[Federal Register Volume 81, Number 42 (Thursday, March 3, 2016)]
[Notices]
[Pages 11359-11360]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-04720]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2016
Supplemental Grant Application Period
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
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SUMMARY: This document contains a Notice that the IRS is accepting
applications from qualified organizations for a part-year Low Income
Taxpayer Clinic (LITC) matching grant to provide representation to low
income taxpayers and education about taxpayer rights and
responsibilities to individuals who speak English as a second language
in certain identified geographic areas. The grant will cover the last
six months of the 2016 grant year, from July 1, 2016, through December
31, 2016. The supplemental application period shall run from March 1,
2016, to April x1, 2016.
Despite the IRS's efforts to foster parity in availability and
accessibility in the selection of organizations receiving LITC matching
grants and the continued increase in clinic services nationwide, there
remain communities that are underrepresented by clinics.
For the supplemental application period, the IRS will focus on
geographic areas where there is limited or no clinic representation.
The IRS will award up to $1.28 million in funding to qualifying
organizations, subject to the limitations of Internal Revenue Code
section 7526. A qualifying organization may receive a matching grant of
up to $100,000 per year. Organizations currently receiving a grant are
not eligible to apply during this supplemental application period.
Grant funds may be awarded for start-up expenditures incurred during
the grant year. The selection process for these part-year grants may
not be complete before the beginning of the application period for the
2017 grant year; thus, applicants for a part-year grant will be
expected to submit a separate application for full-year funding for the
2017 grant year during
[[Page 11360]]
the 2017 grant application period, when announced later this year.
Below is a list that contains the identified underserved geographic
areas:
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State or territory Areas
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Alabama................................... Statewide.
California................................ El Dorado, Imperial, Nevada,
Placer, Riverside,
Sacramento, San Bernardino,
Sutter, Yolo, and Yuba
counties.
Colorado.................................. Statewide.
Georgia................................... Statewide.
Illinois.................................. Southern Part of the State.
Mississippi............................... Statewide.
Nevada.................................... Statewide.
New Mexico................................ Statewide.
New York.................................. Nassau and Suffolk counties.
North Carolina............................ Statewide.
North Dakota.............................. Statewide.
Oklahoma.................................. Statewide.
Puerto Rico............................... Commonwealth-wide.
South Carolina............................ Statewide.
Tennessee................................. Eastern Part of the State.
Texas..................................... Statewide.
Utah...................................... Statewide.
Washington................................ Central Part of the State.
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Qualifying organizations that provide representation to low income
taxpayers involved in a tax controversy with the IRS and educate
individuals for whom English is a second language (ESL) regarding their
taxpayer rights and responsibilities under the Internal Revenue Code
are eligible for a grant. An LITC must provide services for free or for
no more than a nominal fee.
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) whose
employees and volunteers represent low income taxpayers in tax
controversies with the IRS.
In determining whether to award a grant, the IRS will consider a
variety of factors, including: (1) The number of taxpayers who will be
assisted by the organization, including the number of ESL taxpayers in
that geographic area; (2) the existence of other LITCs assisting the
same population of low income and ESL taxpayers; (3) the quality of the
program offered by the organization, including the qualifications of
its administrators and qualified representatives, and its record, if
any, in providing representation services to low income taxpayers; (4)
the quality of the application, including the reasonableness of the
proposed budget; (5) the organization's compliance with all federal tax
obligations (filing and payment); (6) the organization's compliance
with all federal non-tax obligations (filing and payment); (7) whether
debarment or suspension (31 CFR part 19) applies, or whether the
organization is otherwise excluded from or ineligible for a federal
award; and (8) alternative funding sources available to the
organization, including amounts received from other grants and
contributions, and the endowment and resources of the institution
sponsoring the organization.
DATES: Grant applications for the last six months of the 2016 grant
year must be electronically filed at www.grants.gov by April 1, 2016.
Funding decisions will be made by July 1, 2016, and funds awarded must
be spent by December 31, 2016.
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 2016 Grant Application Package and Guidelines,
IRS Publication 3319 (Rev. 5-2015), can be downloaded from the IRS
Internet site at www.irs.gov/advocate or ordered by calling the IRS
Distribution Center toll-free at 1-800-829-3676.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 317-
4700 (not a toll-free number) or by email at L/[email protected].
SUPPLEMENTARY INFORMATION:
Background
Section 7526 of the Internal Revenue Code authorizes the IRS,
subject to the availability of appropriated funds, to award qualified
organizations matching grants of up to $100,000 per year for the
development, expansion, or continuation of qualified low income
taxpayer clinics. A qualified organization is one that represents low
income taxpayers in controversies with the IRS and informs individuals
for whom English is a second language of their taxpayer rights and
responsibilities, and does not charge more than a nominal fee for its
services (except for reimbursement of actual costs incurred).
Mission Statement
Low Income Taxpayer Clinics ensure the fairness and integrity of
the tax system for taxpayers who are low income or speak English as a
second language by providing pro bono representation on their behalf in
tax disputes with the IRS, by educating them about their rights and
responsibilities as taxpayers, 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 (or a
request for continued funding) 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. 2016-04720 Filed 3-2-16; 8:45 am]
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