES

Our services are provided at no cost to the taxpayer. Everything you say to our staff and volunteers is strictly confidential.

The LITC does not pay for individual tax debts. The program provides free assistance to help individuals resolve their tax debt problems.

LEGAL SERVICES OF NORTH DAKOTA is a non-profit organization which provides legal help to disadvantaged elderly and low-income North Dakotans.

For more information about other services provided by Legal Services of North Dakota, please contact our Central Intake Office at
1-800-634-5263.

For specific information relating to the LITC project, you may contact the LITC Coordinator at 1-877-639-8695.

Prepared by Legal Services of ND
September 2006