Low Income Taxpayer Clinic Grant Program; Availability of 2020 Grant Application Package, 18921-18922 [2019-08971]
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Federal Register / Vol. 84, No. 85 / Thursday, May 2, 2019 / Notices
• Utilize properly designed
horizontal directional drilling (HDD) to
go below areas of potential land
movement.
• Installation of drainage measures in
the trench to mitigate subsurface flows
and enhance surface water draining at
the site including streams, creeks, runs,
gullies or other sources of surface runoff that may be contributing surface
water to the site or changing
groundwater levels that may exacerbate
earth movement.
• Reducing the steepness of
potentially unstable slopes, including
installing retaining walls, soldier piles,
sheet piles, wire mesh systems,
mechanically stabilized earth systems
and other mechanical structures.
• Installing trench breakers and slope
breakers to mitigate trench seepage and
divert trench flows along the surface to
safe discharge points off the site or
right-of-way.
• Building retaining walls and/or
installing steel piling or concrete
caissons to stabilize steep slope areas as
long as the corrosion control systems are
not compromised.
• Reducing the loading on the site by
removing and/or reducing the excess
backfill materials to off-site locations.
Soil placement should be carefully
planned to avoid triggering earth
movement in other locations.
• Compacting backfill materials at the
site to increase strength, reduce water
infiltration, and to achieve optimal
moisture content.
• Drying the soil using special
additives such as lime-kiln dust or
cement-kiln to allow the materials to be
re-used and worked at the site. Oversaturated materials may require an
extensive amount of time and space to
dry.
• Regrading the pipeline right-of-way
to minimize scour and erosion.
• Bringing the pipeline above ground
and placing them on supports that can
accommodate large ground movements,
(e.g., transitions across earthquake fault
zones or unstable slopes, without
putting excessive stress or strain on the
pipeline).
• Reducing the operating pressure
temporarily or shutting-in the affected
pipeline segment completely.
• Re-routing the pipeline when other
appropriate mitigation measures cannot
be effectively implemented to maintain
safety.
If a pipeline has suffered damage or
is shut-in as a precautionary measure
due to earth movement or other geologic
hazards, the operator should advise the
appropriate PHMSA regional office or
state pipeline safety authority before
returning the line to service, increasing
VerDate Sep<11>2014
18:51 May 01, 2019
Jkt 247001
its operating pressure, or otherwise
changing its operating status. Per
§ 190.239, PHMSA may propose
additional safety measures, including
testing of the pipeline, or design
changes to address external loads
induced by ground movement, be taken
to ensure that the serviceability of the
pipeline has not been impaired or that
the condition will not worsen over time.
Furthermore, reporting a safety-related
condition as prescribed in §§ 191.23 and
195.55 may also be required.
Issued in Washington, DC, on April 29,
2019, under authority delegated in 49 CFR
1.97.
Alan K. Mayberry,
Associate Administrator for Pipeline Safety.
[FR Doc. 2019–08984 Filed 5–1–19; 8:45 am]
BILLING CODE 4910–60–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant
Program; Availability of 2020 Grant
Application Package
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
AGENCY:
This document contains a
notice that the IRS has made available
the 2020 Grant Application Package and
Guidelines (Publication 3319) for
organizations interested in applying for
a Low Income Taxpayer Clinic (LITC)
matching grant for the 2020 grant year,
which runs from January 1, 2020,
through December 31, 2020. The
application period runs from May 1,
2019, through June 17, 2019.
DATES: All applications and requests for
continued funding for the 2020 grant
year must be filed electronically by
11:59 p.m. (Eastern Daylight Time) on
June 17, 2019. The IRS is authorized to
award multi-year grants not to exceed
three years. For an organization not
currently receiving a grant for 2019, an
organization that received a single year
grant in 2019, or an organization whose
multi-year grant ends in 2019, the
organization must apply electronically
at www.grants.gov. For an organization
currently receiving a grant for 2019 that
is requesting funding for the second or
third year of a multi-year grant, the
organization must submit a request for
continued funding electronically at
www.grantsolutions.gov. All
organizations must use the funding
number of TREAS–GRANTS–052020–
001, and the Catalog of Federal
Domestic Assistance program number is
21.008. See https://beta.sam.gov/. The
SUMMARY:
PO 00000
Frm 00159
Fmt 4703
Sfmt 4703
18921
LITC Program Office is scheduling a
webinar to cover the application process
on May 15, 2019. See www.irs.gov/
advocate/low-income-taxpayer-clinics
for more details, including registration
information.
