Notice2022-08889
Low Income Taxpayer Clinic Grant Program; Availability of 2023 Grant Application Package
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
April 27, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains a notice that the IRS has made available the 2023 Grant Application Package and Guidelines (Publication 3319) for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant for the 2023 grant year, which runs from January 1, 2023, through December 31, 2023. The application period runs from May 2, 2022, through June 16, 2022.
Full Text
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<title>Federal Register, Volume 87 Issue 81 (Wednesday, April 27, 2022)</title>
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[Federal Register Volume 87, Number 81 (Wednesday, April 27, 2022)]
[Notices]
[Pages 25085-25086]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-08889]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2023
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 2023 Grant Application Package and Guidelines
(Publication 3319) for organizations interested in applying for a Low
Income Taxpayer Clinic (LITC) matching grant for the 2023 grant year,
which runs from January 1, 2023, through December 31, 2023. The
application period runs from May 2, 2022, through June 16, 2022.
DATES: All applications and requests for continued funding for the 2023
grant year must be filed electronically by 11:59 p.m. (Eastern Time) on
June 16, 2022. The IRS is authorized to award multi-year grants not to
exceed three years. For an organization not currently receiving a grant
for 2022, an organization that received a single year grant in 2022, or
an organization whose multi-year grant ends in 2022, the organization
must apply electronically at <a href="http://www.grants.gov">www.grants.gov</a>. For an organization
currently receiving a grant for 2022 that is requesting funding for the
second or third year of a multi-year grant, the organization must
submit a Non-Competing Continuation Request for continued funding
electronically at <a href="http://www.grantsolutions.gov">www.grantsolutions.gov</a>. All organizations must use
the funding number of TREAS-GRANTS-052023-001, and the Catalog of
Federal Domestic Assistance program number is 21.008, see <a href="http://www.sam.gov">www.sam.gov</a>.
The LITC Program Office is scheduling a Zoom webinar for May 5, 2022 to
cover the full application process. See <a href="http://www.irs.gov/advocate/low-income-taxpayer-clinics">www.irs.gov/advocate/low-income-taxpayer-clinics</a> for complete details, including any changes to
the date, time, and the posting of materials.
FOR FURTHER INFORMATION CONTACT: Bill Beard at (949) 575-6200 (not a
toll-free number) or by email at <a href="/cdn-cgi/l/email-protection#7a181f1b081e540d131616131b173a130809541d150c"><span class="__cf_email__" data-cfemail="27454246554309504e4b4b4e464a674e555409404851">[email protected]</span></a>. 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 2023 Grant
Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2022),
can be downloaded from the IRS internet site at <a href="http://www.irs.gov/advocate">www.irs.gov/advocate</a> or
ordered by calling the IRS Distribution Center toll-free at 1-800-829-
3676. (Note: The ability to mail out publications from the Distribution
Center may be impacted by COVID-19 and staffing levels. If so, the
publication may only be available online.) See, <a href="https://www.youtube.com/watch?v=BAHNRTCi7MI">https://www.youtube.com/watch?v=BAHNRTCi7MI</a> for a short video about the LITC
program.
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
[[Page 25086]]
development, expansion, or continuation of low income taxpayer clinics.
For fiscal year 2022, Congress appropriated a total of $13,000,000 in
federal funds for LITC matching grants. See Consolidated Appropriations
Act, 2022, Public Law 117-103, Division E (March 15, 2022).
A qualified organization may receive a matching grant of up to
$100,000 per year. 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 a qualified organization 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 exceed 250 percent
of the federal poverty level, taking into account geographic location
and family size. Federal poverty guidelines are published annually in
the Federal Register. See, for example, 87 FR 3315 (Jan. 21, 2022).
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. IRC section
7526(c)(5) requires dollar-for-dollar matching funds.
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 2023 grant year
will be given due consideration, the IRS is particularly interested in
receiving applications from the following underserved geographic areas
and counties that have limited or no service:
Arizona--Apache, Coconino, and Navajo
Florida--Baker, Bradford, Brevard, Citrus, Clay, Columbia, Dixie,
Duval, Flagler, Hamilton, Hernando, Lafayette, Lake, Madison, Nassau,
Orange, Osceola, Seminole, St. John's, Sumter, Suwanee, Taylor, and
Volusia
Idaho--Ada, Adams, Bannock, Bear Lake, Bingham, Boise, Bonneville,
Butte, Canyon, Caribou, Clark, Clearwater, Custer, Franklin, Freemont,
Gem, Idaho, Jefferson, Latah, Lemhi, Lewis, Madison, Nez Perce, Oneida,
Owyhee, Payette, Power, Teton, Valley, and Washington
Montana--Entire state
Nevada--Entire state
North Carolina--Alamance, Anson, Beaufort, Bertie, Bladen, Brunswick,
Camden, Carteret, Caswell, Chatham, Chowan, Columbus, Craven,
Cumberland, Currituck, Dare, Duplin, Durham, Edgecombe, Forsyth,
Franklin, Gates, Granville, Greene, Guilford, Halifax, Harnett,
Hertford, Hoke, Hyde, Johnston, Jones, Lee, Lenoir, Martin, Montgomery,
Moore, Nash, New Hanover, Northampton, Onslow, Orange, Pamlico,
Pasquotank, Pender, Perquimans, Person, Pitt, Randolph, Richmond,
Robeson, Rockingham, Sampson, Scotland, Stokes, Tyrrell, Vance, Wake,
Warren, Washington, Wayne, and Wilson
North Dakota--Entire state
Pennsylvania--Bradford, Clinton, Monroe, Northumberland, Pike, Snyder,
Sullivan, Susquehanna, Tioga, Union, and Wyoming
Puerto Rico--Entire territory
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. Details regarding the scoring process
can be found in Publication 3319. An organization submitting a request
for continued funding for the second or third year of a multi-year
grant will be required to submit an abbreviated Non-competing
Continuation Request and will be subject to a streamlined screening
process. The final funding decisions are 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.
Erin M. Collins,
National Taxpayer Advocate.
[FR Doc. 2022-08889 Filed 4-26-22; 8:45 am]
BILLING CODE 4830-01-P
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