Low Income Taxpayer Clinic Grant Program; Availability of 2018 Grant Application Package, 21457-21458 [2017-09255]

Download as PDF Federal Register / Vol. 82, No. 87 / Monday, May 8, 2017 / Notices 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: May 1, 2017. Laurie Brimmer, IRS Reports Clearance Officer. administration. Conveying the public’s perception on IRS activities to Internal Revenue Service executives, the ACT is comprised of individuals who bring substantial, disparate experience and diverse backgrounds. Membership is balanced to include representation from employee plans, exempt organizations, tax-exempt bonds, and federal, state, local, and Indian tribal governments. Dated: April 26, 2017. Mark O’Donnell, Designated Federal Officer, Tax Exempt and Government Entities Division, Internal Revenue Service. [FR Doc. 2017–09276 Filed 5–5–17; 8:45 am] BILLING CODE 4830–01–P [FR Doc. 2017–09265 Filed 5–5–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter Internal Revenue Service (IRS); Treasury. ACTION: Notice. AGENCY: The Charter for the Advisory Committee on Tax Exempt and Government Entities (ACT) has been renewed for a two-year period beginning April 20, 2017. FOR FURTHER INFORMATION CONTACT: Mark O’Donnell by email at tege.advisory.comm@irs.gov or by phone at 202–317–8632 (not a toll free number). SUMMARY: Notice is hereby given under section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988), and with the approval of the Secretary of Treasury to announce the renewal of the Advisory Committee on Tax Exempt and Government Entities (ACT). The primary purpose of the ACT is to provide an organized public forum for senior Internal Revenue Service executives and representatives of the public to discuss relevant tax administration issues. As an advisory body designed to focus on broad policy matters, the ACT reviews existing tax policy and/or makes recommendations with respect to emerging tax administration issues. The ACT suggests operational improvements, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and suggests improvements with respect to issues having substantive effect on Federal tax asabaliauskas on DSK3SPTVN1PROD with NOTICES SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 18:27 May 05, 2017 Jkt 241001 Low Income Taxpayer Clinic Grant Program; Availability of 2018 Grant Application Package Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: This document contains a notice that the IRS has made available the 2018 Grant Application Package and Guidelines (Publication 3319) for organizations interested in applying for a Low-Income Taxpayer Clinic (LITC) matching grant for the 2018 grant year, which runs from January 1, 2018, through December 31, 2018. The application period runs May 1, 2017, through June 20, 2017. 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 2017, or an organization whose multi-year grant ends in 2017, the organization must submit the application electronically at www.grants.gov. For an organization currently receiving a grant for 2017 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–052018– 001, and applications and funding requests for the 2018 grant year must be filed by June 20, 2017. 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. SUMMARY: PO 00000 Frm 00094 Fmt 4703 Sfmt 4703 21457 Copies of the 2018 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 4–2017), can be downloaded from the IRS internet site at www.irs.gov/advocate or ordered by calling the IRS Distribution Center tollfree 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 LITCProgramOffice@irs.gov. SUPPLEMENTARY INFORMATION: 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. At the time of publication of this notice, Congress had not yet passed legislation providing full-year funding levels for FY 2017. But 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 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 E:\FR\FM\08MYN1.SGM 08MYN1 21458 Federal Register / Vol. 82, No. 87 / Monday, May 8, 2017 / Notices 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. 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 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). A clinic will be treated as representing low income taxpayers in controversies with the IRS if at least 90 percent of the taxpayers represented by the clinic have incomes that do not exceed 250 percent of the federal poverty level. 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 section 7463 (currently $50,000) for eligibility for special small tax case procedures in the United States Tax Court. 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 startup expenditures incurred by new clinics during the grant year. asabaliauskas on DSK3SPTVN1PROD with NOTICES 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 bona 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 VerDate Sep<11>2014 18:27 May 05, 2017 Jkt 241001 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. Applications and requests for continued funding may be released in response to Freedom of Information Act requests. Therefore, applicants must not include any individual taxpayer information. 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. 2017–09255 Filed 5–5–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Joint Committee. Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. AGENCY: An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy 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 28, 2017. FOR FURTHER INFORMATION CONTACT: Gretchen Swayzer at 1–888–912–1227 or 469–801–0769. 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 Joint Committee will be held Wednesday, June 28, 2017, at 1:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. For more information please contact: Gretchen Swayzer at 1– 888–912–1227 or 469–801–0769, TAP Office, 4050 Alpha Rd., Farmers Branch, TX 75244, or contact us at the Web site: http://www.improveirs.org. The agenda will include various committee issues for submission to the IRS and other TAP related topics. Public input is welcomed. SUMMARY: PO 00000 Frm 00095 Fmt 4703 Sfmt 4703 Dated: May 1, 2017. Javier Hernandez, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2017–09258 Filed 5–5–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Notice of meeting. The Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will conduct an open meeting and will solicit public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. SUMMARY: The meeting will be held Tuesday, June 20, 2017. DATES: FOR FURTHER INFORMATION CONTACT: Lisa Billups at 1–888–912–1227 or (214) 413–6523. Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will be held Tuesday, June 20, 2017, at 3:00 p.m. Eastern Time. 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 Lisa Billups. For more information please contact Lisa Billups at 1–888–912–1227 or 214–413–6523, or write TAP Office, 1114 Commerce Street, Dallas, TX 75242–1021, or post comments to the Web site: http://www.improveirs.org. SUPPLEMENTARY INFORMATION: The committee will be discussing various issues related to the Taxpayer Assistance Centers and public input is welcomed. Dated: May 1, 2017. Javier Hernandez, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2017–09261 Filed 5–5–17; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\08MYN1.SGM 08MYN1

Agencies

[Federal Register Volume 82, Number 87 (Monday, May 8, 2017)]
[Notices]
[Pages 21457-21458]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-09255]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2018 
Grant Application Package

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: This document contains a notice that the IRS has made 
available the 2018 Grant Application Package and Guidelines 
(Publication 3319) for organizations interested in applying for a Low-
Income Taxpayer Clinic (LITC) matching grant for the 2018 grant year, 
which runs from January 1, 2018, through December 31, 2018. The 
application period runs May 1, 2017, through June 20, 2017.

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 
2017, or an organization whose multi-year grant ends in 2017, the 
organization must submit the application electronically at 
www.grants.gov. For an organization currently receiving a grant for 
2017 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-052018-001, and applications and 
funding requests for the 2018 grant year must be filed by June 20, 
2017. 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 2018 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 4-2017), 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 LITCProgramOffice@irs.gov.

SUPPLEMENTARY INFORMATION: 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. At the time of publication of 
this notice, Congress had not yet passed legislation providing full-
year funding levels for FY 2017. But 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 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

[[Page 21458]]

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.

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 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).
    A clinic will be treated as representing low income taxpayers in 
controversies with the IRS if at least 90 percent of the taxpayers 
represented by the clinic have incomes that do not exceed 250 percent 
of the federal poverty level. 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 section 7463 
(currently $50,000) for eligibility for special small tax case 
procedures in the United States Tax Court. 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 bona 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. Applications and requests for continued funding may be 
released in response to Freedom of Information Act requests. Therefore, 
applicants must not include any individual taxpayer information. 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. 2017-09255 Filed 5-5-17; 8:45 am]
 BILLING CODE 4830-01-P