[Federal Register Volume 77, Number 84 (Tuesday, May 1, 2012)]
[Notices]
[Page 25787]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-10453]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2013 
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 2013 Grant Application Package and Guidelines 
(Publication 3319) for organizations interested in applying for a Low 
Income Taxpayer Clinic (LITC) matching grant for the 2013 grant year, 
which runs January 1, 2013, through December 31, 2013. The application 
period runs from May 1, 2012, through June 15, 2012.
    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 for up to a three-
year project period. Qualifying organizations that provide 
representation for free or for a nominal fee to low income taxpayers 
involved in tax controversies with the IRS, or inform individuals for 
whom English is a second language of their taxpayer rights and 
responsibilities, or both, can apply for a grant.
    Examples of qualifying organizations include: (1) A clinical 
program at an accredited law, business or accounting school whose 
students represent low income taxpayers in tax controversies with the 
IRS, (2) an organization exempt from tax under I.R.C. Sec.  501(a) that 
represents low income taxpayers in tax controversies with the IRS or 
refers those taxpayers to qualified representatives, and (3) an 
organization exempt from tax under I.R.C. Sec.  501(a) that operates 
programs to inform individuals for whom English is a second language 
about their rights and responsibilities as taxpayers.

DATES: Grant applications for the 2013 grant year must be 
electronically filed, postmarked, sent by private delivery service, or 
hand-delivered to the LITC Program Office in Washington, DC by June 15, 
2012.

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 2013 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2012), can be downloaded from the IRS 
Internet site at www.irs.gov/advocate or ordered by the IRS 
Distribution Center by calling 1-800-829-3676. Applicants can also file 
electronically through the Federal Grants Web site at www.grants.gov. 
For applicants applying through the Federal Grants Web site, the 
Funding Number is TREAS-GRANTS-052013-001.

FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 622-
4711 (not a toll-free number) or by email 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-tier evaluation process. Applications will be subject to 
both a technical evaluation and a 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. 2012-10453 Filed 4-30-12; 8:45 am]
BILLING CODE 4830-01-P