81 FR 27195 - Low Income Taxpayer Clinic Grant Program; Availability of 2017 Grant Application Package
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 87 (May 5, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 87 (May 5, 2016)
| Page Range | 27195-27196 | |
| FR Document | 2016-10603 |
[Federal Register Volume 81, Number 87 (Thursday, May 5, 2016)] [Notices] [Pages 27195-27196] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-10603] ----------------------------------------------------------------------- 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 [email protected]_\,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
![Federal Register / Vol. 81, No. 87 / Thursday, May 5, 2016 / Notices 27195
Advocacy Panel Special Projects OMB Number: 1545–1711. Regulation DEPARTMENT OF THE TREASURY
Committee will be held Tuesday, June 7, Project Number: REG–116050–99.
2016, at 1:00 p.m. Eastern Time via Abstract: The final regulations relate Internal Revenue Service
teleconference. The public is invited to to the carryover of certain tax attributes,
make oral comments or submit written Low Income Taxpayer Clinic Grant
such as earnings and profits and foreign Program; Availability of 2017 Grant
statements for consideration. Due to income tax accounts, when two
limited conference lines, notification of Application Package
corporations combine in a section
intent to participate must be made with 367(b) transaction. AGENCY: Internal Revenue Service (IRS),
Kim Vinci. For more information please Treasury.
contact: Kim Vinci at 1–888–912–1227 Current Actions: There is no change to
this existing regulation. ACTION: Notice.
or 916–974–5086, TAP Office, 4330
Watt Ave, Sacramento, CA 95821, or Type of Review: Extension of a SUMMARY: This document contains a
contact us at the Web site: http:// currently approved collection. notice that the IRS has made available
www.improveirs.org. Affected Public: Business or other for- the 2017 Grant Application Package
The agenda will include a discussion profit organizations. and Guidelines (Publication 3319) for
on various special topics with IRS organizations interested in applying for
processes. Estimated Number of Respondents:
600. a Low Income Taxpayer Clinic (LITC)
Dated: May 2, 2016. matching grant for the 2017 grant year,
Otis Simpson,
Estimated Time per Respondent: 3 which runs from January 1, 2017,
hours. through December 31, 2017. The
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2016–10618 Filed 5–4–16; 8:45 am] Estimated Total Annual Burden application period runs May 2, 2016,
Hours: 1,800. through June 20, 2016.
BILLING CODE 4830–01–P
The following paragraph applies to all The IRS will award a total of up to
of the collections of information covered $6,000,000 (unless otherwise provided
DEPARTMENT OF THE TREASURY by this notice: by specific Congressional appropriation)
to qualifying organizations, subject to
Internal Revenue Service An agency may not conduct or the limitations of Internal Revenue Code
sponsor, and a person is not required to section 7526. For fiscal year 2016,
Proposed Collection; Comment respond to, a collection of information Congress appropriated a total of
Request for Regulation Project unless the collection of information $12,000,000 in federal funds for LITC
displays a valid OMB control number. grants. See Public Law 114–113. A
AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection qualifying organization may receive a
Treasury. of information must be retained as long matching grant of up to $100,000 per
ACTION: Notice and request for as their contents may become material year for up to a three-year project
comments. in the administration of any internal period. Qualifying organizations that
revenue law. Generally, tax returns and provide representation to low income
SUMMARY: The Department of the tax return information are confidential,
Treasury, as part of its continuing effort taxpayers involved in a tax controversy
as required by 26 U.S.C. 6103. with the IRS and educate individuals for
to reduce paperwork and respondent
burden, invites the general public and Request for Comments: Comments whom English is a second language
other Federal agencies to take this submitted in response to this notice will (ESL) about their rights and
opportunity to comment on proposed be summarized and/or included in the responsibilities under the Internal
and/or continuing information request for OMB approval. All Revenue Code are eligible for a grant.
collections, as required by the comments will become a matter of An LITC must provide services for free
Paperwork Reduction Act of 1995, public record. Comments are invited on: or for no more than a nominal fee.
