[Federal Register Volume 76, Number 113 (Monday, June 13, 2011)]
[Notices]
[Page 34297]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-14535]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2012
Grant Application Package
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
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SUMMARY: This document contains a notice that the IRS has made
available the grant application package and guidelines (Publication
3319) for organizations interested in applying for a Low Income
Taxpayer Clinic (LITC) matching grant for the 2012 grant cycle, which
runs January 1, 2012, through December 31, 2012. The application period
runs from May 31, 2011, through July 15, 2011.
The IRS will award a total of up to $6,000,000 (unless otherwise
provided by specific Congressional appropriation) to qualifying
organizations, subject to the limitations of Internal Revenue Code
section 7526, for matching grants. A qualifying organization may
receive a matching grant of up to $100,000 per year. Qualifying
organizations that provide representation for free or for a nominal fee
to low income taxpayers involved in tax controversies with the IRS, or
that provide education on taxpayer rights and responsibilities to
taxpayers for whom English is a second language, or both, can apply for
a grant for the 2012 grant cycle.
Examples of Qualifying Organizations Include: (1) Clinical programs
at accredited law, business or accounting schools, whose students
represent low income taxpayers in tax controversies with the IRS, and
(2) organizations exempt from tax under I.R.C. Sec. 501(a) that
represent low income taxpayers in tax controversies with the IRS or
refer those taxpayers to qualified representatives.
DATES: Grant applications for the 2012 grant cycle must be
electronically filed, postmarked, sent by private delivery service, or
hand-delivered to the LITC Program Office in Washington, DC by July 15,
2011.
ADDRESSES: Send completed grant applications to: Internal Revenue
Service, Taxpayer Advocate Service, LITC Grant Program Administration
Office, TA:LITC, 1111 Constitution Avenue, NW., Room 1034, Washington,
DC 20224. Copies of the 2012 Grant Application Package and Guidelines,
IRS Publication 3319 (Rev. 5-2011), can be downloaded from the IRS
Internet site at http://www.irs.gov/advocate or ordered by the IRS
Distribution Center by calling 1-800-829-3676. Applicants can also file
electronically at http://www.grants.gov. For applicants applying
through the Federal Grants Web site, the Funding Number is TREAS-
GRANTS-052012-001.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 622-
4711 (not a toll-free number) or by e-mail at
[email protected].
SUPPLEMENTARY INFORMATION:
Background
Section 7526 of the Internal Revenue Code authorizes the IRS,
subject to the availability of appropriated funds, to award
organizations matching grants of up to $100,000 per year for the
development, expansion, or continuation of qualified low income
taxpayer clinics. Section 7526 authorizes the IRS to provide grants to
qualified organizations that represent low income taxpayers in
controversies with the IRS or inform individuals for whom English is a
second language of their taxpayer rights and responsibilities, or both.
The IRS may award grants to qualifying organizations to fund one-year,
two-year or three-year project periods. Grant funds may be awarded for
start-up expenditures incurred by new clinics during the grant cycle.
Mission Statement
Low Income Taxpayer Clinics ensure the fairness and integrity of
the tax system by educating low income taxpayers about their rights and
responsibilities, by providing pro bono representation to taxpayers in
tax disputes with the IRS, by conducting outreach and education to
taxpayers who speak English as a second language, and by identifying
and advocating for issues that impact low income taxpayers.
Selection Consideration
Applications that pass the eligibility screening process will
undergo a two-tiered evaluation process. Applications will be subject
to both a technical evaluation and program office evaluation. The final
funding decision is made by the National Taxpayer Advocate, unless
recused. The costs of preparing and submitting an application are the
responsibility of each applicant. Each application will be given due
consideration and the LITC Program Office will notify each applicant
once funding decisions have been made.
Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 2011-14535 Filed 6-10-11; 8:45 am]
BILLING CODE 4830-01-P