Low Income Taxpayer Clinic Grant Program; Availability of 2022 Grant Application Package, 20608-20609 [2021-08122]

Download as PDF 20608 Federal Register / Vol. 86, No. 74 / Tuesday, April 20, 2021 / Notices Dated: April 15, 2021. Bradley Smith, Acting Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2021–08086 Filed 4–19–21; 8:45 am] BILLING CODE 4810–AL–C DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure Waiver of 60-Day Rollover Requirement Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning waiver of 60-Day rollover requirement. DATES: Written comments should be received on or before June 21, 2021 to be assured of consideration. ADDRESSES: Direct all written comments to Kinna Brewington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Waiver of 60-Day Rollover Requirement. OMB Number: 1545–2269. Revenue Procedure: 2020–46. Abstract: Revenue Procedure 2020–46 modifies and updates Rev. Proc. 2016– 47, 2016–37 I.R.B. 346. Section 3.02(2) of Rev. Proc. 2016–47 provides a list of permissible reasons for self-certification of eligibility for a waiver of the 60 day rollover requirement, and, in response to requests from stakeholders, this revenue procedure modifies that list by adding a new reason: A distribution was made to a state unclaimed property fund. As under Rev. Proc. 2016–47, a self-certification relates only to the reasons for missing the 60-day deadline, not to whether a distribution is otherwise eligible to be rolled over. An SUMMARY: VerDate Sep<11>2014 17:10 Apr 19, 2021 Jkt 253001 appendix contains a model letter that may be used for self-certification. Upon receipt of a self-certification, a plan administrator or IRA trustee may accept the contribution and treat it as having satisfied the requirements for a waiver of the 60-day requirement. Currently, the only way for a taxpayer to obtain a waiver of the 60 day requirement with respect to an amount distributed to a state unclaimed property fund is to apply to the Internal Revenue Service (IRS) for a favorable ruling, which is issued by the Tax Exempt and Government Entities Division (TE/GE). The user fee for a ruling is $10,000. The program outlined in this revenue procedure permits taxpayers to receive the benefits of a waiver without paying a user fee. Current Actions: There is no change to this existing revenue procedure. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or Households. Estimated Number of Respondents: 160. Estimated Time per Response: 3 hours. Estimated Total Annual Burden Hours: 480. The following paragraph applies to all 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 if 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, PO 00000 Frm 00133 Fmt 4703 Sfmt 4703 maintenance, and purchase of services to provide information. Approved: April 5, 2021. Chakinna B. Clemons, Supervisory Tax Analyst. [FR Doc. 2021–08019 Filed 4–19–21; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Low Income Taxpayer Clinic Grant Program; Availability of 2022 Grant Application Package Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: This document contains a notice that the IRS has made available the 2022 Grant Application Package and Guidelines (Publication 3319) for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant for the 2022 grant year, which runs from January 1, 2022, through December 31, 2022. The application period runs from May 3, 2021, through June 18, 2021. DATES: All applications and requests for continued funding for the 2022 grant year must be filed electronically by 11:59 p.m. (Eastern Time) on June 18, 2021. The IRS is authorized to award multi-year grants not to exceed three years. For an organization not currently receiving a grant for 2021, an organization that received a single year grant in 2021, or an organization whose multi-year grant ends in 2021, the organization must apply electronically at www.grants.gov. For an organization currently receiving a grant for 2021 that is requesting funding for the second or third year of a multi-year grant, the organization must submit a NonCompeting Continuation Request for continued funding electronically at www.grantsolutions.gov. All organizations must use the funding number of TREAS–GRANTS–052022– 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 Zoom webinar to cover the full application process for May 13, 2021. See www.irs.gov/advocate/low-incometaxpayer-clinics for complete details, including any changes to the date, time, and the posting of materials. FOR FURTHER INFORMATION CONTACT: 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 SUMMARY: E:\FR\FM\20APN1.SGM 20APN1 Federal Register / Vol. 86, No. 74 / Tuesday, April 20, 2021 / Notices Service, LITC Grant Program Administration Office, TA: LITC, 1111 Constitution Avenue NW, Room 1034, Washington, DC 20224. Copies of the 2022 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5–2021), 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. (Note: the ability to mail out publications from the Distribution Center may be impacted by COVID–19 and staffing levels. If so, the publication may only be available online.) A short video about the LITC program is available for your viewing. 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 2021, Congress appropriated a total of $13,000,000 in federal funds for LITC matching grants. See Consolidated Appropriations Act, 2021, Public Law 116–260,134 Stat. 1182 (2020). A qualified organization may receive a matching grant of up to $100,000 per year. 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 a qualified organization include (1) a clinical program at an accredited law, business, or accounting school whose students represent lowincome 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 exceed 250 percent of the federal poverty level, taking into account geographic location and family size. Federal poverty guidelines are published annually in the Federal VerDate Sep<11>2014 17:10 Apr 19, 2021 Jkt 253001 Register. See, for example, 86 FR 7732 (Feb. 01, 2021). 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. IRC section 7526(c)(5) requires dollar-for-dollar matching funds. Mission Statement Low Income Taxpayer Clinics ensure the fairness and integrity of the tax system for taxpayers who are lowincome 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 2022 grant year will be given due consideration, the IRS is particularly interested in receiving applications from the following underserved geographic areas and counties that have limited or no service: Arizona—Gila Florida—Brevard, Citrus, Flagler, Hernando, Lake, Orange, Putnam, Seminole, Sumter Idaho—Ada, Adams, Bannock, Bear Lake, Bingham, Boise, Bonneville, Butte, Canyon, Caribou, Clark, Clearwater, Custer, Franklin, Freemont, Gem, Idaho, Jefferson, Latah, Lemhi, Lewis, Madison, Nez Perce, Oneida, Owyhee, Payette, Power, Teton, Washington, Valley Nevada—Entire state North Dakota—Entire state Pennsylvania—Bradford, Clinton, Lycoming, Monroe, Northumberland, Pike, Snyder, Sullivan, Susquehanna, Tioga, Wyoming Puerto Rico—Entire territory West Virginia—Entire state Wyoming—Entire state In determining whether to award a grant, the IRS will consider a variety of PO 00000 Frm 00134 Fmt 4703 Sfmt 9990 20609 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. An organization submitting a request for continued funding for the second or third year of a multi-year grant will be required to submit an abbreviated Noncompeting Continuation Request and will be subject to a streamlined screening process. The final funding decisions are 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. Bridget Roberts, Deputy National Taxpayer Advocate. [FR Doc. 2021–08122 Filed 4–19–21; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\20APN1.SGM 20APN1

