[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]


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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.

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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