[Federal Register Volume 81, Number 87 (Thursday, May 5, 2016)]
[Notices]
[Pages 27195-27196]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-10603]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2017 
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 2017 Grant Application Package and Guidelines 
(Publication 3319) for organizations interested in applying for a Low 
Income Taxpayer Clinic (LITC) matching grant for the 2017 grant year, 
which runs from January 1, 2017, through December 31, 2017. The 
application period runs May 2, 2016, through June 20, 2016.
    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 fiscal year 2016, Congress appropriated a total of 
$12,000,000 in federal funds for LITC grants. See Public Law 114-113. 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 to low income taxpayers 
involved in a tax controversy with the IRS and educate individuals for 
whom English is a second language (ESL) about their 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) A clinical 
program at an accredited law, business or accounting school whose 
students represent low income taxpayers in tax controversies with the 
IRS, and (2) an organization exempt from tax under IRC 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

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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 nontax 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: The IRS is authorized to award a multi-year grant not to exceed 
three years. For an organization not currently receiving a grant for 
2016, an organization that received a single-year grant for 2016, or an 
organization whose multi-year grant ends in 2016, the organization must 
submit the application electronically at www.grants.gov. For an 
organization currently receiving a grant for 2016 which is requesting 
funding for the second or third year of a multi-year grant, the 
organization must submit the funding request electronically at 
www.grantsolutions.gov. All organizations must use the funding number 
of TREAS-GRANTS-052017-001, and applications and funding requests for 
the 2017 grant year must be filed by June 20, 2016. The Catalog of 
Federal Domestic Assistance program number is 21.008. See www.cfda.gov.

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 2017 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 4-2016), 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 
[email protected]_\,I.

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). The IRS 
may award grants to qualified 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 year.

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 and request for continued funding 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. 2016-10603 Filed 5-4-16; 8:45 am]
 BILLING CODE 4830-01-P