[Federal Register Volume 83, Number 98 (Monday, May 21, 2018)]
[Notices]
[Pages 23528-23529]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-10742]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2019
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 2019 Grant Application Package and
[[Page 23529]]
Guidelines (Publication 3319) for organizations interested in applying
for a Low Income Taxpayer Clinic (LITC) matching grant for the 2019
grant year, which runs from January 1, 2019, through December 31, 2019.
The application period runs from May 16, 2018, through June 27, 2018.
Pursuant to Internal Revenue Code (IRC) section 7526, the IRS will
annually award up to $6,000,000 (unless otherwise provided by specific
Congressional appropriation) to qualifying organizations, subject to
the limitations set forth in the statute. For fiscal year 2018,
Congress appropriated a total of $12,000,000 in federal funds for LITC
grants. See Public Law 115-141.
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 to low income taxpayers
involved in a tax controversy with the IRS and educate individuals for
whom English is a second language (ESL) about their rights and
responsibilities under the IRC 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) a clinical program at an
accredited law, business, or accounting school whose students represent
low income taxpayers in tax controversies with the IRS and (2) an
organization exempt from tax under IRS section 501(a) whose employees
and volunteers represent low income taxpayers in controversies with the
IRS and may also make referrals to qualified volunteers to provide
representation.
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 nontax monetary obligations (filing and payment); (7)
whether debarment of 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
contributors and the endowment and resources of the institution
sponsoring the organization.
DATES: The IRS is authorized to award multi-year grants not to exceed
three years. For an organization not currently receiving a grant for
2018 or an organization whose multi-year grant ends in 2018, the
organization must submit its application electronically at
www.grants.gov. For an organization currently receiving a grant for
2018 that is requesting funding for the second or third year of a
multi-year grant, the organization must submit the funding request
electronically at www.grantsolutions.gov. All organizations must use
the funding number of TREAS-GRANTS-052019-001, and applications and
funding requests for the 2018 grant year must be filed electronically
by 11:59 p.m. (Eastern Daylight Time) on June 27, 2018. The Catalog of
Federal Domestic Assistance program number is 21.008. See www.cfda.gov.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 317-
4700 (not a toll-free number) or by email at [email protected].
The LITC Program Office is located at: IRS, Taxpayer Advocate Service,
LITC Grant Program Administration Office, TA: LITC, 1111 Constitution
Avenue NW, Room 1034, Washington, DC 20224. Copies of the 2019 Grant
Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2018),
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.
SUPPLEMENTARY INFORMATION:
Background
Section 7526 of the IRC 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 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).
A clinic will be treated as representing low income taxpayers in
controversies with the IRS if at least 90 percent of the taxpayers
represented by the clinic have incomes that do not exceed 250 percent
of the federal poverty level. In addition, the amount in controversy
for the tax year to which the controversy relates generally cannot
exceed the amount specified in IRC section 7463 (currently $50,000) for
eligibility for special small tax case procedures in the United States
Tax Court. The IRS may award grants to qualified 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 year.
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 Technical Evaluation and must receive a minimum score to be
considered further.
Applications achieving the minimum score will be subject to 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.
Applications and requests for continued funding may be released in
response to Freedom of Information Act requests. Therefore, applicants
must not include any individual taxpayer information.
Each application and request for continued funding 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.
[FR Doc. 2018-10742 Filed 5-18-18; 8:45 am]
BILLING CODE 4830-01-P