Public Law 104–13 (44 U.S.C. (a) Whether the collection of Examples of qualifying organizations
3506(c)(2)(A)). Currently, the IRS is information is necessary for the proper include: (1) A clinical program at an
soliciting comments concerning Stock performance of the functions of the accredited law, business or accounting
Transfer Rules: Carryover of Earnings agency, including whether the school whose students represent low
and Taxes. information shall have practical utility; income taxpayers in tax controversies
(b) the accuracy of the agency’s estimate with the IRS, and (2) an organization
DATES: Written comments should be
of the burden of the collection of exempt from tax under IRC § 501(a)
received on or before July 5, 2016 to be
information; (c) ways to enhance the whose employees and volunteers
assured of consideration.
quality, utility, and clarity of the represent low income taxpayers in tax
ADDRESSES: Direct all written comments information to be collected; (d) ways to controversies with the IRS.
to Tuawana Pinkston, Internal Revenue minimize the burden of the collection of In determining whether to award a
Service, Room 6526, 1111 Constitution information on respondents, including grant, the IRS will consider a variety of
Avenue NW., Washington, DC 20224. through the use of automated collection factors, including: (1) The number of
FOR FURTHER INFORMATION CONTACT: techniques or other forms of information taxpayers who will be assisted by the
Requests for additional information or technology; and (e) estimates of capital organization, including the number of
copies of the regulation should be or start-up costs and costs of operation, ESL taxpayers in that geographic area;
directed to Kerry Dennis, at Internal maintenance, and purchase of services (2) the existence of other LITCs assisting
mstockstill on DSK3G9T082PROD with NOTICES
Revenue Service, Room 6526, 1111 to provide information. the same population of low income and
Constitution Avenue NW., Washington, ESL taxpayers; (3) the quality of the
Approved: April 28, 2016.
DC 20224, or through the internet, at program offered by the organization,
Kerry.Dennis@irs.gov. Tuawana Pinkston,
including the qualifications of its
SUPPLEMENTARY INFORMATION: IRS Reports Clearance Officer. administrators and qualified
Title: Stock Transfer Rules: Carryover [FR Doc. 2016–10574 Filed 5–4–16; 8:45 am] representatives, and its record, if any, in
of Earnings and Taxes. BILLING CODE 4830–01–P providing representation services to low
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![27196 Federal Register / Vol. 81, No. 87 / Thursday, May 5, 2016 / Notices
income taxpayers; (4) the quality of the taxpayer clinics. A qualified Panel is soliciting public comments,
application, including the organization is one that represents low ideas, and suggestions on improving
reasonableness of the proposed budget; income taxpayers in controversies with customer service at the Internal Revenue
(5) the organization’s compliance with the IRS and informs individuals for Service.
all federal tax obligations (filing and whom English is a second language of DATES: The meeting will be held
payment); (6) the organization’s their taxpayer rights and Wednesday, June 15, 2016.
compliance with all federal nontax responsibilities, and does not charge
obligations (filing and payment); (7) more than a nominal fee for its services FOR FURTHER INFORMATION CONTACT:
whether debarment or suspension (31 (except for reimbursement of actual Linda Rivera at 1–888–912–1227 or
CFR part 19) applies, or whether the costs incurred). The IRS may award (202) 317–3337.
organization is otherwise excluded from grants to qualified organizations to fund SUPPLEMENTARY INFORMATION: Notice is
or ineligible for a federal award; and (8) one-year, two-year, or three-year project hereby given pursuant to Section
alternative funding sources available to periods. Grant funds may be awarded 10(a)(2) of the Federal Advisory
the organization, including amounts for start-up expenditures incurred by Committee Act, 5 U.S.C. App. (1988)
received from other grants and new clinics during the grant year. that an open meeting of the Taxpayer
contributions, and the endowment and Advocacy Panel Toll-Free Phone Line
resources of the institution sponsoring Mission Statement
Project Committee will be held
the organization. Low Income Taxpayer Clinics ensure Wednesday, June 15, 2016, at 2:30 p.m.
