[Federal Register Volume 75, Number 103 (Friday, May 28, 2010)]
[Notices]
[Pages 30108-30109]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-12848]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2011
Grant Application Package
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
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 2011 grant cycle (the
2011 grant cycle runs January 1, 2011, through December 31, 2011).
The IRS accepts applications from any organization that meets the
basic eligibility criteria, regardless of the geographic location in
which the clinic services are being provided. To better identify areas
most in need of LITC services, the Program Office has completed an
evaluation of areas serviced. Based on the findings of this assessment,
for the 2011 grant cycle, the LITC Program Office is particularly
interested in organizations that meet at least one of the following
criteria: (1) Organizations currently receiving a grant for the 2010
grant cycle, or (2) organizations servicing the following counties
(whether or not they are receiving a grant for the 2010 grant cycle):
Target Counties for New Clinic Applications
----------------------------------------------------------------------------------------------------------------
State County State County State County
----------------------------------------------------------------------------------------------------------------
CA El Dorado MI Barry PA Carbon
Kern ............ Ionia ............ Lackawanna
Placer ............ Kent ............ Lehigh
Riverside ............ Newaygo ............ Luzerne
Sacramento NC Franklin ............ Mercer
San Bernardino ............ Guilford ............ Northampton
San Joaquin ............ Johnson ............ Wyoming
Stanislaus ............ Randolph TN Hamilton
Ventura ............ Rockingham ............ Marion
Yolo ............ Wake ............ Sequatchie
----------------------------------------------------------------------------------------------------------------
We also encourage existing clinics to consider expanding their services
to cover these counties, where possible.
The IRS is currently funding at least one clinic in each State, the
District of Columbia and Puerto Rico; however, not all clinics offer
both controversy services and outreach and education services to
taxpayers who speak English as a second language (ESL). An overriding
goal of the IRS is to provide both types of services in each State, the
District of Columbia and Puerto Rico. To that end, we are also
interested in accepting applications from organizations in target
States that currently lack either controversy or ESL services. The
chart below lists the States that are currently lacking and which type
of service is needed:
Additional Target States by Clinic Type
------------------------------------------------------------------------
State Controversy ESL
------------------------------------------------------------------------
CT.................................... ............... X
MD.................................... ............... X
MT.................................... ............... X
NM.................................... ............... X
SD.................................... ............... X
WY.................................... X ...............
------------------------------------------------------------------------
Notwithstanding the criteria detailed above, all applications for
clinics from all areas will receive serious consideration. Note,
however, that applications submitted for clinics situated outside the
U.S. counties noted in the table above should detail how they will
serve eligible taxpayers in the noted counties.
The application period shall run from May 28, 2010, through July
16, 2010.
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 can apply for a grant
for the 2011 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)
[[Page 30109]]
organizations exempt from tax under I.R.C. Sec. 501(a) which represent
low income taxpayers in tax controversies with the IRS or refer those
taxpayers to qualified representatives.
DATES: Grant applications for the 2011 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 16,
2010.
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 2011 Grant Application Package and Guidelines,
IRS Publication 3319 (Rev. 5-2010), can be downloaded from the IRS
Internet site at http://www.irs.gov/advocate or ordered by calling the
IRS Distribution Center toll-free at 1-800-829-3676. Applicants filing
electronically should do so through the Federal Grants Web site at
http://www.grants.gov. For applicants applying via the Federal Grants
Web site, the Funding Number is TREAS-GRANTS-052011-001.
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. 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.
The 2011 Grant Application Package and Guidelines, Publication 3319
(Rev. 5-2010), outlines requirements for the operation of a qualifying
LITC program and provides instructions on how to apply for a grant.
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
whether they are awarded a grant, no later than November 26, 2010.
Selection Consideration
Applications that pass the eligibility screening process will be
numerically ranked based on the information contained in their proposed
program plan.
The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling
for the Elderly (TCE) Programs are independently funded and separate
from the LITC Program. Organizations currently participating in the
VITA or TCE Programs may be eligible to apply for a LITC grant if they
meet the criteria and qualifications outlined in the 2011 Grant
Application Package and Guidelines, Publication 3319 (Rev. 5-2010).
Organizations that seek to operate VITA and LITC Programs, or TCE and
LITC Programs, must maintain separate and distinct programs even if co-
located to ensure proper cost allocation for LITC grant funds and
adherence to the rules and regulations of the VITA, TCE and LITC
Programs, as appropriate.
Comments
Interested parties are encouraged to provide comments on the IRS's
administration of the grant program on an ongoing basis. Comments may
be sent to Internal Revenue Service, Taxpayer Advocate Service, Attn:
Deborah L. Jones, LITC Program Office, TA: LITC, 1111 Constitution
Avenue, NW., Room 1034, Washington, DC 20224.
Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 2010-12848 Filed 5-27-10; 8:45 am]
BILLING CODE 4830-01-P