CTLP screens cases for income eligibility and merit; it then refers the accepted case to a local pro bono attorney or accountant. To qualify for services, an individual must have income at or below 250% of the federal poverty level. CTLP accepts cases at all stages of tax controversy, including exam, appeals, refund claims, litigation in the United States Tax Court or the refund fora, and tax collections cases, including Collection Due Process Hearings and offers-in-compromise