[Federal Register Volume 78, Number 106 (Monday, June 3, 2013)]
[Notices]
[Pages 33154-33155]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-12999]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2014
Grant Application Package
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This document contains a notice that the IRS has made
available the 2014 Grant Application Package and Guidelines
(Publication 3319) for organizations interested in applying for a Low
Income Taxpayer Clinic (LITC) matching grant for the 2014 grant year,
which runs from January 1, 2014, through December 31, 2014. The
application period runs from May 28, 2013, through July 12, 2013.
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 for up to a three-
year project period. Qualifying organizations that provide
representation for free or for a nominal fee to low income taxpayers
involved in tax disputes with the IRS, or educate individuals for whom
English is a second language of their taxpayer rights and
responsibilities, or both, can apply for a grant.
Examples of qualifying organizations include: (1) A clinical
program at an accredited law, business or accounting school whose
students represent low income taxpayers in tax controversies with the
IRS, (2) an organization exempt from tax under I.R.C. Sec. 501(a) that
represents low income taxpayers in tax controversies with the IRS or
refers those taxpayers to qualified representatives, and (3) an
organization exempt from tax under I.R.C. Sec. 501(a) that operates
programs to inform individuals for whom English is a second language
about their rights and responsibilities as taxpayers.
DATES: The IRS is authorized to award a multi-year grant not to exceed
three years. For a new clinic or a clinic applying for the first year
of a three-year grant, the clinic must submit the application
electronically at www.grants.gov.er of TREAS-GRANTS-052014-001. For an
existing clinic requesting funding for the second or third year of a
multi-year grant, the clinic must submit the application electronically
at www.grantsolutions.gov. All applicants
[[Page 33155]]
must use the funding number of TREAS-GRANTS-052014-001 and grant
applications for the 2014 grant year must be electronically filed by
July 12, 2013.
ADDRESSES: The LITC Program Office is located at: 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 2014 Grant Application Package and Guidelines,
IRS Publication 3319 (Rev. 5-2013), can be downloaded from the IRS
Internet site at www.irs.gov/advocate or ordered by calling the IRS
Distribution Center at 1-800-829-3676.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 622-
4711 (not a toll-free number) or by email 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-tier evaluation process. Applications will be subject to
both a technical evaluation and a 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. 2013-12999 Filed 5-31-13; 8:45 am]
BILLING CODE 4830-01-P