Bill
Beard at (949) 575–6200 (not a toll-free
number) or by email at beard.william@
irs.gov. The LITC Program Office is
located at: IRS, Taxpayer Advocate
Service, LITC Grant Program
Administration Office, TA: LITC, 1111
Constitution Avenue NW, Room 1034,
Washington, DC 20224. Copies of the
2020 Grant Application Package and
Guidelines, IRS Publication 3319 (Rev.
5–2019, 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.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Background
Pursuant to Internal Revenue Code
(IRC) section 7526, the IRS will
annually award up to $6,000,000 (unless
otherwise provided by specific
Congressional appropriation) to
qualified organizations, subject to the
limitations set forth in the statute.
Grants may be awarded for the
development, expansion, or
continuation of low income taxpayer
clinics. For calendar year 2019,
Congress appropriated a total of
$12,000,000 in federal funds for LITC
grants. See Public Law 116–6.
A qualified organization may receive
a matching grant of up to $100,000 per
year for up to a three-year project
period. 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 (ESL taxpayers) 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).
Examples of qualified 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 section
501(a) whose employees and volunteers
represent low income taxpayers in
controversies with the IRS and may also
make referrals to qualified volunteers to
provide representation.
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
E:\FR\FM\02MYN1.SGM
02MYN1
18922
Federal Register / Vol. 84, No. 85 / Thursday, May 2, 2019 / Notices
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 IRC
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.
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; educating them
about their rights and responsibilities as
taxpayers; and identifying and
advocating for issues that impact them.
khammond on DSKBBV9HB2PROD with NOTICES
Selection Consideration
Despite the IRS’s efforts to foster
parity in availability and accessibility in
the selection of organizations receiving
LITC matching grants and the continued
increase in clinic services nationwide,
there remain communities that are
underrepresented by clinics. Although
each application and request for
continued funding for the 2020 grant
year will be given due consideration,
the IRS will give special consideration
to applicants from the following
underserved geographic areas:
Arizona—Central
Florida—Mid-Florida and the
panhandle
Hawaii—Entire State
Montana—Entire State
New York—Southeast Corner
North Dakota—Entire State
Pennsylvania—Northern
Puerto Rico—Entire Territory
West Virginia—Entire State
Wyoming—Entire State
A more detailed list of the
underserved cities and counties within
each state is available in Publication
3319 at www.irs.gov/pub/irs-pdf/
p3319.pdf.
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
VerDate Sep<11>2014
18:51 May 01, 2019
Jkt 247001
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
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
grants and contributors and the
endowment and resources of the
institution sponsoring the organization.
Applications that pass the eligibility
screening process will undergo a
Technical Evaluation and must receive
a minimum score to be considered
further. Details regarding the scoring
process can be found in Publication
3319. Applications achieving the
minimum score will be subject to a
Program Office evaluation. A request for
continued funding from an organization
currently receiving a grant for 2019 will
also be subject to 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.
The LITC Program Office will notify
each applicant in writing once funding
decisions have been made.
Nina E. Olson,
National Taxpayer Advocate.
[FR Doc. 2019–08971 Filed 5–1–19; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
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DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0525]
Agency Information Collection Activity
Under OMB Review: VA MATIC
Enrollment/Change
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of
1995, this notice announces that the
Veterans Benefits Administration,
Department of Veterans Affairs, will
submit the collection of information
abstracted below to the Office of
Management and Budget (OMB) for
review and comment. The PRA
submission describes the nature of the
information collection and its expected
cost and burden and it includes the
actual data collection instrument.
DATES: Comments must be submitted on
or before June 3, 2019.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer; 725 17th St. NW,
Washington, DC 20503 or sent through
electronic mail to oira_submission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900–0525’’ in any
correspondence.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Danny S. Green, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 811 Vermont Avenue
NW, Washington, DC 20420, (202) 421–
1354 or email Danny.Green2@va.gov.
Please refer to ‘‘OMB Control No.2900–
0525’’ in any correspondence.
SUPPLEMENTARY INFORMATION:
Authority: 44 U.S.C. 3501–21.
Title: VA MATIC Enrollment/Change,
VA Form 29–0165.
OMB Control Number: 2900–0525.
Type of Review: Extension of a
currently approved collection.
