[Federal Register Volume 70, Number 52 (Friday, March 18, 2005)]
[Notices]
[Pages 13233-13234]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-4881]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2005 
Supplementary 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 a supplemental period within which organizations may apply 
for a Low Income Taxpayer Clinic (LITC) matching grant for the 
remainder of the 2005 grant cycle (the 2005 grant cycle runs January 1, 
2005, through December 31, 2005). The supplemental application period 
shall run from March 15, 2005, to April 15, 2005.
    As a result of increased funding made available by enactment of the 
Consolidated Appropriations Act of 2005, Public Law 108-447, the IRS 
now has an additional $500,000 available to be awarded to qualifying 
organizations, subject to the limitations of Internal Revenue Code 
section 7526, for Low Income Taxpayer Clinic matching grants.
    Despite the IRS's efforts to foster parity in availability and 
accessibility in the selection of organizations receiving LITC matching 
grants and the continued increase in clinic services nationwide, there 
remain communities that are underrepresented by clinics. For the 
supplemental application cycle, the IRS will focus on those geographic 
areas where there is limited or no clinic representation.
    The IRS will award up to $500,000 in additional funding to new 
qualifying organizations in the following underserved or 
underrepresented states or areas within a state:

[[Page 13234]]



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                State                                                    Areas
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Alabama..............................  Montgomery & south of Birmingham.
Alaska...............................  Statewide excluding Anchorage area.
Arizona..............................  Statewide.
Colorado.............................  Statewide.
District of Columbia.................  Districtwide.
Idaho................................  Southern sections.
Iowa.................................  Statewide excluding Des Moines area.
Maryland.............................  Statewide.
Mississippi..........................  Western & southern sections.
Missouri.............................  Eastern & central sections including St. Louis.
Montana..............................  Eastern sections.
Nebraska.............................  Statewide excluding Omaha area.
New Mexico...........................  Statewide.
North Dakota.........................  Northern sections.
Puerto Rico..........................  San Juan & eastern sections.
Texas................................  Western sections & Dallas.
Utah.................................  Statewide.
Wisconsin............................  Statewide.
Wyoming..............................  Statewide.
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DATES: Grant applications for the remainder of the 2005 grant cycle 
must be electronically filed or received no later than 4 p.m. on April 
15, 2005.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Taxpayer Advocate Service, LITC Grant Program Administration 
Office, Mail Stop 211-D, 401 W. Peachtree St., NW., Atlanta, GA 30308. 
Copies of the 2005 Grant Application Package and Guidelines, IRS 
Publication 3319 (Rev. 5-2004), can be downloaded from the IRS Internet 
site at http://www.irs.gov/advocate or ordered from the IRS 
Distribution Center by calling 1-800-829-3676. Applicants can also file 
electronically at http://www.grants.gov. For applicants applying 
through the Federal Grants Web site, the Funding Number is TREAS-
GRANTS-032005-002.

FOR FURTHER INFORMATION CONTACT: The LITC Program Office at 404-338-
7185 (not a toll-free number) or by e-mail 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 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. Grant funds may be awarded for start-up expenditures 
incurred by new clinics during the grant period.
    The 2005 Grant Application Package and Guidelines, Publication 3319 
(Rev. 5-2004), includes several changes that are being implemented to 
improve delivery of clinic services, including additional oversight and 
assistance with the technical components of the LITC Program by the 
LITC Program Office. Among the changes, the LITC Program Office 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 Consideration

    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) and Tax Counseling for the Elderly (TCE) Programs are 
independently funded and separate from the LITC Program. Organizations 
currently participating in the VITA or TCE Programs may be eligible to 
apply for a LITC grant if they meet the criteria and qualifications 
outlined in the 2005 Grant Application Package and Guidelines, 
Publication 3319 (Rev. 5-2004). Organizations that seek to operate VITA 
and LITC Programs, or TCE and LITC Programs, must maintain separate and 
distinct programs even if co-located to ensure proper cost allocation 
for LITC grant funds and adherence to the rules and regulations of the 
VITA, TCE and LITC Programs, as appropriate.

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, Attn: 
W. R. Swartz, LITC Program Office, 290 Broadway, 14th Floor, New York, 
NY 10007.

Christopher Wagner,
Deputy National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 05-4881 Filed 3-15-05; 1 pm]
BILLING CODE 4830-01-P