DATES: The IRS is authorized to award the fairness and integrity of the tax Eastern Time via teleconference. The
a multi-year grant not to exceed three system for taxpayers who are low public is invited to make oral comments
years. For an organization not currently income or speak English as a second or submit written statements for
receiving a grant for 2016, an language by providing pro bono consideration. Due to limited
organization that received a single-year representation on their behalf in tax conference lines, notification of intent
grant for 2016, or an organization whose disputes with the IRS by educating them to participate must be made with Linda
multi-year grant ends in 2016, the about their rights and responsibilities as Rivera. For more information please
organization must submit the taxpayers, and by identifying and contact: Ms. Rivera at 1–888–912–1227
application electronically at advocating for issues that impact low or (202)317–3337, or write TAP Office,
www.grants.gov. For an organization income taxpayers. 1111 Constitution Avenue NW., Room
currently receiving a grant for 2016 Selection Consideration 1509—National Office, Washington, DC
which is requesting funding for the 20224, or contact us at the Web site:
second or third year of a multi-year Applications that pass the eligibility http://www.improveirs.org.
grant, the organization must submit the screening process will undergo a two-
The committee will be discussing
funding request electronically at tier evaluation process. Applications
Toll-free issues and public input is
www.grantsolutions.gov. All will be subject to both a technical
welcomed.
organizations must use the funding evaluation and a Program Office
evaluation. The final funding decision is Dated: May 2, 2016.
number of TREAS–GRANTS–052017–
made by the National Taxpayer Otis Simpson,
001, and applications and funding
requests for the 2017 grant year must be Advocate, unless recused. The costs of Acting Director, Taxpayer Advocacy Panel.
filed by June 20, 2016. The Catalog of preparing and submitting an application [FR Doc. 2016–10576 Filed 5–4–16; 8:45 am]
Federal Domestic Assistance program (or a request for continued funding) are BILLING CODE 4830–01–P
number is 21.008. See www.cfda.gov. the responsibility of each applicant.
Each application and request for
ADDRESSES: The LITC Program Office is
continued funding will be given due DEPARTMENT OF THE TREASURY
located at: Internal Revenue Service,
consideration and the LITC Program
Taxpayer Advocate Service, LITC Grant Internal Revenue Service
Office will notify each applicant once
Program Administration Office,
funding decisions have been made.
TA:LITC, 1111 Constitution Avenue Proposed Collection; Comment
NW., Room 1034, Washington, DC Nina E. Olson, Request for Form 13920 and 13930
20224. Copies of the 2017 Grant National Taxpayer Advocate, Internal
Application Package and Guidelines, Revenue Service. AGENCY: Internal Revenue Service (IRS),
IRS Publication 3319 (Rev. 4–2016), can [FR Doc. 2016–10603 Filed 5–4–16; 8:45 am] Treasury.
be downloaded from the IRS internet BILLING CODE 4830–01–P ACTION: Notice and request for
site at www.irs.gov/advocate or ordered comments.
by calling the IRS Distribution Center
toll-free at 1–800–829–3676. DEPARTMENT OF THE TREASURY SUMMARY: The Department of the
FOR FURTHER INFORMATION CONTACT: The Treasury, as part of its continuing effort
LITC Program Office at (202) 317–4700 Internal Revenue Service to reduce paperwork and respondent
(not a toll-free number) or by email at burden, invites the general public and
Open Meeting of the Taxpayer other Federal agencies to take this
LITCProgramOffil2Q@irsc..9.Q_\,I.
Advocacy Panel Toll-Free Phone Line opportunity to comment on proposed
SUPPLEMENTARY INFORMATION:
Project Committee and/or continuing information
Background collections, as required by the
mstockstill on DSK3G9T082PROD with NOTICES
AGENCY: Internal Revenue Service (IRS),
Section 7526 of the Internal Revenue Treasury. Paperwork Reduction Act of 1995,
Code authorizes the IRS, subject to the ACTION: Notice of meeting. Public Law 104–13 (44 U.S.C.
availability of appropriated funds, to 3506(c)(2)(A)). Currently, the IRS is
award qualified organizations matching SUMMARY: An open meeting of the soliciting comments concerning Form
grants of up to $100,000 per year for the Taxpayer Advocacy Panel Toll-Free 13920, Directed Withholding and
development, expansion, or Phone Line Project Committee will be Deposit Verification and Form 13930,
continuation of qualified low income conducted. The Taxpayer Advocacy Central Withholding Agreement.
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Document Created: 2016-05-05 01:15:09
Document Modified: 2016-05-05 01:15:09
| 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 | 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. | |
| Contact | The LITC Program Office at (202) 317- 4700 (not a toll-free number) or by email at [email protected]_\,I. | |
| FR Citation | 81 FR 27195 |
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