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| 21.008 LOW-INCOME TAXPAYER CLINICS |
| FEDERAL AGENCY |
| INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY |
| AUTHORIZATION |
| Internal Revenue Code, as amended, 26 U.S.C. 7526. |
| OBJECTIVES |
| To provide matching grants to organizations providing: (1) Representation of low income taxpayers in controversies with the Internal Revenue Service (IRS), or (2) programs to inform individuals for whom English is a second language about their taxpayer rights and responsibilities. |
| TYPES OF ASSISTANCE |
| Project Grants. |
| USES AND USE RESTRICTIONS |
| Awards under this program are issued to provide financial assistance that enhances the awardee's ability to represent low-income taxpayers in controversies with the Internal Revenue Service (IRS) or inform individuals for whom English is a second language of their taxpayer rights and responsibilities. Each awardee is required to enter into an assistance agreement that requires the awardee to comply with performance goals and abide by other terms and conditions pertinent to assistance received under this program. |
| Applicant Eligibility |
| Qualifying organizations that represent low income taxpayers involved in controversies with the IRS and organizations that provide education and outreach on the taxpayer rights and responsibilities of U.S. taxpayers to individuals who speak English as a second language. IRC Section 7526 requires clinics to provide services for free or for no more than a nominal fee. The term "clinic" includes, but is not limited to, a clinical program at an accredited law, business, or accounting school in which students represent low income taxpayers in controversies with the IRS, and an organization described in IRC Section 501(c) and exempt from tax under IRC Section 501(a) that either directly represents taxpayers or refers taxpayers to qualified representatives. |
| Beneficiary Eligibility |
| Low-income taxpayers with incomes which do not exceed 250 percent of the Federal Poverty Guidelines published annually by the Department of Health and Human Services, or taxpayers for whom English is a second language. |
| Credentials/Documentation |
| Not applicable. |
| Preapplication Coordination |
| None. This program is excluded from coverage under E.O. 12372. |
| Application Procedure |
| Each Low-Income Taxpayer Clinic applicant must complete a Low-Income Taxpayer Clinic Application Package. See IRS Publication 3319, Low Income Taxpayer Clinic Grant Application Package and Guidelines, which you may obtain by calling (1-800) TAX-FORM) (1-800) 829-3676) or by visiting www.irs.gov. This program is subject to the provisions of OMB Circular No. A-110. Access www.irs.gov or call (1-800) TAX-FORM (1-800) 829-3676) to obtain a copy of Publication 3319. |
| Award Procedure |
| The IRS reviews applications and selects grant recipients. |
| Deadlines |
| An annual notice of funds availability, published in the Federal Register, announces deadline dates for submission of applications. Deadline dates are generally 60 days subsequent to the notice publication date. |
| Range of Approval/Disapproval Time |
| Grantees are generally selected 120 days after the application submission deadline. |
| Appeals |
| None. |
| Renewals |
| A multi-year award may be issued up to 3 years maximum. |
| Formula and Matching Requirements |
| All awards of financial assistance shall be matched by the recipient on a dollar-for-dollar basis. In general, funds from sources other than from other Federal government sources cannot be counted as matching funds. |
| Length and Time Phasing of Assistance |
| Generally, an award may be issued up to 3 years maximum. |
| Reports |
| Each awardee will submit two reports, an interim report due approximately 30 days after the calendar mid-year and an annual report due approximately 90 days after the end of the award year. |
| Audits |
| Costs incurred are subject to audits throughout the award period subject to the award terms and conditions. In accordance with the provisions of OMB Circular No. A-133 (Revised, June 27, 2003), nonfederal entities that expend financial assistance of $500,000 or more in Federal awards will have a single or a program-specific audit for that year. Nonfederal entities that expend less than $500,000 a year in Federal awards are exempt from Federal audit requirements for that year, except as noted in OMB Circular No. A-133. |
| Records |
| Award recipients are required to maintain records to substantiate total costs incurred and to assure that all performance measures were met. Records must be retained in accordance with the provisions of OMB Circular No. A-110. |
| Account Identification |
| 20-0912-0-1-803. |
| Obligations |
| FY 07 $8,000,000; FY 08 $9,000,000; and FY 09 est $8,000,000. |
| Range and Average of Financial Assistance |
| None. |
| PROGRAM ACCOMPLISHMENTS |
| In calendar year 2006, 150 organizations received funding, representing all 50 states, the District of Columbia, and Puerto Rico. In calendar year 2007, 153 organizations received funding, representing 49 states, the District of Columbia, Puerto Rico, and Guam. A supplemental application period was announced for the 2007 calendar year to recruit a clinic in Colorado, resulting in an additional two organizations receiving funding in Colorado, bringing the total to 155 organizations. In each of these years, LITCs provided needed assistance to low income taxpayers that otherwise might not have received assistance. |
| REGULATIONS, GUIDELINES, AND LITERATURE |
| Low Income Taxpayer Clinic Program Application Package (IRS Publication 3319). |
| Regional or Local Office |
| None. |
| Headquarters Office |
| Internal Revenue Service, Taxpayer Advocate Service, Attn: Shawn Collins,Grants Administration Manager, 1111 Constitution Ave., N.W., Room 1034, Washington, DC 20224. |
| Web Site Address |
| http://www.irs.gov/advocate E-mail: LITCProgramOffice@irs.gov |
| RELATED PROGRAMS |
| None. |
| EXAMPLES OF FUNDED PROJECTS |
| None. |
| CRITERIA FOR SELECTING PROPOSALS |
| Evaluation factors include: (1) Number of taxpayers who will be served by the clinic, including the number of taxpayers in the area for whom English is a second language; (2) Existence of other low-income taxpayer clinics serving the same population; (3) Quality of the program offered by the clinic, including the qualifications of the clinic's administrators and representatives as well as the clinic's record in providing service to low-income taxpayers; (4) Alternative funding sources available to the clinic; and (5) Other factors deemed appropriate under this program. |
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General Services Administration Office of Chief Acquisition Officer Regulatory and Federal Assistance Division (VIR) |
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