NORTHERN KENTUCKY UNIVERSITY LOW INCOME TAXPAYER CLINIC

The Low Income Taxpayer Clinic is a project of Northern Kentucky University. The Clinic helps clients deal with questions and problems with the Internal Revenue Service and provides educational seminars for English as a Second Language (ESL) clients relating to federal income tax issues or taxpayer rights and responsibilities.

At the NKU LITC, counseling services are provided FREE of charge to clients. Information received and developed in the course of counseling by LITC personnel is kept in strict CONFIDENCE.

NORTHERN KENTUCKY UNIVERSITY LOW INCOME TAXPAYER CLINIC

The Low Income Taxpayer Clinic (LITC) gives low income taxpayers free legal assistance on federal tax matters year round.

Counseling services are provided FREE of charge to LITC clients. Information received and developed in the course of counseling by LITC personnel is kept in strict CONFIDENCE.

The Low Income Taxpayer Clinic (LITC) can help you understand your rights and responsibilities as a taxpayer by assisting you with matters such as:

Negotiations/Settlements of Tax Debt
Innocent Spouse Relief Requests
Injured Spouse Claims
Earned Income Tax Credit Appeals
Audits or Examinations
Deficiency Notices/Tax Court
Liens and Levies
Referrals to Tax Assistance Organizations

The Low Income Taxpayer Clinic cannot prepare your tax returns for you. See Free Tax Sites.

TAX PROBLEMS AND INFORMATION

Audits or Examinations
Have you received a letter from the IRS telling you that your tax return is being audited or examined? The LITC may be able to help you prepare evidence requested by the auditor, attend meetings with the IRS on your behalf, or represent you during an audit.

Child Tax Credit
The Child Tax Credit is a tax benefit for people with low to moderate incomes. When you file a tax return, The Child Tax Credit could reduce your tax. You might also get a cash refund! The Child Tax Credit in not the same as the EITC. The Child Tax Credit and EITC have different rules. Many people who do not qualify for the EITC, will qualify for the Child Tax Credit. If you feel you were wrongly denied the Child Tax Credit, The LITC may be able to help you appeal the denial.

Click on the DOC link to the right of this paragraph for a printable brochure with more information.

Deficiency Notices/Tax Court
Have you received a notice from the IRS that there is a "deficiency" in your taxes and that you have 90 days to file a petition in Tax Court? If you do not file within the 90 days, you may lose the right to go to court without first paying the tax. The LITC may be able to help you settle the matter or file a petition with the Tax Court.

Dependent Exemptions
A dependent is a person - not you or your spouse- that you support. A dependent exemption is a tax deduction on your tax return. A tax deduction helps you pay less income tax. A tax deduction might even increase your tax refund. A dependent exemption is not a cash benefit. It will only reduce your taxes. If you do not owe enough taxes, it will not give you money. It is not like the Earned Income Credit, which will give you money even if you owe no taxes. Click on the DOC link to the right of this paragraph for a printable brochure with more information.

Earned Income Tax Credit
Has the IRS audited your return and denied you the Earned Income Tax Credit (EITC)? If so, LITC may be able to help you appeal the denial and keep your right to claim the EITC in the future. Click on the DOC link to the right of this paragraph for a printable brochure with more information.

Injured Spouse Claims
Have your taxes been withheld to pay a debt you do not owe, such as a child support debt? If you filed a joint return and had your own income and tax payments, then you may qualify for relief. The spouse who did not owe the debt may request her portion of the tax refund through an injured spouse claim. LITC may be able to help you submit an injured spouse claim. WEB SITE

Innocent Spouse Relief Requests
Have you received a bill from the IRS for taxes you filed jointly with your spouse? Do you think that it is unfair for you to have to pay the taxes? Depending on your situation, your knowledge of the debt, and other factors, you may qualify for tax relief as an innocent spouse. We can help you apply for innocent spouse relief and may be able to represent you if the IRS has denied this relief. Click on the DOC link to the right of this paragraph for a printable brochure with more information.

Liens and Levies
Have you received a notice that the IRS plans to file a lien on your property or garnish your wages for past taxes owed to the IRS? LITC may be able to help you by asking for a Collection Due Process Hearing to determine whether the IRS can place a levy on your property.

Negotiations/Settlements of Tax Debt
Do you dispute the tax debt you owe? Are you unable to pay your tax debt because of limited finances? Depending on your circumstances, LITC may be able to help you: * Temporarily delay the collection process; * Enter into an installment agreement with the IRS that allows you to pay your debt in monthly payments. * Make a settlement offer ("Offer in Compromise") to the IRS for less than the amount that you owe; *Challenge the tax debt. WEB SITE

Contact Information
For additional information or to apply for services, please complete the request for services form at the attached link: http://access.nku.edu/litc/taxhelp.htm

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