[Federal Register Volume 67, Number 96 (Friday, May 17, 2002)]
[Notices]
[Page 35200]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-12465]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2003 
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 (Publication 3319) for parties 
interested in applying for a Low-Income Taxpayer Clinic Grant for the 
2003 grant cycle. The IRS will award up to $100,000 in matching funds 
to qualifying organizations.

DATES: Grant applications for the 2003 grant cycle must be received by 
the IRS (not postmarked) by July 1, 2002.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, SPEC Hqs, Mail Stop 55 WI, Attn: Grants Administration Office, 
401 W. Peachtree St. NW, Atlanta, GA 30308. Copies of the grant 
application package (IRS Publication 3319) can be downloaded from the 
IRS Internet site at: http://www.irs.gov or ordered by calling 1-800-
829-3676.

FOR FURTHER INFORMATION CONTACT: Beverly Smith, LITC Management and 
Program Analyst, at 317-226-6771. (not a toll-free number)

SUPPLEMENTARY INFORMATION:   

Background

    Section 7526 of the Internal Revenue Code 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 7526 authorizes the 
IRS to provide grants to qualified organizations that represent low 
income taxpayers in controversies with the IRS and/or inform 
individuals for whom English is a second language of their tax rights 
and responsibilities.

Selection Criteria

    Applications that pass the eligibility screening process will be 
numerically ranked in each of the areas listed below based on the 
information contained in their proposed program plan. Each criterion 
reflects the maximum number of points that may be assigned. In 
assigning numerical points, the IRS will evaluate the program plan 
based on how it will assist in accomplishment of the IRS mission and 
goals and meeting the LITC statutory requirements as stated elsewhere 
in the application package. Organizations can receive a maximum of 100 
points. If you are applying for more than one qualifying activity (i.e. 
representation, referral, ESL, or combination thereof) each type of 
program will be evaluated separately. The ranking points will be 
assigned as follows:
    A. Quality of programs offered to assist low income taxpayers or 
individuals for whom English is a second language, including (Maximum 
75 points)--
    1. Qualifications of administrators and qualified representatives;
    2. The amount of time devoted to the program by clinic staff;
    3. Training clinic participants will be provided;
    4. Plans for supervising clinic participants;
    5. Procedures for ensuring the confidentiality of taxpayer 
information;
    6. Publicity of clinic operations; and
    7. The dates and days and hours of clinic operation.
    B. Experience in sponsoring a tax clinic where individuals with tax 
controversies with the IRS were represented; or
    Experience in sponsoring a tax clinic where individuals with tax 
controversies with the IRS were referred; or
    Experience in providing a program to inform individuals for whom 
English is a second language about their rights and responsibilities. 
(Maximum 10 points)
    C. Quality of grant administration and internal accounting 
procedures. (Maximum 10 points)
    D. Number of low-income and ESL taxpayers in geographical area. 
(Maximum 5 points)

Other Considerations

    Please note that the IRS Volunteer Income Tax Assistance (VITA) 
Program is a separate and distinct program from the LITC grant program. 
Organizations currently participating in the VITA Program may be 
eligible to apply for a LITC grant if they meet the criteria and 
qualifications outlined in the LITC Grant Application Package & 
Guidelines (Publication 3319). Organizations that seek to operate both 
VITA and LITC programs must maintain separate and distinct programs to 
ensure proper cost allocation for LITC grant funds and adherence to 
both VITA and LITC program rules and regulations. 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.

    Dated: April 29, 2002.
Jim Grimes,
Director, Field Operations, Stakeholder Partnerships, Education and 
Communications (SPEC), Wage and Investment Division.
[FR Doc. 02-12465 Filed 5-16-02; 8:45 am]
BILLING CODE 4830-01-P