[Federal Register Volume 84, Number 85 (Thursday, May 2, 2019)]
[Notices]
[Pages 18921-18922]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-08971]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2020
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 2020 Grant Application Package and Guidelines
(Publication 3319) for organizations interested in applying for a Low
Income Taxpayer Clinic (LITC) matching grant for the 2020 grant year,
which runs from January 1, 2020, through December 31, 2020. The
application period runs from May 1, 2019, through June 17, 2019.
DATES: All applications and requests for continued funding for the 2020
grant year must be filed electronically by 11:59 p.m. (Eastern Daylight
Time) on June 17, 2019. The IRS is authorized to award multi-year
grants not to exceed three years. For an organization not currently
receiving a grant for 2019, an organization that received a single year
grant in 2019, or an organization whose multi-year grant ends in 2019,
the organization must apply electronically at www.grants.gov. For an
organization currently receiving a grant for 2019 that is requesting
funding for the second or third year of a multi-year grant, the
organization must submit a request for continued funding electronically
at www.grantsolutions.gov. All organizations must use the funding
number of TREAS-GRANTS-052020-001, and the Catalog of Federal Domestic
Assistance program number is 21.008. See https://beta.sam.gov/. The
LITC Program Office is scheduling a webinar to cover the application
process on May 15, 2019. See www.irs.gov/advocate/low-income-taxpayer-clinics for more details, including registration information.
FOR FURTHER INFORMATION CONTACT: Bill Beard at (949) 575-6200 (not a
toll-free number) or by email at [email protected]. The LITC
Program Office is located at: IRS, Taxpayer Advocate Service, LITC
Grant Program Administration Office, TA: LITC, 1111 Constitution Avenue
NW, Room 1034, Washington, DC 20224. Copies of the 2020 Grant
Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2019,
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.
SUPPLEMENTARY INFORMATION:
Background
Pursuant to Internal Revenue Code (IRC) section 7526, the IRS will
annually award up to $6,000,000 (unless otherwise provided by specific
Congressional appropriation) to qualified organizations, subject to the
limitations set forth in the statute. Grants may be awarded for the
development, expansion, or continuation of low income taxpayer clinics.
For calendar year 2019, Congress appropriated a total of $12,000,000 in
federal funds for LITC grants. See Public Law 116-6.
A qualified organization may receive a matching grant of up to
$100,000 per year for up to a three-year project period. 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 (ESL taxpayers) 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).
Examples of qualified 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 section 501(a) whose
employees and volunteers represent low income taxpayers in
controversies with the IRS and may also make referrals to qualified
volunteers to provide representation.
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
[[Page 18922]]
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 IRC 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 bono representation on their behalf
in tax disputes with the IRS; educating them about their rights and
responsibilities as taxpayers; and identifying and advocating for
issues that impact them.
Selection Consideration
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. Although each
application and request for continued funding for the 2020 grant year
will be given due consideration, the IRS will give special
consideration to applicants from the following underserved geographic
areas:
Arizona--Central
Florida--Mid-Florida and the panhandle
Hawaii--Entire State
Montana--Entire State
New York--Southeast Corner
North Dakota--Entire State
Pennsylvania--Northern
Puerto Rico--Entire Territory
West Virginia--Entire State
Wyoming--Entire State
A more detailed list of the underserved cities and counties within
each state is available in Publication 3319 at www.irs.gov/pub/irs-pdf/p3319.pdf.
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 monetary 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
contributors and the endowment and resources of the institution
sponsoring the organization.
Applications that pass the eligibility screening process will
undergo a Technical Evaluation and must receive a minimum score to be
considered further. Details regarding the scoring process can be found
in Publication 3319. Applications achieving the minimum score will be
subject to a Program Office evaluation. A request for continued funding
from an organization currently receiving a grant for 2019 will also be
subject to 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.
The LITC Program Office will notify each applicant in writing once
funding decisions have been made.
Nina E. Olson,
National Taxpayer Advocate.
[FR Doc. 2019-08971 Filed 5-1-19; 8:45 am]
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