Notice2026-08966
Low Income Taxpayer Clinic Grant Program; Availability of 2027 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
May 6, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains a notice that the IRS has provided a grant opportunity in www.grants.gov for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant. The IRS is authorized to award multi-year LITC grants not to exceed three years. Grants may be awarded for the development/start up, expansion, or continuation of programs providing qualified services to eligible taxpayers. The budget period for the grant will be January 1, 2027- December 31, 2027. For new grantees, the Period of Performance is generally one year (January 1, 2027-December 31, 2027.) The application period runs from May 6, 2026, through July 6, 2026.
Full Text
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<title>Federal Register, Volume 91 Issue 87 (Wednesday, May 6, 2026)</title>
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[Federal Register Volume 91, Number 87 (Wednesday, May 6, 2026)]
[Notices]
[Pages 24643-24645]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-08966]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2027
Grant Application Package
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
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. The
IRS is authorized to award multi-year LITC grants not to exceed three
years. Grants may be awarded for the development/start up, expansion,
or continuation of programs providing qualified services to eligible
taxpayers. The budget period for the grant will be January 1, 2027-
December 31, 2027. For new grantees, the Period of Performance is
generally one year (January 1, 2027-December 31, 2027.) The application
period runs from May 6, 2026, through July 6, 2026.
DATES: All applications including continuation requests for the 2027
grant year must be filed electronically by 11:59 p.m. (Eastern Time) on
July 6, 2026. The funding number is TREAS-GRANTS-052027-001, and the
Catalog of Federal Domestic Assistance program number is 21.008, see
<a href="http://www.sam.gov">www.sam.gov</a>. Details are also available at
<a href="http://www.taxpayeradvocate.irs.gov/about-us/litc-grants">www.taxpayeradvocate.irs.gov/about-us/litc-grants</a>. Session one:
Tuesday, May 12, 2026 from 1-3 p.m. ET (Application Basics), Session
two:
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Wednesday, May 13, 2026 from 1-3 p.m. ET (LITCGrants Portal overview
and Application Considerations), Session three: Tuesday, May 26, 2026
from 1-3 p.m. (Budget Basics), Question and answer sessions: Tuesday,
June 16 and June 29, 2026, from 1- 2 p.m. ET (No formal presentation).
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 posted materials and any changes to the date and
time. A separate session for returning grantees submitting a
continuation request will be announced separately on the LITC Toolkit.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 317-
4700 or by email at <a href="/cdn-cgi/l/email-protection#fdb1b4a9bead8f929a8f9c90b29b9b949e98bd948f8ed39a928b"><span class="__cf_email__" data-cfemail="327e7b667162405d5540535f7d54545b5157725b40411c555d44">[email protected]</span></a>. The LITC Program Office,
located at: IRS, Taxpayer Advocate Service, LITC Grant Program
Administration Office, TA:LITC, 1111 Constitution Avenue NW, Room 1026,
Washington, DC 20224. Copies of the 2027 Grant Application Package and
Guidelines, IRS Publication 3319 (Rev. 5-2026), can be downloaded from
the IRS internet site at <a href="https://www.taxpayeradvocate.irs.gov/about-us/litc-grants/">https://www.taxpayeradvocate.irs.gov/about-us/litc-grants/</a>. See <a href="https://youtu.be/6kRrjN-DNYQ">https://youtu.be/6kRrjN-DNYQ</a> for a short video about
the LITC Program. For more in-depth look at the work of the clinics,
consider watching ``Conversations with the National Taxpayer Advocate
with three different clinicians.
Part I--Overview of the LITC Program
Part II--What I Wish I Knew When I Started
Part III--Advocating for Taxpayers: The Rewards
SUPPLEMENTARY INFORMATION:
Background
Pursuant to Internal Revenue Code (IRC) Sec. 7526, the IRS will
annually award up to $6,000,000 (unless otherwise provided by
Congressional appropriation) to qualified organizations, subject to the
limitations in the statute. The IRS will allow applicants to request up
to $200,000 for the 2027 grant year. The IRS will also continue the ESL
Education Program. For FY 2027, if Congress significantly reduces the
overall amount of LITC grant funding or reduces the per-clinic funding
cap, the IRS will adjust each grant recipient's award to reflect any
limitations in place at that time.
For an applicant proposing to provide tax controversy
representation, 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 91 FR 1797 (Jan. 13,
2026). In addition, the amount in controversy for the tax year to which
the controversy relates generally cannot exceed the amount specified in
IRC Sec. 7463 for eligibility for special small tax case procedures in
the United States Tax Court currently $50,000. IRC Sec. 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 or donated goods. See IRS Pub. 3319 for additional
details. An applicant who is planning to operate a program to inform
ESL taxpayers about their taxpayer rights and responsibilities must
have either a volunteer or a staff member designated as a Qualified Tax
Expert, generally an attorney, enrolled agent or certified public
accountant, to review and approve all educational material.
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 low-income and
ESL taxpayers.
Type of Qualified Services an Organization Can Provide
IRC Sec. 7526(b)(1)(A) authorizes the IRS to award grants to
organizations that represent low-income taxpayers in controversies
before the IRS or provide education to ESL taxpayers regarding their
taxpayer rights and responsibilities.
Pursuant to the ESL Education Program, a 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.'' When completing the Form 13424-M in the LITC Portal an
applicant will be able to select.
Selection Consideration
The IRS continues to expand access to clinic services through on-
boarding new clinics and allowing for expanded service delivery models
geared to reach areas where the IRS has been unable to attract
qualified applicants. Special consideration will be given to applicants
from the following states where there is no LITC physically located
within the state: Hawaii, Kansas, Montana, Nevada, South Dakota, West
Virginia, and Wisconsin. In addition, there are areas located within
states where there is limited or no coverage: Arizona--Gila County,
Florida--Glades County, Hardee County, Hendry County, Hernando County,
Highlands, County, Indian River County, Martin County, Okeechobee
County, Sumter County, Pennsylvania--Lehigh County, Northampton County,
Tennessee--Fayette County, Lauderdale County, Tipton County.
As in prior years, the IRS will consider a variety of factors in
determining whether to award a grant, including: (1) the number of
taxpayers who will be assisted by the organization, including the
number of low income and 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 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 non-federal sources such as state, local,
or private endowments and other unrestricted funding sources of the
institution sponsoring the organization.
For programs where all or most of cases will be placed with
volunteers the following will be considered: (1) the quality of the
representatives (attorneys, certified public accountants, or enrolled
agents who have agreed to accept taxpayer 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.
New applications that pass the eligibility screening process will
then be subject to technical review. Details regarding the scoring
process can be found in Publication 3319. An organization submitting a
continuation request for the second or third year of a multi-year grant
will be required to
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submit a Continuation Request and will be subject to a streamlined
screening process. Funding recommendations are made by the National
Taxpayer Advocate and final approvals are secured from Treasury,
Assistant Secretary for Management (ASM), or Treasury ASM designee.
The costs of preparing and submitting an application 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.
Kim S. Stewart,
Deputy National Taxpayer Advocate on behalf of the National Taxpayer
Advocate.
[FR Doc. 2026-08966 Filed 5-5-26; 8:45 am]
BILLING CODE 4830-01-P
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