[Federal Register Volume 82, Number 87 (Monday, May 8, 2017)]
[Notices]
[Pages 21457-21458]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-09255]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2018 
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 2018 Grant Application Package and Guidelines 
(Publication 3319) for organizations interested in applying for a Low-
Income Taxpayer Clinic (LITC) matching grant for the 2018 grant year, 
which runs from January 1, 2018, through December 31, 2018. The 
application period runs May 1, 2017, through June 20, 2017.

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 
2017, or an organization whose multi-year grant ends in 2017, the 
organization must submit the application electronically at 
www.grants.gov. For an organization currently receiving a grant for 
2017 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-052018-001, and applications and 
funding requests for the 2018 grant year must be filed by June 20, 
2017. 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 2018 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 4-2017), 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].

SUPPLEMENTARY INFORMATION: 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. At the time of publication of 
this notice, Congress had not yet passed legislation providing full-
year funding levels for FY 2017. But 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 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

[[Page 21458]]

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.

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 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).
    A clinic will be treated as representing low income taxpayers in 
controversies with the IRS if at least 90 percent of the taxpayers 
represented by the clinic have incomes that do not exceed 250 percent 
of the federal poverty level. In addition, the amount in controversy 
for the tax year to which the controversy relates generally cannot 
exceed the amount specified in Internal Revenue Code section 7463 
(currently $50,000) for eligibility for special small tax case 
procedures in the United States Tax Court. 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 bona 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. Applications and requests for continued funding may be 
released in response to Freedom of Information Act requests. Therefore, 
applicants must not include any individual taxpayer information. 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. 2017-09255 Filed 5-5-17; 8:45 am]
 BILLING CODE 4830-01-P