Low Income Taxpayer Clinic Grant Program; Availability of 2007 Supplemental Grant Application Period for Colorado, 23894-23895 [E7-8301]

Agencies

[Federal Register Volume 72, Number 83 (Tuesday, May 1, 2007)]
[Notices]
[Pages 23894-23895]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-8301]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2007 
Supplemental Grant Application Period for Colorado

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 Colorado 
may apply for a Low Income Taxpayer Clinic (LITC) matching grant for 
the remainder of the 2007 grant cycle (the 2007 grant cycle runs 
January 1, 2007, through December 31, 2007). The supplemental 
application period shall run from April 27, 2007, to May 25, 2007.
    The LITC grant program is now in its ninth year and continues to 
expand. To date in 2007, the LITC Program Office has awarded LITC 
grants to 154 organizations in 49 states, the District of Columbia, 
Puerto Rico, and Guam. Currently there are no LITCs in the state of 
Colorado. The IRS has approximately $55,000 available in matching grant 
funds to award to qualifying organizations in Colorado. In order to be 
considered for a supplemental 2007 Low Income Taxpayer Clinic grant, a 
qualifying organization must be in a position to provide qualified 
services to taxpayers in Colorado. 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 or who have limited English proficiency 
can apply for matching grants for the remainder of the 2007 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. Sec.  501(a) which 
represent low income taxpayers in tax controversies with the IRS or 
refer those taxpayers to qualified representatives.

DATES: All grant applications for the remainder of the 2007 grant cycle 
must be postmarked by May 25, 2007, in order to be considered timely. 
If filing electronically, applications must be submitted on or before 
May 25, 2007.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Taxpayer Advocate Service, LITC Program Office, TA:LITC, 
Attention: LITC Supplemental Applications, 1111 Constitution Ave., NW., 
Room 1034, Washington, DC 20224. Copies of the 2007 Grant Application 
Package and Guidelines, IRS Publication 3319 (Rev. 5-2006), can be 
downloaded from the IRS Internet site at https://www.irs.gov/advocate or 
ordered from the IRS Distribution Center by calling 1-800-829-3676. 
Applicants can also file electronically at www.grants.gov. For 
applicants applying through the Federal Grants Web site, the Funding 
Number is TREAS-GRANTS-052007-002.

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 period.
    The 2007 Grant Application Package and Guidelines, Publication 3319 
(Rev. 5-2006), 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.

[[Page 23895]]

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 2007 Grant Application Package and 
Guidelines, Publication 3319 (Rev. 5-2006). 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 Sandra McQuin, P.O. Box 2305, Stop 1006MIL, Milwaukee, WI 
53201-3205.

Melissa R. Snell,
Deputy National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. E7-8301 Filed 4-30-07; 8:45 am]
BILLING CODE 4830-01-P
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