81 FR 11359 - Low Income Taxpayer Clinic Grant Program; Availability of 2016 Supplemental Grant Application Period

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 42 (March 3, 2016)

Page Range		11359-11360
FR Document		2016-04720

This document contains a Notice that the IRS is accepting applications from qualified organizations for a part-year Low Income Taxpayer Clinic (LITC) matching grant to provide representation to low income taxpayers and education about taxpayer rights and responsibilities to individuals who speak English as a second language in certain identified geographic areas. The grant will cover the last six months of the 2016 grant year, from July 1, 2016, through December 31, 2016. The supplemental application period shall run from March 1, 2016, to April x1, 2016. 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. For the supplemental application period, the IRS will focus on geographic areas where there is limited or no clinic representation. The IRS will award up to $1.28 million in funding to qualifying organizations, subject to the limitations of Internal Revenue Code section 7526. A qualifying organization may receive a matching grant of up to $100,000 per year. Organizations currently receiving a grant are not eligible to apply during this supplemental application period. Grant funds may be awarded for start-up expenditures incurred during the grant year. The selection process for these part-year grants may not be complete before the beginning of the application period for the 2017 grant year; thus, applicants for a part-year grant will be expected to submit a separate application for full-year funding for the 2017 grant year during the 2017 grant application period, when announced later this year. Below is a list that contains the identified underserved geographic areas:

Federal Register, Volume 81 Issue 42 (Thursday, March 3, 2016)

[Federal Register Volume 81, Number 42 (Thursday, March 3, 2016)]
[Notices]
[Pages 11359-11360]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-04720]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program; Availability of 2016 
Supplemental Grant Application Period

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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

SUMMARY: This document contains a Notice that the IRS is accepting 
applications from qualified organizations for a part-year Low Income 
Taxpayer Clinic (LITC) matching grant to provide representation to low 
income taxpayers and education about taxpayer rights and 
responsibilities to individuals who speak English as a second language 
in certain identified geographic areas. The grant will cover the last 
six months of the 2016 grant year, from July 1, 2016, through December 
31, 2016. The supplemental application period shall run from March 1, 
2016, to April x1, 2016.
    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.
    For the supplemental application period, the IRS will focus on 
geographic areas where there is limited or no clinic representation.
    The IRS will award up to $1.28 million in funding to qualifying 
organizations, subject to the limitations of Internal Revenue Code 
section 7526. A qualifying organization may receive a matching grant of 
up to $100,000 per year. Organizations currently receiving a grant are 
not eligible to apply during this supplemental application period. 
Grant funds may be awarded for start-up expenditures incurred during 
the grant year. The selection process for these part-year grants may 
not be complete before the beginning of the application period for the 
2017 grant year; thus, applicants for a part-year grant will be 
expected to submit a separate application for full-year funding for the 
2017 grant year during

[[Page 11360]]

the 2017 grant application period, when announced later this year.
    Below is a list that contains the identified underserved geographic 
areas:

------------------------------------------------------------------------
            State or territory                          Areas
------------------------------------------------------------------------
Alabama...................................  Statewide.
California................................  El Dorado, Imperial, Nevada,
                                             Placer, Riverside,
                                             Sacramento, San Bernardino,
                                             Sutter, Yolo, and Yuba
                                             counties.
Colorado..................................  Statewide.
Georgia...................................  Statewide.
Illinois..................................  Southern Part of the State.
Mississippi...............................  Statewide.
Nevada....................................  Statewide.
New Mexico................................  Statewide.
New York..................................  Nassau and Suffolk counties.
North Carolina............................  Statewide.
North Dakota..............................  Statewide.
Oklahoma..................................  Statewide.
Puerto Rico...............................  Commonwealth-wide.
South Carolina............................  Statewide.
Tennessee.................................  Eastern Part of the State.
Texas.....................................  Statewide.
Utah......................................  Statewide.
Washington................................  Central Part of the State.
------------------------------------------------------------------------

    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) regarding their 
taxpayer 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) Clinical programs 
at accredited law, business or accounting schools whose students 
represent low income taxpayers in tax controversies with the IRS and 
(2) organizations exempt from tax under I.R.C. 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 non-tax 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: Grant applications for the last six months of the 2016 grant 
year must be electronically filed at www.grants.gov by April 1, 2016. 
Funding decisions will be made by July 1, 2016, and funds awarded must 
be spent by December 31, 2016.

