[Federal Register Volume 75, Number 103 (Friday, May 28, 2010)]
[Notices]
[Pages 30108-30109]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-12848]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2011 
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 and guidelines (Publication 
3319) for organizations interested in applying for a Low Income 
Taxpayer Clinic (LITC) matching grant for the 2011 grant cycle (the 
2011 grant cycle runs January 1, 2011, through December 31, 2011).
    The IRS accepts applications from any organization that meets the 
basic eligibility criteria, regardless of the geographic location in 
which the clinic services are being provided. To better identify areas 
most in need of LITC services, the Program Office has completed an 
evaluation of areas serviced. Based on the findings of this assessment, 
for the 2011 grant cycle, the LITC Program Office is particularly 
interested in organizations that meet at least one of the following 
criteria: (1) Organizations currently receiving a grant for the 2010 
grant cycle, or (2) organizations servicing the following counties 
(whether or not they are receiving a grant for the 2010 grant cycle):

                                   Target Counties for New Clinic Applications
----------------------------------------------------------------------------------------------------------------
    State              County               State              County               State           County
----------------------------------------------------------------------------------------------------------------
CA            El Dorado                 MI            Barry                     PA            Carbon
              Kern                      ............  Ionia                     ............  Lackawanna
              Placer                    ............  Kent                      ............  Lehigh
              Riverside                 ............  Newaygo                   ............  Luzerne
              Sacramento                NC            Franklin                  ............  Mercer
              San Bernardino            ............  Guilford                  ............  Northampton
              San Joaquin               ............  Johnson                   ............  Wyoming
              Stanislaus                ............  Randolph                  TN            Hamilton
              Ventura                   ............  Rockingham                ............  Marion
              Yolo                      ............  Wake                      ............  Sequatchie
----------------------------------------------------------------------------------------------------------------

We also encourage existing clinics to consider expanding their services 
to cover these counties, where possible.
    The IRS is currently funding at least one clinic in each State, the 
District of Columbia and Puerto Rico; however, not all clinics offer 
both controversy services and outreach and education services to 
taxpayers who speak English as a second language (ESL). An overriding 
goal of the IRS is to provide both types of services in each State, the 
District of Columbia and Puerto Rico. To that end, we are also 
interested in accepting applications from organizations in target 
States that currently lack either controversy or ESL services. The 
chart below lists the States that are currently lacking and which type 
of service is needed:

                 Additional Target States by Clinic Type
------------------------------------------------------------------------
                 State                    Controversy          ESL
------------------------------------------------------------------------
CT....................................  ...............               X
MD....................................  ...............               X
MT....................................  ...............               X
NM....................................  ...............               X
SD....................................  ...............               X
WY....................................               X   ...............
------------------------------------------------------------------------

Notwithstanding the criteria detailed above, all applications for 
clinics from all areas will receive serious consideration. Note, 
however, that applications submitted for clinics situated outside the 
U.S. counties noted in the table above should detail how they will 
serve eligible taxpayers in the noted counties.
    The application period shall run from May 28, 2010, through July 
16, 2010.
    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 2011 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)

[[Page 30109]]

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 2011 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 16, 
2010.

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 2011 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2010), can be downloaded from the IRS 
Internet site at http://www.irs.gov/advocate or ordered by calling the 
IRS Distribution Center toll-free at 1-800-829-3676. Applicants filing 
electronically should do so through the Federal Grants Web site at 
http://www.grants.gov. For applicants applying via the Federal Grants 
Web site, the Funding Number is TREAS-GRANTS-052011-001.

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 2011 Grant Application Package and Guidelines, Publication 3319 
(Rev. 5-2010), 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 
whether they are awarded a grant, no later than November 26, 2010.

Selection Consideration

    Applications that pass the eligibility screening process will be 
numerically ranked based on the information contained in their proposed 
program plan.
    The IRS's 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 2011 Grant 
Application Package and Guidelines, Publication 3319 (Rev. 5-2010). 
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. 2010-12848 Filed 5-27-10; 8:45 am]
BILLING CODE 4830-01-P