[Federal Register: June 2, 2004 (Volume 69, Number 106)]
[Notices]               
[Page 31157]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr02jn04-105]                         

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

 
Tax Counseling for the Elderly (TCE) Program Availability of 
Application Packages

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: This document provides notice of the availability of 
Application Packages for the 2005 Tax Counseling for the Elderly (TCE) 
Program.

DATES: Application Packages are available from the IRS at this time. 
The deadline for submitting an application package to the IRS for the 
2005 Tax Counseling for the Elderly (TCE) Program is August 2, 2004.

ADDRESSES: Application Packages may be requested by contacting: 
Internal Revenue Service, 5000 Ellin Road, Lanham, MD, 20706, 
Attention: Program Manager, Tax Counseling for the Elderly Program, 
SE:W:CAR:SPEC:FO:OA, Building C-7, Room 185. Applications can also be 
submitted electronically through the IRS E-grants System by logging on 
to http://www.egrants.irs.gov.


FOR FURTHER INFORMATION CONTACT: Mrs. Lynn Tyler, SE:W:CAR:SPEC:FO:OA, 
Building C-7, Room 185, Internal Revenue Service, 5000 Ellin Road, 
Lanham, MD 20706. The non-toll-free telephone number is (202) 283-0189.

SUPPLEMENTARY INFORMATION: Authority for the Tax Counseling for the 
Elderly (TCE) Program is contained in Section 163 of the Revenue Act of 
1978, Public Law 95-600, (92 Stat. 12810), November 6, 1978. 
Regulations were published in the Federal Register at 44 FR 72113 on 
December 13, 1979. Section 163 gives the IRS authority to enter into 
cooperative agreements with private or public non-profit agencies or 
organizations to establish a network of trained volunteers to provide 
free tax information and return preparation assistance to elderly 
individuals. Elderly individuals are defined as individuals age 60 and 
over at the close of their taxable year.
    Cooperative agreements will be entered into based upon competition 
among eligible agencies and organizations. Because applications are 
being solicited before the FY 2005 budget has been approved, 
cooperative agreements will be entered into subject to appropriation of 
funds. Once funded, sponsoring agencies and organizations will receive 
a grant from the IRS for administrative expenses and to reimburse 
volunteers for expenses incurred in training and in providing tax 
return assistance. The Tax Counseling for the Elderly (TCE) Program is 
referenced in the Catalog of Federal Domestic Assistance in Section 
21.006.

    Dated: May 10, 2004.
Dianna L. Gunter,
Chief, Oversight and Analysis.
[FR Doc. 04-12343 Filed 6-1-04; 8:45 am]

BILLING CODE 4830-01-P