The Low Income Taxpayer Clinic (LITC) is a program funded by the IRS and administered through Montana Legal Services Association (MLSA). This program is designed to represent low income taxpayers with their federal tax issues.

The LITC program is in need of attorneys, accountants, and or enrolled agents to assist low income clients with controversies involving the IRS. The LITC program offers clients direct representation in Tax Court and IRS and limited representation including negotiating on behalf of the taxpayer. LITC also provides limited representation in the form of preparation of returns for clients with tax controversies.