Tax Administration: IRS' Low-Income Taxpayer Clinic Program: GGD-00-83

March 2000
GAO Reports;3/24/2000, p1
Government Document
Under the Low-Income Taxpayer Clinic Program, the Internal Revenue Service (IRS) is authorized to award matching grants to organizations that (1) provide legal assistance to low-income taxpayers in controversies with IRS or (2) inform persons for whom English is a second language of their tax rights and responsibilities. This report discusses (1) the steps that IRS has taken to implement the program, (2) the key tax problems facing low-income taxpayers served by the clinics and the reasons for these problems, (3) the role that the program plays in addressing these taxpayers' problems, and (4) other steps that IRS or Congress could take to address the types of tax problems that the clinics now face.


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