Low Income Taxpayer Clinic Grant Program; Availability of 2017 Grant Application Package, 27195-27196 [2016-10603]

Download as PDF 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: http:// 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: VerDate Sep<11>2014 18:06 May 04, 2016 Jkt 238001 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 PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 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: E:\FR\FM\05MYN1.SGM 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: http://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]


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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