[Federal Register: March 25, 2008 (Volume 73, Number 58)]
[Notices]
[Page 15841-15842]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr25mr08-130]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2008
Supplemental Grant Application Period
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
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SUMMARY: This document contains a Notice that the IRS has made
available a supplemental period within which organizations in select
geographic areas may apply for a Low Income Taxpayer Clinic (LITC)
matching grant for the remainder of the 2008 grant cycle (the 2008
grant cycle runs January 1, 2008, through December 31, 2008). The
supplemental application period shall run from March 24, 2008, to April
24, 2008.
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. For the
supplemental application period, the IRS will focus on those geographic
areas where there is limited or no clinic representation.
The IRS will award up to $300,000 in additional funding to
qualifying organizations in the following underserved or
underrepresented states or areas within a state:
[[Page 15842]]
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State Areas
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California.......................... Los Angeles County.
Colorado............................ Statewide.
Idaho............................... Boise.
Minnesota........................... Minneapolis.
Missouri............................ St Louis.
Mississippi......................... Statewide.
Nevada.............................. Reno, Las Vegas.
New Mexico.......................... Statewide.
Oregon.............................. Central.
Pennsylvania........................ Northeast.
Texas............................... Brownsville, Laredo.
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In order to be considered for a supplemental 2008 Low Income
Taxpayer Clinic matching grant, a qualifying organization must be in a
position to provide qualified services to taxpayers in these geographic
areas. Qualifying organizations that provide representation for free or
for a nominal fee to low income taxpayers involved in tax controversies
with the IRS or that provide education on taxpayer rights and
responsibilities to taxpayers for whom English is a second language can
apply for a matching grant for the remainder of the 2008 grant cycle.
Examples of qualifying organizations include: (1) Clinical programs
at accredited law, business or accounting schools, whose students may
represent low income taxpayers in tax controversies with the IRS, and
(2) organizations exempt from tax under I.R.C. 501(a) which represent
low income taxpayers in tax controversies with the IRS or refer those
taxpayers to qualified representatives.
DATES: Grant applications for the remainder of the 2008 grant cycle
must be electronically filed or postmarked by April 24, 2008. Grant
decisions will be made by June 1, 2008, and funds awarded can only be
used for the remainder of the grant cycle.
ADDRESSES: Send completed grant applications to: 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 2008 Grant Application Package and Guidelines,
IRS Publication 3319 (Rev. 5-2007), can be downloaded from the IRS
Internet site at http://www.irs.gov/advocate or ordered by the IRS
Distribution Center by calling 1-800-829-3676. Applicants can also file
electronically at http://www.grants.gov. For applicants applying
through the Federal Grants Web site, the Funding Number is TREAS-
GRANTS-05208-002.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 622-
4711 (not a toll-free number) or by e-mail at
LITCProgramOffice@irs.gov.
SUPPLEMENTARY INFORMATION:
Background
Section 7526 of the Internal Revenue Code authorizes the IRS,
subject to the availability of appropriated funds, to award
organizations matching grants of up to $100,000 per year for the
development, expansion, or continuation of qualified low income
taxpayer clinics. Section 7526 authorizes the IRS to provide grants to
qualified organizations that represent low income taxpayers in
controversies with the IRS or inform individuals for whom English is a
second language of their taxpayer rights and responsibilities. The IRS
may award grants to qualifying 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 cycle.
The 2008 Grant Application Package and Guidelines, Publication 3319
(Rev. 5-2007), outlines requirements for the operation of a qualifying
LITC program and provides instructions on how to apply for a grant.
The costs of preparing and submitting an application are the
responsibility of each applicant. Each application will be given due
consideration and the LITC Program Office will mail notification
letters to each applicant.
Selection Consideration
Applications that pass the eligibility screening process will be
numerically ranked based on the information contained in their proposed
program plan. Please note that the IRS Volunteer Income Tax Assistance
(VITA) and Tax Counseling for the Elderly (TCE) Programs are
independently funded and separate from the LITC Program. Organizations
currently participating in the VITA or TCE Programs may be eligible to
apply for a LITC grant if they meet the criteria and qualifications
outlined in the 2008 Grant Application Package and Guidelines,
Publication 3319 (Rev. 5-2007). Organizations that seek to operate VITA
and LITC Programs, or TCE and LITC Programs, must maintain separate and
distinct programs even if co-located to ensure proper cost allocation
for LITC grant funds and adherence to the rules and regulations of the
VITA, TCE and LITC Programs, as appropriate.
Comments
Interested parties are encouraged to provide comments on the IRS's
administration of the grant program on an ongoing basis. Comments may
be sent to Internal Revenue Service, Taxpayer Advocate Service, Attn:
Shawn Collins, LITC Program Office, TA:LITC, 1111 Constitution Avenue,
NW., Room 1034, Washington, DC 20224.
Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. E8-5944 Filed 3-24-08; 8:45 am]
BILLING CODE 4830-01-P