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 2016 Grant Application Package and Guidelines, 
IRS Publication 3319 (Rev. 5-2015), 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 L/[email protected].

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).

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 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. 2016-04720 Filed 3-2-16; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 42 / Thursday, March 3, 2016 / Notices 11359

standards. Specifically, Section 7 exempt manufacturers only from the New Jersey Avenue SE., Washington,
(Marking of Safety Glazing Materials) of duties found in sections 30118 and DC 20590, (202) 366–9721.
ANSI Z26.1–1996 requires that: 30120, respectively, to notify owners, Dated: February 26, 2016.
In addition to any other markings required purchasers, and dealers of a defect or Brandon M. Belford,
by law, ordinance, or regulation, all safety noncompliance and to remedy the Deputy Assistant Secretary for Aviation and
glazing materials manufactured for use in defect or noncompliance. Therefore, any International Affairs.
accordance with this standard shall be decision on this petition only applies to [FR Doc. 2016–04676 Filed 3–2–16; 8:45 am]
legibly and permanently marked in letters the subject buses that Supreme no
and numerals . . . with the words American BILLING CODE 4910–9X–P
longer controlled at the time it
National Standard or the characters AS and determined that the noncompliance
. . . In addition to the preceding markings existed. However, any decision on this
and immediately adjacent to the words DEPARTMENT OF THE TREASURY
American National Standard or the
petition does not relieve equipment
characters AS, each piece of glazing material distributors and dealers of the Internal Revenue Service
shall further be marked . . . if complying prohibitions on the sale, offer for sale,
with the requirements of Section 4, or introduction or delivery for Low Income Taxpayer Clinic Grant
Application of Tests, Item 1 with the numeral introduction into interstate commerce of Program; Availability of 2016
1; . . . the noncompliant buses under their Supplemental Grant Application Period
V. Summary of Supreme’s Analyses control after Supreme notified them that
the subject noncompliance existed. AGENCY: Internal Revenue Service (IRS),
Supreme stated its belief that the Treasury.
Authority: 49 U.S.C. 30118, 30120:
subject noncompliance is ACTION: Notice.
Delegations of authority at 49 CFR 1.95 and
inconsequential to motor vehicle safety 501.8.
for the following reasons: SUMMARY: This document contains a
(1) Supreme stated that the subject Jeffrey M. Giuseppe, Notice that the IRS is accepting
windshields meet all performance and Director, Office of Vehicle Safety Compliance. applications from qualified
other requirements of FMVSS No. 205 [FR Doc. 2016–04617 Filed 3–2–16; 8:45 am]
organizations for a part-year Low
with the exception of the subject Income Taxpayer Clinic (LITC)
BILLING CODE 4910–59–P
noncompliance. matching grant to provide
(2) Supreme stated its belief that representation to low income taxpayers
repair services for the subject DEPARTMENT OF TRANSPORTATION and education about taxpayer rights and
windshields will not be affected because responsibilities to individuals who
replacement windshields are typically Office of the Secretary speak English as a second language in
obtained through Supreme distributors certain identified geographic areas. The
who have the correct and compliant Application of Exec Air Inc. of Naples grant will cover the last six months of
replacement glazing. D/B/A Execair for Commuter Authority the 2016 grant year, from July 1, 2016,
(3) Supreme also stated that they have through December 31, 2016. The
not received any consumer complaints, AGENCY: Department of Transportation. supplemental application period shall
claims, or warranty claims related to ACTION: Notice of order to show cause run from March 1, 2016, to April x1,
this noncompliance. (Order 2016–2–23); Docket DOT–OST– 2016.
(4) Supreme additionally made 2014–0149. Despite the IRS’s efforts to foster
mention of similar inconsequential parity in availability and accessibility in
noncompliance petitions that were SUMMARY: The Department of the selection of organizations receiving
granted by the agency relating Transportation is directing all interested LITC matching grants and the continued
noncompliances that Supreme believes persons to show cause why it should increase in clinic services nationwide,
are similar to the subject FMVSS No. not issue an order tentatively finding there remain communities that are
205 noncompliance. Exec Air Inc. of Naples d/b/a ExecAir underrepresented by clinics.
Supreme has informed NHTSA that fit, willing, and able to provide For the supplemental application
for all affected vehicles that remain in scheduled passenger service as a period, the IRS will focus on geographic
Supreme’s inventory and the inventory commuter air carrier using small aircraft areas where there is limited or no clinic
of Supreme’s distributors, permanent pursuant to Part 135 of the Federal representation.
markings in compliance with FMVSS Aviation Regulations. The IRS will award up to $1.28
No. 205 will be added to the vehicle DATES: Persons wishing to file million in funding to qualifying
windshields before delivery under a sale objections should do so no later than organizations, subject to the limitations
or lease. March 11, 2016. of Internal Revenue Code section 7526.
In summation, Supreme believes that A qualifying organization may receive a
ADDRESSES: Objections and answers to
the described noncompliance of the matching grant of up to $100,000 per
objections should be filed in Docket year. Organizations currently receiving a
subject windshields is inconsequential
DOT–OST–2014–0149 and addressed to grant are not eligible to apply during
to motor vehicle safety, and that its
U.S. Department of Transportation, this supplemental application period.
petition, to exempt Supreme from
Docket Operations, (M–30, Room W12– Grant funds may be awarded for start-
providing recall notification of
140), 1200 New Jersey Avenue SE., West up expenditures incurred during the
noncompliance as required by 49 U.S.C.
Building Ground Floor, Washington, DC
mstockstill on DSK4VPTVN1PROD with NOTICES

