[Federal Register Volume 70, Number 97 (Friday, May 20, 2005)]
[Notices]
[Pages 29376-29377]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-10170]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2006
Grant Application Package
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This document contains a notice that the IRS has made
available the grant application package (Publication 3319) for
organizations interested in applying for a Low Income Taxpayer Clinic
(LITC) matching grant for the 2006 grant cycle (January 1, 2006,
through December 31, 2006). The IRS will award a total of up to
$6,000,000 (unless otherwise provided by specific Congressional
appropriation) to qualifying organizations, subject to the limitations
of Internal Revenue Code section 7526, for LITC matching grants.
DATES: Grant applications for the 2006 grant cycle must be
electronically filed or received by the IRS no later than 4 p.m. e.d.t.
on July 25, 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.
[[Page 29377]]
Copies of the 2006 Grant Application Package and Guidelines, IRS
Publication 3319 (Rev. 5-2005), 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-052006-001.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at 404-338-
8306 (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 2006 Grant Application Package and Guidelines, Publication 3319
(Rev. 5-2005), 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
developed a new form to be submitted with interim and annual reports to
assist clinics in consistently reporting the number of cases worked and
taxpayers served throughout the year. In addition, the LITC Program
Office has clarified the comprehensive Program standards.
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 2006 Grant Application Package and Guidelines,
Publication 3319 (Rev. 5-2005). 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. In addition to the
criteria and qualifications outlined in the 2006 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, Attn:
W.R. Swartz, LITC Program Office, 290 Broadway, 14th Floor, New York,
NY 10007.
Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 05-10170 Filed 5-19-05; 8:45 am]
BILLING CODE 4830-01-P