[Federal Register Volume 69, Number 85 (Monday, May 3, 2004)]
[Notices]
[Pages 24223-24224]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-9739]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2005 
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 
2005 grant cycle. The IRS will award a total of up to $6,000,000 
(unless otherwise provided by specific Congressional appropriation) to 
qualifying organizations.

DATES: Grant applications for the 2005 grant cycle must be received by 
the IRS (not postmarked) by July 1, 2004. 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.grants.gov. Copies of the grant 
application package (IRS Publication 3319) can be downloaded from the 
IRS Internet site at

[[Page 24224]]

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 2005 LITC Application Package and Guidelines, Publication 3319, 
includes several changes that are being implemented to improve IRS's 
involvement with the technical components of the LITC Program. Among 
the changes, IRS has established work groups, clarified the 
comprehensive program standards, improved communications, and increased 
the emphasis on education and outreach programs to taxpayers for whom 
English is a second language.
    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 mail notification 
letters to each applicant.

Selection Considerations

    Applications that pass the eligibility screening process will be 
numerically ranked based on the information contained in their proposed 
program plan. 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 
criteria and qualifications outlined in the LITC Grant Application 
Package and Guidelines, 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. Comments may 
be sent to Internal Revenue Service, Taxpayer Advocate Service, LITC 
Program Office Mail Stop 211-D, 401 W. Peachtree Street, NW., Atlanta, 
GA 30308.

    Dated: April 9, 2004.
Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 04-9739 Filed 4-30-04; 8:45 am]
BILLING CODE 4830-01-P