[Federal Register Volume 73, Number 58 (Tuesday, March 25, 2008)]
[Notices]
[Pages 15841-15842]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-5944]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2008 
Supplemental Grant Application Period

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 in select 
geographic areas may apply for a Low Income Taxpayer Clinic (LITC) 
matching grant for the remainder of the 2008 grant cycle (the 2008 
grant cycle runs January 1, 2008, through December 31, 2008). The 
supplemental application period shall run from March 24, 2008, to April 
24, 2008.
    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 period, the IRS will focus on those geographic 
areas where there is limited or no clinic representation.
    The IRS will award up to $300,000 in additional funding to 
qualifying organizations in the following underserved or 
underrepresented states or areas within a state:

[[Page 15842]]



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                State                                Areas
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California..........................  Los Angeles County.
Colorado............................  Statewide.
Idaho...............................  Boise.
Minnesota...........................  Minneapolis.
Missouri............................  St Louis.
Mississippi.........................  Statewide.
Nevada..............................  Reno, Las Vegas.
New Mexico..........................  Statewide.
Oregon..............................  Central.
Pennsylvania........................  Northeast.
Texas...............................  Brownsville, Laredo.
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    In order to be considered for a supplemental 2008 Low Income 
Taxpayer Clinic matching grant, a qualifying organization must be in a 
position to provide qualified services to taxpayers in these geographic 
areas. Qualifying organizations that provide representation for free or 
for a nominal fee to low income taxpayers involved in tax controversies 
with the IRS or that provide education on taxpayer rights and 
responsibilities to taxpayers for whom English is a second language can 
apply for a matching grant for the remainder of the 2008 grant cycle.
    Examples of qualifying organizations include: (1) Clinical programs 
at accredited law, business or accounting schools, whose students may 
represent low income taxpayers in tax controversies with the IRS, and 
(2) organizations exempt from tax under I.R.C. 501(a) which represent 
low income taxpayers in tax controversies with the IRS or refer those 
taxpayers to qualified representatives.

DATES: Grant applications for the remainder of the 2008 grant cycle 
must be electronically filed or postmarked by April 24, 2008. Grant 
decisions will be made by June 1, 2008, and funds awarded can only be 
used for the remainder of the grant cycle.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Taxpayer Advocate Service, LITC Grant Program Administration 
Office, TA:LITC, 1111 Constitution Avenue, NW., Room 1034, Washington, 
DC 20224. Copies of the 2008 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2007), can be downloaded from the IRS 
Internet site at http://www.irs.gov/advocate or ordered by 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-05208-002.

FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 622-
4711 (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 with the IRS or inform individuals for whom English is a 
second language of their taxpayer 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 cycle.
    The 2008 Grant Application Package and Guidelines, Publication 3319 
(Rev. 5-2007), outlines requirements for the operation of a qualifying 
LITC program and provides instructions on how to apply for a grant.
    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 2008 Grant Application Package and Guidelines, 
Publication 3319 (Rev. 5-2007). 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: 
Shawn Collins, LITC Program Office, TA:LITC, 1111 Constitution Avenue, 
NW., Room 1034, Washington, DC 20224.

Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
 [FR Doc. E8-5944 Filed 3-24-08; 8:45 am]
BILLING CODE 4830-01-P