Low Income Taxpayer Clinic Grant Program; Availability of 2017 Grant Application Package, 27195-27196 [2016-10603]
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Federal Register / Vol. 81, No. 87 / Thursday, May 5, 2016 / Notices
Advocacy Panel Special Projects
Committee will be held Tuesday, June 7,
2016, at 1:00 p.m. Eastern Time via
teleconference. The public is invited to
make oral comments or submit written
statements for consideration. Due to
limited conference lines, notification of
intent to participate must be made with
Kim Vinci. For more information please
contact: Kim Vinci at 1–888–912–1227
or 916–974–5086, TAP Office, 4330
Watt Ave, Sacramento, CA 95821, or
contact us at the Web site: https://
www.improveirs.org.
The agenda will include a discussion
on various special topics with IRS
processes.
Dated: May 2, 2016.
Otis Simpson,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2016–10618 Filed 5–4–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Stock
Transfer Rules: Carryover of Earnings
and Taxes.
DATES: Written comments should be
received on or before July 5, 2016 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Kerry Dennis, at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet, at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Stock Transfer Rules: Carryover
of Earnings and Taxes.
mstockstill on DSK3G9T082PROD with NOTICES
SUMMARY:
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18:06 May 04, 2016
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OMB Number: 1545–1711. Regulation
Project Number: REG–116050–99.
Abstract: The final regulations relate
to the carryover of certain tax attributes,
such as earnings and profits and foreign
income tax accounts, when two
corporations combine in a section
367(b) transaction.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
600.
Estimated Time per Respondent: 3
hours.
Estimated Total Annual Burden
Hours: 1,800.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: April 28, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016–10574 Filed 5–4–16; 8:45 am]
BILLING CODE 4830–01–P
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27195
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant
Program; Availability of 2017 Grant
Application Package
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
This document contains a
notice that the IRS has made available
the 2017 Grant Application Package
and Guidelines (Publication 3319) for
organizations interested in applying for
a Low Income Taxpayer Clinic (LITC)
matching grant for the 2017 grant year,
which runs from January 1, 2017,
through December 31, 2017. The
application period runs May 2, 2016,
through June 20, 2016.
The IRS will award a total of up to
$6,000,000 (unless otherwise provided
by specific Congressional appropriation)
to qualifying organizations, subject to
the limitations of Internal Revenue Code
section 7526. For fiscal year 2016,
Congress appropriated a total of
$12,000,000 in federal funds for LITC
grants. See Public Law 114–113. A
qualifying organization may receive a
matching grant of up to $100,000 per
year for up to a three-year project
period. Qualifying organizations that
provide representation to low income
taxpayers involved in a tax controversy
with the IRS and educate individuals for
whom English is a second language
(ESL) about their rights and
responsibilities under the Internal
Revenue Code are eligible for a grant.
An LITC must provide services for free
or for no more than a nominal fee.
Examples of qualifying organizations
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 § 501(a)
whose employees and volunteers
represent low income taxpayers in tax
controversies with the IRS.
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
SUMMARY:
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05MYN1
27196
Federal Register / Vol. 81, No. 87 / Thursday, May 5, 2016 / Notices
mstockstill on DSK3G9T082PROD with NOTICES
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
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
contributions, and the endowment and
resources of the institution sponsoring
the organization.
DATES: The IRS is authorized to award
a multi-year grant not to exceed three
years. For an organization not currently
receiving a grant for 2016, an
organization that received a single-year
grant for 2016, or an organization whose
multi-year grant ends in 2016, the
organization must submit the
application electronically at
www.grants.gov. For an organization
currently receiving a grant for 2016
which is requesting funding for the
second or third year of a multi-year
grant, the organization must submit the
funding request electronically at
www.grantsolutions.gov. All
organizations must use the funding
number of TREAS–GRANTS–052017–
001, and applications and funding
requests for the 2017 grant year must be
filed by June 20, 2016. The Catalog of
Federal Domestic Assistance program
number is 21.008. See www.cfda.gov.
ADDRESSES: The LITC Program Office is
located at: 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 2017 Grant
Application Package and Guidelines,
IRS Publication 3319 (Rev. 4–2016), can
be downloaded from the IRS internet
site at www.irs.gov/advocate or ordered
by calling the IRS Distribution Center
toll-free at 1–800–829–3676.
FOR FURTHER INFORMATION CONTACT: The
LITC Program Office at (202) 317–4700
(not a toll-free number) or by email at
LITCProgramOffil2Q@irsc..9.Q_\,I.
SUPPLEMENTARY INFORMATION:
Background
Section 7526 of the Internal Revenue
Code authorizes the IRS, subject to the
availability of appropriated funds, to
award qualified organizations matching
grants of up to $100,000 per year for the
development, expansion, or
continuation of qualified low income
VerDate Sep<11>2014
18:06 May 04, 2016
Jkt 238001
taxpayer clinics. 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 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). 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.
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 by educating them
about their rights and responsibilities as
taxpayers, and by identifying and
advocating for issues that impact low
income taxpayers.
Selection Consideration
Applications that pass the eligibility
screening process will undergo a twotier evaluation process. Applications
will be subject to both a technical
evaluation and a Program Office
evaluation. The final funding decision is
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.
