Low Income Taxpayer Clinics, or LITCs, are organizations that provide pro bono (free) or nominal fee representation to low income taxpayers who have tax disputes with federal, state, or local tax agencies. The disputes can involve audits, administrative appeals, collection, account adjustments, or litigation. LITCs also provide outreach and education for low income taxpayers and taxpayers who speak English as a Second Language (ESL) about taxpayer rights and responsibilities. LITCs began in the United States in the 1970s as part of clinical education programs in law, accounting, and business schools. In 1992 the first freestanding LITC was founded. LITCs expanded significantly in the late 1990s with the enactment of the IRS Restructuring and Reform Act of 1998, which created a federally funded matching grant program. In addition to the U.S., there are several LITCs in Australia.