[Federal Register Volume 74, Number 99 (Tuesday, May 26, 2009)]
[Notices]
[Page 24901]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E9-12165]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2010 
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 2010 grant cycle (the 
2010 grant cycle runs January 1, 2010, through December 31, 2010). The 
application period shall run from May 20, 2009, through July 7, 2009.
    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 matching grants. A qualifying organization may 
receive a matching grant of up to $100,000 per year. 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 grant 
for the 2010 grant cycle.
    Examples of qualifying organizations include: (1) Clinical programs 
at accredited law, business or accounting schools, whose students 
represent low income taxpayers in tax controversies with the IRS, and 
(2) organizations exempt from tax under I.R.C. Sec.  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 2010 grant cycle must be 
electronically filed, postmarked, sent by private delivery service, or 
hand-delivered to the LITC Program Office in Washington, DC by July 7, 
2009.

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 2009 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2009), 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-052010-001.

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 2010 Grant Application Package and Guidelines, Publication 3319 
(Rev. 5-2009), 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 notify each applicant, 
no later than November 27, 2009.

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 2010 Grant Application Package and Guidelines, 
Publication 3319 (Rev. 5-2009). 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: 
Deborah L. Jones, 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. E9-12165 Filed 5-22-09; 8:45 am]
BILLING CODE 4830-01-P