Tax Administration: IRS' Low-Income Taxpayer Clinic Program

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) implementation of the Low-Income Taxpayer Clinic program, focusing on: (1) the steps IRS has taken to implement the Low-Income Taxpayer Clinic 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 actions IRS or Congress could consider to address the types of tax problems the clinics are facing.