30118 and remedying the recall grant year. The selection process for
20590, and should be served upon the these part-year grants may not be
noncompliance as required by 49 U.S.C.
parties listed in Attachment A to the complete before the beginning of the
30120 should be granted.
NHTSA notes that the statutory order. application period for the 2017 grant
provisions (49 U.S.C. 30118(d) and FOR FURTHER INFORMATION CONTACT: year; thus, applicants for a part-year
30120(h)) that permit manufacturers to Catherine J. O’Toole, Air Carrier Fitness grant will be expected to submit a
file petitions for a determination of Division (X–56, Room W86–489), U.S. separate application for full-year
inconsequentiality allow NHTSA to Department of Transportation, 1200 funding for the 2017 grant year during

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11360 Federal Register / Vol. 81, No. 42 / Thursday, March 3, 2016 / Notices

the 2017 grant application period, when Below is a list that contains the
announced later this year. identified underserved geographic areas:

State or Areas
territory

Alabama ............................. Statewide.
California ............................ El Dorado, Imperial, Nevada, Placer, Riverside, Sacramento, San Bernardino, Sutter, Yolo, and Yuba counties.
Colorado ............................. Statewide.
Georgia ............................... Statewide.
Illinois .................................. Southern Part of the State.
Mississippi .......................... Statewide.
Nevada ............................... Statewide.
New Mexico ........................ Statewide.
New York ............................ Nassau and Suffolk counties.
North Carolina .................... Statewide.
North Dakota ...................... Statewide.
Oklahoma ........................... Statewide.
Puerto Rico ......................... Commonwealth-wide.
South Carolina .................... Statewide.
Tennessee .......................... Eastern Part of the State.
Texas .................................. Statewide.
Utah .................................... Statewide.
Washington ......................... Central Part of the State.

