[Federal Register Volume 81, Number 42 (Thursday, March 3, 2016)]
[Notices]
[Pages 11359-11360]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-04720]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2016 
Supplemental Grant Application Period

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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

SUMMARY: This document contains a Notice that the IRS is accepting 
applications from qualified organizations for a part-year Low Income 
Taxpayer Clinic (LITC) matching grant to provide representation to low 
income taxpayers and education about taxpayer rights and 
responsibilities to individuals who speak English as a second language 
in certain identified geographic areas. The grant will cover the last 
six months of the 2016 grant year, from July 1, 2016, through December 
31, 2016. The supplemental application period shall run from March 1, 
2016, to April x1, 2016.
    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 
geographic areas where there is limited or no clinic representation.
    The IRS will award up to $1.28 million in funding to qualifying 
organizations, subject to the limitations of Internal Revenue Code 
section 7526. A qualifying organization may receive a matching grant of 
up to $100,000 per year. Organizations currently receiving a grant are 
not eligible to apply during this supplemental application period. 
Grant funds may be awarded for start-up expenditures incurred during 
the grant year. The selection process for these part-year grants may 
not be complete before the beginning of the application period for the 
2017 grant year; thus, applicants for a part-year grant will be 
expected to submit a separate application for full-year funding for the 
2017 grant year during

[[Page 11360]]

the 2017 grant application period, when announced later this year.
    Below is a list that contains the identified underserved geographic 
areas:

------------------------------------------------------------------------
            State or territory                          Areas
------------------------------------------------------------------------
Alabama...................................  Statewide.
California................................  El Dorado, Imperial, Nevada,
                                             Placer, Riverside,
                                             Sacramento, San Bernardino,
                                             Sutter, Yolo, and Yuba
                                             counties.
Colorado..................................  Statewide.
Georgia...................................  Statewide.
Illinois..................................  Southern Part of the State.
Mississippi...............................  Statewide.
Nevada....................................  Statewide.
New Mexico................................  Statewide.
New York..................................  Nassau and Suffolk counties.
North Carolina............................  Statewide.
North Dakota..............................  Statewide.
Oklahoma..................................  Statewide.
Puerto Rico...............................  Commonwealth-wide.
South Carolina............................  Statewide.
Tennessee.................................  Eastern Part of the State.
Texas.....................................  Statewide.
Utah......................................  Statewide.
Washington................................  Central Part of the State.
------------------------------------------------------------------------

    Qualifying organizations that provide representation to low income 
taxpayers involved in a tax controversy with the IRS and educate 
individuals for whom English is a second language (ESL) regarding their 
taxpayer rights and responsibilities under the Internal Revenue Code 
are eligible for a grant. An LITC must provide services for free or for 
no more than a nominal fee.
    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) whose 
employees and volunteers represent low income taxpayers in tax 
controversies with the IRS.
    In determining whether to award a grant, the IRS will consider a 
variety of factors, including: (1) The number of taxpayers who will be 
assisted by the organization, including the number of ESL taxpayers in 
that geographic area; (2) the existence of other LITCs assisting the 
same population of low income and ESL taxpayers; (3) the quality of the 
program offered by the organization, including the qualifications of 
its administrators and qualified representatives, and its record, if 
any, in providing representation services to low income taxpayers; (4) 
the quality of the application, including the reasonableness of the 
proposed budget; (5) the organization's compliance with all federal tax 
obligations (filing and payment); (6) the organization's compliance 
with all federal non-tax obligations (filing and payment); (7) whether 
debarment or suspension (31 CFR part 19) applies, or whether the 
organization is otherwise excluded from or ineligible for a federal 
award; and (8) alternative funding sources available to the 
organization, including amounts received from other grants and 
contributions, and the endowment and resources of the institution 
sponsoring the organization.

DATES: Grant applications for the last six months of the 2016 grant 
year must be electronically filed at www.grants.gov by April 1, 2016. 
Funding decisions will be made by July 1, 2016, and funds awarded must 
be spent by December 31, 2016.

ADDRESSES: The LITC Program Office is located at: 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 2016 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2015), can be downloaded from the IRS 
Internet site at www.irs.gov/advocate or ordered by calling the IRS 
Distribution Center toll-free at 1-800-829-3676.

FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 317-
4700 (not a toll-free number) or by email at L/[email protected].

SUPPLEMENTARY INFORMATION:

Background

    Section 7526 of the Internal Revenue Code authorizes the IRS, 
subject to the availability of appropriated funds, to award qualified 
organizations matching grants of up to $100,000 per year for the 
development, expansion, or continuation of qualified low income 
taxpayer clinics. A qualified organization is one that represents low 
income taxpayers in controversies with the IRS and informs individuals 
for whom English is a second language of their taxpayer rights and 
responsibilities, and does not charge more than a nominal fee for its 
services (except for reimbursement of actual costs incurred).

Mission Statement

    Low Income Taxpayer Clinics ensure the fairness and integrity of 
the tax system for taxpayers who are low income or speak English as a 
second language by providing pro bono representation on their behalf in 
tax disputes with the IRS, by educating them about their rights and 
responsibilities as taxpayers, 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 (or a 
request for continued funding) 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. 2016-04720 Filed 3-2-16; 8:45 am]
 BILLING CODE 4830-01-P