Agencies

[Federal Register Volume 86, Number 74 (Tuesday, April 20, 2021)]
[Notices]
[Pages 20608-20609]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-08122]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2022 
Grant Application Package

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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

SUMMARY: This document contains a notice that the IRS has made 
available the 2022 Grant Application Package and Guidelines 
(Publication 3319) for organizations interested in applying for a Low 
Income Taxpayer Clinic (LITC) matching grant for the 2022 grant year, 
which runs from January 1, 2022, through December 31, 2022. The 
application period runs from May 3, 2021, through June 18, 2021.

DATES: All applications and requests for continued funding for the 2022 
grant year must be filed electronically by 11:59 p.m. (Eastern Time) on 
June 18, 2021. The IRS is authorized to award multi-year grants not to 
exceed three years. For an organization not currently receiving a grant 
for 2021, an organization that received a single year grant in 2021, or 
an organization whose multi-year grant ends in 2021, the organization 
must apply electronically at www.grants.gov. For an organization 
currently receiving a grant for 2021 that is requesting funding for the 
second or third year of a multi-year grant, the organization must 
submit a Non-Competing Continuation Request for continued funding 
electronically at www.grantsolutions.gov. All organizations must use 
the funding number of TREAS-GRANTS-052022-001, and the Catalog of 
Federal Domestic Assistance program number is 21.008. See https://beta.sam.gov/. The LITC Program Office is scheduling a Zoom webinar to 
cover the full application process for May 13, 2021. See www.irs.gov/advocate/low-income-taxpayer-clinics for complete details, including 
any changes to the date, time, and the posting of materials.

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

[[Page 20609]]

Service, LITC Grant Program Administration Office, TA: LITC, 1111 
Constitution Avenue NW, Room 1034, Washington, DC 20224. Copies of the 
2022 Grant Application Package and Guidelines, IRS Publication 3319 
(Rev. 5-2021), 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. (Note: the ability to mail out 
publications from the Distribution Center may be impacted by COVID-19 
and staffing levels. If so, the publication may only be available 
online.) A short video about the LITC program is available for your 
viewing.

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 2021, Congress appropriated a total of $13,000,000 in 
federal funds for LITC matching grants. See Consolidated Appropriations 
Act, 2021, Public Law 116-260,134 Stat. 1182 (2020).
    A qualified organization may receive a matching grant of up to 
$100,000 per year. 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 a qualified organization 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 exceed 250 percent of the federal poverty level, 
taking into account geographic location and family size. Federal 
poverty guidelines are published annually in the Federal Register. See, 
for example, 86 FR 7732 (Feb. 01, 2021).
    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. IRC section 
7526(c)(5) requires dollar-for-dollar matching funds.

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 2022 grant year 
will be given due consideration, the IRS is particularly interested in 
receiving applications from the following underserved geographic areas 
and counties that have limited or no service:

Arizona--Gila
Florida--Brevard, Citrus, Flagler, Hernando, Lake, Orange, Putnam, 
Seminole, Sumter
Idaho--Ada, Adams, Bannock, Bear Lake, Bingham, Boise, Bonneville, 
Butte, Canyon, Caribou, Clark, Clearwater, Custer, Franklin, Freemont, 
Gem, Idaho, Jefferson, Latah, Lemhi, Lewis, Madison, Nez Perce, Oneida, 
Owyhee, Payette, Power, Teton, Washington, Valley
Nevada--Entire state
North Dakota--Entire state
Pennsylvania--Bradford, Clinton, Lycoming, Monroe, Northumberland, 
Pike, Snyder, Sullivan, Susquehanna, Tioga, Wyoming
Puerto Rico--Entire territory
West Virginia--Entire state
Wyoming--Entire state

    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. An organization submitting a 
request for continued funding for the second or third year of a multi-
year grant will be required to submit an abbreviated Non-competing 
Continuation Request and will be subject to a streamlined screening 
process. The final funding decisions are 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.

Bridget Roberts,
Deputy National Taxpayer Advocate.
[FR Doc. 2021-08122 Filed 4-19-21; 8:45 am]
BILLING CODE 4830-01-P