Each application and request for
continued funding will be given due
consideration and the LITC Program
Office will notify each applicant once
funding decisions have been made.
Nina E. Olson,
National Taxpayer Advocate, Internal
Revenue Service.
[FR Doc. 2016–10603 Filed 5–4–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Toll-Free Phone Line
Project Committee
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Toll-Free
Phone Line Project Committee will be
conducted. The Taxpayer Advocacy
SUMMARY:
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Wednesday, June 15, 2016.
FOR FURTHER INFORMATION CONTACT:
Linda Rivera at 1–888–912–1227 or
(202) 317–3337.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that an open meeting of the Taxpayer
Advocacy Panel Toll-Free Phone Line
Project Committee will be held
Wednesday, June 15, 2016, at 2:30 p.m.
Eastern Time via teleconference. The
public is invited to make oral comments
or submit written statements for
consideration. Due to limited
conference lines, notification of intent
to participate must be made with Linda
Rivera. For more information please
contact: Ms. Rivera at 1–888–912–1227
or (202)317–3337, or write TAP Office,
1111 Constitution Avenue NW., Room
1509—National Office, Washington, DC
20224, or contact us at the Web site:
https://www.improveirs.org.
The committee will be discussing
Toll-free issues and public input is
welcomed.
Dated: May 2, 2016.
Otis Simpson,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2016–10576 Filed 5–4–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13920 and 13930
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
13920, Directed Withholding and
Deposit Verification and Form 13930,
Central Withholding Agreement.
SUMMARY:
E:\FR\FM\05MYN1.SGM
05MYN1
Agencies
[Federal Register Volume 81, Number 87 (Thursday, May 5, 2016)]
[Notices]
[Pages 27195-27196]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-10603]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2017
Grant Application Package
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This document contains a notice that the IRS has made
available the 2017 Grant Application Package and Guidelines
(Publication 3319) for organizations interested in applying for a Low
Income Taxpayer Clinic (LITC) matching grant for the 2017 grant year,
which runs from January 1, 2017, through December 31, 2017. The
application period runs May 2, 2016, through June 20, 2016.
The IRS will award a total of up to $6,000,000 (unless otherwise
provided by specific Congressional appropriation) to qualifying
organizations, subject to the limitations of Internal Revenue Code
section 7526. For fiscal year 2016, Congress appropriated a total of
$12,000,000 in federal funds for LITC grants. See Public Law 114-113. A
qualifying organization may receive a matching grant of up to $100,000
per year for up to a three-year project period. Qualifying
organizations that provide representation to low income taxpayers
involved in a tax controversy with the IRS and educate individuals for
whom English is a second language (ESL) about their rights and
responsibilities under the Internal Revenue Code are eligible for a
grant. An LITC must provide services for free or for no more than a
nominal fee.
Examples of qualifying organizations 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 Sec. 501(a)
whose employees and volunteers represent low income taxpayers in tax
controversies with the IRS.
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
[[Page 27196]]
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 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 contributions, and the endowment and resources of the
institution sponsoring the organization.
DATES: The IRS is authorized to award a multi-year grant not to exceed
three years. For an organization not currently receiving a grant for
2016, an organization that received a single-year grant for 2016, or an
organization whose multi-year grant ends in 2016, the organization must
submit the application electronically at www.grants.gov. For an
organization currently receiving a grant for 2016 which is requesting
funding for the second or third year of a multi-year grant, the
organization must submit the funding request electronically at
www.grantsolutions.gov. All organizations must use the funding number
of TREAS-GRANTS-052017-001, and applications and funding requests for
the 2017 grant year must be filed by June 20, 2016. The Catalog of
Federal Domestic Assistance program number is 21.008. See www.cfda.gov.
ADDRESSES: The LITC Program Office is located at: 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 2017 Grant Application Package and Guidelines,
IRS Publication 3319 (Rev. 4-2016), can be downloaded from the IRS
internet site at www.irs.gov/advocate or ordered by calling the IRS
Distribution Center toll-free at 1-800-829-3676.
FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 317-
4700 (not a toll-free number) or by email at
LITCProgramOffil2Q@irsc..9.Q_\,I.
SUPPLEMENTARY INFORMATION:
Background
Section 7526 of the Internal Revenue Code authorizes the IRS,
subject to the availability of appropriated funds, to award qualified
organizations matching grants of up to $100,000 per year for the
development, expansion, or continuation of qualified low income
taxpayer clinics. 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 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). 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.
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 by educating them about their rights and
responsibilities as taxpayers, and by identifying and advocating for
issues that impact low income taxpayers.
Selection Consideration
Applications that pass the eligibility screening process will
undergo a two-tier evaluation process. Applications will be subject to
both a technical evaluation and a Program Office evaluation. The final
funding decision is 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. Each application and request for continued funding will be
given due consideration and the LITC Program Office will notify each
applicant once funding decisions have been made.
Nina E. Olson,
National Taxpayer Advocate, Internal Revenue Service.
[FR Doc. 2016-10603 Filed 5-4-16; 8:45 am]
BILLING CODE 4830-01-P