[Federal Register Volume 68, Number 76 (Monday, April 21, 2003)]
[Notices]
[Pages 19604-19605]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-9780]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2004 
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 
2004 grant cycle. The IRS will award a total of up to $6,000,000 or the 
amount appropriated by Congress to qualifying organizations.

DATES: Grant applications for the 2004 grant cycle must be received by 
the IRS (not postmarked) by July 1, 2003. Applications may be 
transmitted by mail or electronically.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Taxpayer Advocate Service, LITC Program Office Mail Stop 211-
D, 401 W. Peachtree St. NW., Atlanta, GA 30308. To transmit an 
application electronically, go to www.irs.gov/advocate. Copies of the 
grant application package (IRS Publication 3319) can be downloaded from 
the IRS Internet site at: www.irs.gov/advocate or ordered by calling 1-
800-829-3676.

FOR FURTHER INFORMATION CONTACT: The LITC Program Office at 404-338-
7185 (not a toll-free number) or by email 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 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. The IRS may award grants to 
qualifying organizations to fund one-year, two-year or three-year 
project periods.
    The 2004 LITC Application Package and Guidelines, Publication 3319, 
includes several changes that are being planned to improve IRS's 
understanding of and involvement with the technical components of the 
LITC Program. Among the changes, IRS is planning to work with clinics 
to establish issue committees, develop more comprehensive program 
standards, improve communications, and increase the emphasis on 
education and outreach programs to taxpayers for whom English is a 
second language. In addition, the package provides an explanation of 
``ancillary'' as it relates to tax return preparation.
    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 main notification 
letters to each applicant.

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. qualifications and tax expertise of qualified representatives;
    3. comprehensiveness of services to be provided;
    4. the amount of time devoted to the program by clinic staff;
    5. training clinic participants will be provided;
    6. plans for supervising clinic participants;
    7. procedures for ensuring the confidentiality of taxpayer 
information;
    8. publicity of clinic operations; and
    9. 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

[[Page 19605]]

administration of the grant program on an ongoing basis.

Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 03-9780 Filed 4-18-03; 8:45 am]
BILLING CODE 4830-01-P