Qualifying organizations that provide organization is otherwise excluded from income taxpayers in controversies with
representation to low income taxpayers or ineligible for a federal award; and (8) the IRS and informs individuals for
involved in a tax controversy with the alternative funding sources available to whom English is a second language of
IRS and educate individuals for whom the organization, including amounts their taxpayer rights and
English is a second language (ESL) received from other grants and responsibilities, and does not charge
regarding their taxpayer rights and contributions, and the endowment and more than a nominal fee for its services
responsibilities under the Internal resources of the institution sponsoring (except for reimbursement of actual
Revenue Code are eligible for a grant. the organization. costs incurred).
An LITC must provide services for free DATES: Grant applications for the last six
Mission Statement
or for no more than a nominal fee. months of the 2016 grant year must be
Examples of qualifying organizations electronically filed at www.grants.gov by Low Income Taxpayer Clinics ensure
include: (1) Clinical programs at April 1, 2016. Funding decisions will be the fairness and integrity of the tax
accredited law, business or accounting made by July 1, 2016, and funds system for taxpayers who are low
schools whose students represent low awarded must be spent by December 31, income or speak English as a second
income taxpayers in tax controversies 2016. language by providing pro bono
with the IRS and (2) organizations ADDRESSES: The LITC Program Office is representation on their behalf in tax
exempt from tax under I.R.C. § 501(a) located at: Internal Revenue Service, disputes with the IRS, by educating
whose employees and volunteers Taxpayer Advocate Service, LITC Grant them about their rights and
represent low income taxpayers in tax Program Administration Office, responsibilities as taxpayers, and by
controversies with the IRS. TA:LITC, 1111 Constitution Avenue identifying and advocating for issues
In determining whether to award a NW., Room 1034, Washington, DC that impact low income taxpayers.
grant, the IRS will consider a variety of 20224. Copies of the 2016 Grant
factors, including: (1) The number of Application Package and Guidelines, Selection Consideration
taxpayers who will be assisted by the IRS Publication 3319 (Rev. 5–2015), can Applications that pass the eligibility
organization, including the number of be downloaded from the IRS Internet screening process will undergo a two-
ESL taxpayers in that geographic area; site at www.irs.gov/advocate or ordered tier evaluation process. Applications
(2) the existence of other LITCs assisting by calling the IRS Distribution Center will be subject to both a technical
the same population of low income and toll-free at 1–800–829–3676. evaluation and a Program Office
ESL taxpayers; (3) the quality of the FOR FURTHER INFORMATION CONTACT: The evaluation. The final funding decision is
program offered by the organization, LITC Program Office at (202) 317–4700 made by the National Taxpayer
including the qualifications of its (not a toll-free number) or by email at Advocate, unless recused. The costs of
administrators and qualified L/TCProgramOffice@irs.gov. preparing and submitting an application
representatives, and its record, if any, in SUPPLEMENTARY INFORMATION: (or a request for continued funding) are
providing representation services to low the responsibility of each applicant.
income taxpayers; (4) the quality of the Background
Each application will be given due
application, including the Section 7526 of the Internal Revenue consideration and the LITC Program
mstockstill on DSK4VPTVN1PROD with NOTICES

reasonableness of the proposed budget; Code authorizes the IRS, subject to the Office will notify each applicant once
(5) the organization’s compliance with availability of appropriated funds, to funding decisions have been made.
all federal tax obligations (filing and award qualified organizations matching
payment); (6) the organization’s grants of up to $100,000 per year for the Nina E. Olson,
compliance with all federal non-tax development, expansion, or National Taxpayer Advocate, Internal
obligations (filing and payment); (7) continuation of qualified low income Revenue Service.
whether debarment or suspension (31 taxpayer clinics. A qualified [FR Doc. 2016–04720 Filed 3–2–16; 8:45 am]
CFR part 19) applies, or whether the organization is one that represents low BILLING CODE 4830–01–P

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Document Created: 2016-03-03 03:51:42
Document Modified: 2016-03-03 03:51:42

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice.
Dates		Grant applications for the last six months of the 2016 grant year must be electronically filed at www.grants.gov by April 1, 2016. Funding decisions will be made by July 1, 2016, and funds awarded must be spent by December 31, 2016.
Contact		The LITC Program Office at (202) 317- 4700 (not a toll-free number) or by email at L/[email protected]
FR Citation		81 FR 11359

81 FR 11359 - Low Income Taxpayer Clinic Grant Program; Availability of 2016 Supplemental Grant Application Period

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 42 (March 3, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service