Notice2024-03791
Low Income Taxpayer Clinic Grant Program; Availability of 2024 Supplemental Grant Opportunity
Primary source
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Published
February 26, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains a notice that the IRS has provided a supplemental grant opportunity in www.grants.gov for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant. Supplemental grant funds may be awarded for start-up expenditures incurred by new clinics during 2024. The budget and the period of performance for the grant will be July 1, 2024-December 31, 2024. The application period runs from February 26, 2024, through April 10, 2024. Organizations currently receiving a grant for 2024 are not eligible to apply for this supplemental grant opportunity.
Full Text
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<title>Federal Register, Volume 89 Issue 38 (Monday, February 26, 2024)</title>
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[Federal Register Volume 89, Number 38 (Monday, February 26, 2024)]
[Notices]
[Pages 14150-14151]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-03791]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2024
Supplemental Grant Opportunity
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Solicitation of grant applications.
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SUMMARY: This document contains a notice that the IRS has provided a
supplemental grant opportunity in <a href="http://www.grants.gov">www.grants.gov</a> for organizations
interested in applying for a Low Income Taxpayer Clinic (LITC) matching
grant. Supplemental grant funds may be awarded for start-up
expenditures incurred by new clinics during 2024. The budget and the
period of performance for the grant will be July 1, 2024-December 31,
2024. The application period runs from February 26, 2024, through April
10, 2024. Organizations currently receiving a grant for 2024 are not
eligible to apply for this supplemental grant opportunity.
DATES: All applications for funding pursuant to this supplemental
funding notice must be filed electronically by 11:59 p.m. (eastern
time) on April 10, 2024. All organizations must use the funding number
of TREAS-GRANTS-052024-002, and the Catalog of Federal Domestic
Assistance program number is 21.008, see <a href="http://www.sam.gov">www.sam.gov</a>. The IRS is
scheduling two optional webinars, where it will provide information
about the LITC Program and the supplemental application process.
Details on the dates and times of the webinars are available at
<a href="http://www.taxpayeradvocate.irs.gov/about-us/litc-grants/">www.taxpayeradvocate.irs.gov/about-us/litc-grants/</a>. Note that the
selection process for these part-year grants may not be complete before
the beginning of the application period for the 2025 grant year; thus,
applicants for a grant for the period July 1, 2024-December 31, 2024,
will be expected to submit an application for full-year funding for the
2025 grant year during the 2025 grant application period when announced
later this year.
FOR FURTHER INFORMATION CONTACT: Karen Tober at (202) 317-9590 or by
email at <a href="/cdn-cgi/l/email-protection#5b303a293e35752f34393e291b322928753c342d"><span class="__cf_email__" data-cfemail="62090310070c4c160d000710220b10114c050d14">[email protected]</span></a>. The IRS office that provides oversight of
the LITC grant program is the LITC Program Office, located at: IRS,
Taxpayer Advocate Service, LITC Program Office, TA:LITC, 1111
Constitution Avenue NW, Room 1026, Washington, DC 20224. Copies of the
IRS Publication 3319 (Rev. 5-2024), 2024 Grant Application Package and
Guidelines, can be downloaded at <a href="https://www.taxpayeradvocate.irs.gov/about-us/litc-grants/">https://www.taxpayeradvocate.irs.gov/about-us/litc-grants/</a> or ordered by calling the IRS Distribution Center
toll-free at 1-800-829-3676. See <a href="https://youtu.be/6kRrjN-DNYQ">https://youtu.be/6kRrjN-DNYQ</a> for a
short informational video about the LITC Program. Note: To assist
organizations in applying for funding, the ``Reminders and Tips for
Completing Form 13424-M'' available at <a href="https://www.taxpayeradvocate.irs.gov/about-us/litc-grants">https://www.taxpayeradvocate.irs.gov/about-us/litc-grants</a> includes instructions
for which questions an organization should complete if requesting
funding only for the English as a second language (ESL) Education Pilot
Program described in this notice.
SUPPLEMENTARY INFORMATION:
Background
Pursuant to 26 U.S.C. 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
in the statute. Grants are for the development, expansion, or
continuation of an LITC.
