[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