[Federal Register Volume 71, Number 88 (Monday, May 8, 2006)]
[Notices]
[Pages 26813-26814]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-6939]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2007 
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 and guidelines (Publication 
3319) for organizations interested in applying for a Low Income 
Taxpayer Clinic (LITC) matching grant for the 2007 grant cycle (January 
1, 2007, through December 31, 2007). 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 2007 grant cycle must be received by 
the IRS no later than 4 p.m. EDT on July 7, 2006.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Taxpayer Advocate Service, LITC Program Office, TA:LITC, 
Attention: LITC Applications, 1111 Constitution Ave. NW., Room 1034, 
Washington, DC 20224. Copies of the 2007 Grant Application Package and 
Guidelines, IRS Publication 3319 (Rev. 5-2006), 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-052007-001.

FOR FURTHER INFORMATION CONTACT: The LITC Program Office at 202-622-
7186 (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 per year 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

[[Page 26814]]

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 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 no later than November 30, 2006.

Selection Considerations

    Applications that pass the eligibility screening process will be 
numerically ranked based on the information contained in each 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 also be 
eligible to apply for a LITC grant if they meet the criteria and 
qualifications outlined in the 2007 Grant Application Package and 
Guidelines. 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 2007 Grant Application Package and 
Guidelines, to foster parity regarding clinic availability and 
accessibility for taxpayers nationwide, the IRS will consider the 
geographic areas served by applicants as part of the decision-making 
process. The IRS will also seek to attain a proper balance of academic 
and nonprofit 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. E6-6939 Filed 5-5-06; 8:45 am]
BILLING CODE 4830-01-P