For FY 2023, pursuant to the Consolidated Appropriations Act, 2023,
Congress doubled both the overall LITC grant funding level from $13
million in fiscal year (FY) 2022 to $26 million and the maximum amount
that may be awarded to any clinic from $100,000 to $200,000. See Public
Law 117-328, Division E. For FY 2024, the IRS is currently operating
under a Continuing Resolution that expires on March 8, 2024. The
President's 2024 budget request includes a continuation of the overall
LITC grant funding level at $26 million and the increased funding cap
of $200,00 per clinic. Thus, the IRS remains hopeful that the funding
will remain at $26 million when an appropriation for FY 2024 is
enacted, and that the increased per clinic cap of $200,000 will also
continue. Consequently, the IRS is allowing applicants to request up to
$200,000 for the 2024 supplemental grant period. The IRS will also
continue the ESL Education Pilot Program that was rolled out as part of
the February 2023 supplemental funding opportunity. See 88 FR 13864-
13866 (March 6, 2023). If Congress ultimately does not continue the
LITC Program's funding at $26 million and/or the increased per-clinic
funding cap of $200,000, the IRS will adjust each supplemental grant
recipient's award to reflect any limitations in the appropriation for
FY 2024.
At least 90 percent of the taxpayers represented by the clinic must
have incomes which do not exceed 250 percent of the Federal poverty
level as determined under criteria established by the Department of
Health and Human Services. See 89 FR 2961-63 (Jan. 17, 2024). In
addition, the amount in controversy for the tax year to which the
controversy relates generally cannot exceed the amount specified in
Internal Revenue Code (IRC) section 7463 ($50,000) for eligibility for
special small tax case procedures in the United States Tax Court. IRC
section 7526(c)(5) requires clinics to provide dollar-for-dollar
matching funds, which may consist of funds from other non-Federal
sources or contributions of volunteer time. See IRS Pub. 3319 for
additional details.
Mission Statement
Low Income Taxpayer Clinics ensure the fairness and integrity of
the tax system for taxpayers who are low-income or ESL 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 these taxpayers.
Expansion of the Type of Qualified Services an Organization Can Provide
IRC section 7526(b)(1)(A) authorizes the IRS to award grants to
organizations that represent low-income taxpayers in controversies
before the IRS and/or provide education to ESL taxpayers regarding
their taxpayer rights and responsibilities.
To achieve maximum access to justice for low-income and ESL
taxpayers, the IRS has expanded the eligibility criteria for a grant by
removing the requirement for eligible organizations to provide direct
controversy representation. In addition, pursuant to the new ESL
Education Pilot Program started in 2023 and continuing for 2024, a
supplemental grant may be awarded to an organization to operate a
program to inform ESL taxpayers about their taxpayer rights and
responsibilities under the IRC without the requirement to also provide
tax controversy representation to low-income taxpayers. See IRS Pub.
3319 for examples of what constitutes a ``clinic.''
Selection Consideration
Despite the IRS's efforts to foster parity in availability and
accessibility in choosing organizations receiving LITC matching grants
and the continued increase in clinic services nationwide, there remain
communities that are underserved by clinics. The states of Hawaii,
Kansas, Nevada, North Dakota, South Dakota, and West Virginia, and the
territory of Puerto Rico currently do not have an LITC.
[[Page 14151]]
Although each application for the 2024 supplemental grant will be
given due consideration, the IRS is especially interested in receiving
applications from organizations providing services in these underserved
geographic areas. For organizations that intend to refer low-income
taxpayers in controversies with the IRS to other qualified
representatives rather than providing representation directly to low-
income taxpayers, priority will be given to established organizations
that can help provide coverage to underserved geographic areas. For the
ESL Education Pilot Program, special consideration will be given to
established organizations with existing community partnerships that can
swiftly implement and deliver services to the target audiences.
As in prior years, the IRS will consider a variety of factors in
determining whether to award a supplemental grant, 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 in providing services to low-income
taxpayers; (4) the quality of the organization, 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 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.
For programs where all or the majority of cases will be placed with
volunteers, we will also consider the following: (1) the qualifications
of the representatives (attorneys, certified public accountants, or
enrolled agents) who have agreed to accept taxpayer case referrals from
an LITC and provide representation or consultation services free of
charge; and (2) the ability of the organization to monitor referrals
and ensure that the pro bono representatives are handling the cases
properly, including taking timely case actions and ensuring services
are offered for free.
The final funding decisions are made by the National Taxpayer
Advocate, unless recused. The costs of preparing and applying for the
grant are the responsibility of each applicant. Applications may be
released in response to Freedom of Information Act requests after any
necessary redactions are made. Therefore, applicants must not include
any individual taxpayer information. The IRS will notify each applicant
in writing once funding decisions have been made.
Erin Collins,
National Taxpayer Advocate.
[FR Doc. 2024-03791 Filed 2-23-24; 8:45 am]
BILLING CODE P
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