Abstract: VA Form 29–0165 is used
by the insured to enroll in or to change
the account number and/or bank from
which a deduction was previously
authorized. The information requested
is authorized by law, 38 U.S.C. 1908.
E:\FR\FM\02MYN1.SGM
02MYN1
Agencies
[Federal Register Volume 84, Number 85 (Thursday, May 2, 2019)]
[Notices]
[Pages 18921-18922]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-08971]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program; Availability of 2020
Grant Application Package
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: This document contains a notice that the IRS has made
available the 2020 Grant Application Package and Guidelines
(Publication 3319) for organizations interested in applying for a Low
Income Taxpayer Clinic (LITC) matching grant for the 2020 grant year,
which runs from January 1, 2020, through December 31, 2020. The
application period runs from May 1, 2019, through June 17, 2019.
DATES: All applications and requests for continued funding for the 2020
grant year must be filed electronically by 11:59 p.m. (Eastern Daylight
Time) on June 17, 2019. The IRS is authorized to award multi-year
grants not to exceed three years. For an organization not currently
receiving a grant for 2019, an organization that received a single year
grant in 2019, or an organization whose multi-year grant ends in 2019,
the organization must apply electronically at www.grants.gov. For an
organization currently receiving a grant for 2019 that is requesting
funding for the second or third year of a multi-year grant, the
organization must submit a request for continued funding electronically
at www.grantsolutions.gov. All organizations must use the funding
number of TREAS-GRANTS-052020-001, and the Catalog of Federal Domestic
Assistance program number is 21.008. See https://beta.sam.gov/. The
LITC Program Office is scheduling a webinar to cover the application
process on May 15, 2019. See www.irs.gov/advocate/low-income-taxpayer-clinics for more details, including registration information.
FOR FURTHER INFORMATION CONTACT: Bill Beard at (949) 575-6200 (not a
toll-free number) or by email at [email protected]. The LITC
Program Office is located at: IRS, Taxpayer Advocate Service, LITC
Grant Program Administration Office, TA: LITC, 1111 Constitution Avenue
NW, Room 1034, Washington, DC 20224. Copies of the 2020 Grant
Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2019,
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.
SUPPLEMENTARY INFORMATION:
Background
Pursuant to Internal Revenue Code (IRC) section 7526, the IRS will
annually award up to $6,000,000 (unless otherwise provided by specific
Congressional appropriation) to qualified organizations, subject to the
limitations set forth in the statute. Grants may be awarded for the
development, expansion, or continuation of low income taxpayer clinics.
For calendar year 2019, Congress appropriated a total of $12,000,000 in
federal funds for LITC grants. See Public Law 116-6.
A qualified organization may receive a matching grant of up to
$100,000 per year for up to a three-year project period. 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 (ESL taxpayers) 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).
Examples of qualified 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 section 501(a) whose
employees and volunteers represent low income taxpayers in
controversies with the IRS and may also make referrals to qualified
volunteers to provide representation.
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
[[Page 18922]]
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 IRC 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 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 them.
Selection Consideration
Despite the IRS's efforts to foster parity in availability and
accessibility in the selection of organizations receiving LITC matching
grants and the continued increase in clinic services nationwide, there
remain communities that are underrepresented by clinics. Although each
application and request for continued funding for the 2020 grant year
will be given due consideration, the IRS will give special
consideration to applicants from the following underserved geographic
areas:
Arizona--Central
Florida--Mid-Florida and the panhandle
Hawaii--Entire State
Montana--Entire State
New York--Southeast Corner
North Dakota--Entire State
Pennsylvania--Northern
Puerto Rico--Entire Territory
West Virginia--Entire State
Wyoming--Entire State
A more detailed list of the underserved cities and counties within
each state is available in Publication 3319 at www.irs.gov/pub/irs-pdf/p3319.pdf.
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 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 grants and
contributors and the endowment and resources of the institution
sponsoring the organization.
Applications that pass the eligibility screening process will
undergo a Technical Evaluation and must receive a minimum score to be
considered further. Details regarding the scoring process can be found
in Publication 3319. Applications achieving the minimum score will be
subject to a Program Office evaluation. A request for continued funding
from an organization currently receiving a grant for 2019 will also be
subject to 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.
The LITC Program Office will notify each applicant in writing once
funding decisions have been made.
Nina E. Olson,
National Taxpayer Advocate.
[FR Doc. 2019-08971 Filed 5-1-19; 8:45 am]
BILLING CODE 4830-01-P