Provides legal representation, advice, and referral services to low-income taxpayers who have disputes with the Internal Revenue Service or cannot afford to pay federal income taxes they owe. Assists with most Federal Income Tax issues, including negotiation or settlement of tax debt, earned income tax credit verification and denials, dependency exemptions and filing status, injured/innocent spouse claims, worker classification (employee vs. independent contractor), levies and liens, and identity theft involving tax returns, income, or refund claims. Does not prepare federal tax returns. Also provides tax educational outreach for organizations servicing low-income households, immigrants, and refugees.