[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]
BILLING CODE 4830-01-P