[Federal Register Volume 64, Number 9 (Thursday, January 14, 1999)]
[Notices]
[Page 2535]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-848]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinics Grant Program: Availability of Draft 
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, for public comment, a draft of the Low Income Taxpayer 
Clinic Grant application package. The IRS solicits public comment in 
order that interested parties may present their views to the IRS prior 
to implementation of the new grant program during 1999. Consideration 
will be given to these comments before a final grant application 
package is adopted in Spring 1999. Copies of the draft grant 
application package can be downloaded from the IRS Internet site at: 
http://www.irs.ustreas.gov.

DATES: Submit written comments on or before February 27, 1999.

ADDRESSES: Send submissions to: Internal Revenue Service (Attn: LITC 
Grant C7-171), 5000 Ellin Road, Lanham, MD 20706. Alternatively, submit 
commits and data via electronic mail (e-mail) to: 
*[email protected].

FOR FURTHER INFORMATION CONTACT: Concerning the grant program and the 
submissions of comments, Eli McDavid, 202-283-0181 (not a toll free 
number).

SUPPLEMENTARY INFORMATION: Section 3601 of the IRS Restructuring and 
Reform Act of 1998, Public Law 105-206, added new section 7526 to the 
Internal Revenue Code. Section 3601 authorizes the IRS, subject to the 
availability of appropriated funds, to make grants to provide matching 
funds for the development, expansion, or continuation of qualified low 
income taxpayer clinics. Section 3601 authorizes the IRS to provide 
grants to qualified organizations that provide legal assistance to low-
income taxpayers having disputes with the IRS. The IRS also may provide 
grants to qualified organizations that operate programs to inform 
individuals, for whom English is a second language, about their rights 
and responsibilities under the Internal Revenue Code. Copies of the 
draft grant application package can be downloaded from the IRS Internet 
site at: http://www.irs.ustreas.gov. The IRS is soliciting written 
comments on this draft grant application package on or before February 
27, 1999. Consideration will be given to these comments before a final 
grant application package is adopted in Spring 1999.

Issues for Comment

    The IRS invites public comments on the following issues (and any 
others) raised by the new grant program or draft application package:
    (1) What should be considered a ``nominal fee'' for purposes of 
section 7526(b)(1)(A)(I)?
    (2) How should satisfaction of the ``90%/250%'' income requirements 
contained in section 7526(b)(1)(B)(I) be determined?
    (3) What should be considered in evaluating the ``criteria for 
awards'' set forth in section 7526(b)(4)?
Deborah Butler,
Assistant Chief Counsel, Office of Assistant Chief Counsel (Field 
Service).
[FR Doc. 99-848 Filed 1-11-99; 1:41 pm]
BILLING CODE 4830-01-U