[Federal Register Volume 64, Number 203 (Thursday, October 21, 1999)]
[Notices]
[Page 56837]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-27447]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program: Availability of Fiscal 
Year 2000 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 grant application package for parties interested in 
applying for a Low Income Taxpayer Clinic Grant for Fiscal Year 2000. 
The IRS will award up to $6,000,0000 to qualifying organizations.

DATES: Grant applications for Fiscal Year 2000 funds must be received 
by the IRS (not postmarked) by November 26, 1999.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Attn: LITC Program Manager, OP:C:E:W:E, NCFB Room C-7-171, 
5000 Ellin Road, Lanham, MD 20706. Copies of the grant application 
package (IRS Pub. 3319) can be downloaded from the IRS Internet site 
at: http://www.irs.ustreas.gov/prod/hot/index.html or ordered by 
calling 1-800-829-3676.

FOR FURTHER INFORMATION CONTACT: Eli McDavid, LITC Grant Program 
Manager, Volunteer and Education Section, (202) 283-0181 (not a toll-
free number).

SUPPLEMENTARY INFORMATION:

Background

    Section 3601 of the IRS Restructuring and Reform Act of l998, Pub. 
L. No. 105-206, added new section 7526 to the Internal Revenue Code 
(``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 or operate programs to 
inform individuals, for whom English is a second language, about their 
rights and responsibilities under the Code.

Selection Criteria

    The following selection criteria will be used.
    1. Experience in sponsoring a tax clinic and representing taxpayers 
in controversies with the IRS;
    2. Initiatives developed to ensure quality assistance will be 
provided to low income taxpayers or individuals for whom English is a 
second language;
    3. Qualifications of organization, experience in providing 
assistance to low income taxpayers or individuals for whom English is a 
second language, organizational structure, and experience in managing 
federal grant programs;
    4. Reasonableness of proposed budget (a low income tax clinic must 
provide matching funds on a dollar-for-dollar basis for all grants 
received from the IRS);
    5. Geographical area clinic will serve, number of taxpayers in area 
eligible for representation or who might be served by clinic, and/or 
number of taxpayers in geographical area for whom English is a second 
language;
    6. Existence of other LITCs serving same population;
    7. Quality of program offered by LITC, including qualifications of 
administrators and qualified representatives, system for monitoring 
student participation, system for monitoring cases referred, case 
follow-up, resolution of cases and record if any in providing service 
to low income taxpayers and taxpayers for whom English is a second 
language;
    8. Quality of program for informing individuals for whom English is 
a second language of their tax rights and responsibilities, if 
applicable; and
    9. Alternative funding sources available to clinic, including 
amounts received from other grants and contributions, and the endowment 
and resources of the institution sponsoring the clinic.
    In addition to the foregoing criteria, to foster parity regarding 
clinic availability and accessibility for taxpayers nationwide, the IRS 
will consider the geographic area of applicants as part of the decision 
making process. The IRS will also seek to attain a proper balance of 
academic and non-profit organizations as well as a proper balance of 
start-up and existing clinics.

Comments

    Interested parties are encouraged to provide comments on the IRS's 
administration of the grant program on an ongoing basis.
Deborah A. Butler,
Assistant Chief Counsel, Office of Assistant Chief Counsel (Field 
Service).
[FR Doc. 99-27447 Filed 10-20-99; 8:45 am]
BILLING CODE 4830-01-U