[Federal Register Volume 76, Number 113 (Monday, June 13, 2011)]
[Notices]
[Page 34297]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-14535]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2012 
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 2012 grant cycle, which 
runs January 1, 2012, through December 31, 2012. The application period 
runs from May 31, 2011, through July 15, 2011.
    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, or both, can apply for 
a grant for the 2012 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) that 
represent low income taxpayers in tax controversies with the IRS or 
refer those taxpayers to qualified representatives.

DATES: Grant applications for the 2012 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 15, 
2011.

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 2012 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2011), 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-052012-001.

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, or both. 
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.

Mission Statement

    Low Income Taxpayer Clinics ensure the fairness and integrity of 
the tax system by educating low income taxpayers about their rights and 
responsibilities, by providing pro bono representation to taxpayers in 
tax disputes with the IRS, by conducting outreach and education to 
taxpayers who speak English as a second language, and by identifying 
and advocating for issues that impact low income taxpayers.

Selection Consideration

    Applications that pass the eligibility screening process will 
undergo a two-tiered evaluation process. Applications will be subject 
to both a technical evaluation and program office evaluation. The final 
funding decision is made by the National Taxpayer Advocate, unless 
recused. 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 
once funding decisions have been made.

Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 2011-14535 Filed 6-10-11; 8:45 am]
BILLING CODE 4830-01-P