83 FR 23528 - Low Income Taxpayer Clinic Grant Program; Availability of 2019 Grant Application Package
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 98 (May 21, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 98 (May 21, 2018)
| Page Range | 23528-23529 | |
| FR Document | 2018-10742 |
[Federal Register Volume 83, Number 98 (Monday, May 21, 2018)] [Notices] [Pages 23528-23529] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-10742] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Low Income Taxpayer Clinic Grant Program; Availability of 2019 Grant Application Package AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: This document contains a notice that the IRS has made available the 2019 Grant Application Package and [[Page 23529]] Guidelines (Publication 3319) for organizations interested in applying for a Low Income Taxpayer Clinic (LITC) matching grant for the 2019 grant year, which runs from January 1, 2019, through December 31, 2019. The application period runs from May 16, 2018, through June 27, 2018. 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 qualifying organizations, subject to the limitations set forth in the statute. For fiscal year 2018, Congress appropriated a total of $12,000,000 in federal funds for LITC grants. See Public Law 115-141. 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 IRC 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 IRS 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. 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 of 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. DATES: The IRS is authorized to award multi-year grants not to exceed three years. For an organization not currently receiving a grant for 2018 or an organization whose multi-year grant ends in 2018, the organization must submit its application electronically at www.grants.gov. For an organization currently receiving a grant for 2018 that 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-052019-001, and applications and funding requests for the 2018 grant year must be filed electronically by 11:59 p.m. (Eastern Daylight Time) on June 27, 2018. The Catalog of Federal Domestic Assistance program number is 21.008. See www.cfda.gov. FOR FURTHER INFORMATION CONTACT: The LITC Program Office at (202) 317- 4700 (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 2019 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2018), 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 Section 7526 of the IRC 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 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, 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 Technical Evaluation and must receive a minimum score to be considered further. Applications achieving the minimum score will 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. 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. [FR Doc. 2018-10742 Filed 5-18-18; 8:45 am] BILLING CODE 4830-01-P
![23528 Federal Register / Vol. 83, No. 98 / Monday, May 21, 2018 / Notices
Form Number: 8928. Approved: May 14, 2018. Affected Public: Business or other for-
Regulation Project Number: REG– Laurie Brimmer, profit organizations.
120476–07 (TD 9457). Senior Tax Analyst. Estimated Number of Respondents:
[FR Doc. 2018–10737 Filed 5–18–18; 8:45 am] 20,000.
Abstract: Form 8928 is used by
Estimated Time per Respondent: 1
employers, group health plans HMOs, BILLING CODE 4830–01–P
hour, 12 min.
and third party administrators to report Estimated Total Annual Burden
and pay excise taxes due for failures Hours: 24,000.
under sections 4980B, 4980D, DEPARTMENT OF THE TREASURY
The following paragraph applies to all
4980E,and 4980G. The information of the collections of information covered
Internal Revenue Service
results from the requirement form TD by this notice:
9457 to file a return for the payment of Proposed Collection; Comment An agency may not conduct or
the excise taxes under sections 4980B, Request for Regulation Project sponsor, and a person is not required to
4980D, 4980E, and 4980G of the code. respond to, a collection of information
Current Actions: There are no changes AGENCY: Internal Revenue Service (IRS), unless the collection of information
being made to the form or this existing Treasury. displays a valid OMB control number.
regulation at this time. ACTION: Notice and request for Books or records relating to a collection
Type of Review: Extension of a comments. of information must be retained as long
currently approved collection. as their contents may become material
SUMMARY: The Internal Revenue Service, in the administration of any internal
Affected Public: Business or other for- as part of its continuing effort to reduce
profit organizations, not-for-profit revenue law. Generally, tax returns and
paperwork and respondent burden, tax return information are confidential,
organizations, and individuals. invites the general public and other as required by 26 U.S.C. 6103.
Estimated Number of Respondents: Federal agencies to take this Request for Comments: Comments
100. opportunity to comment on proposed submitted in response to this notice will
Estimated Time per Respondent: and/or continuing information be summarized and/or included in the
23.48 hours. collections, as required by the request for OMB approval. All
Estimated Total Annual Burden Paperwork Reduction Act of 1995. comments will become a matter of
Hours: 2,348. Currently, the IRS is soliciting public record. Comments are invited on:
comments concerning preparer (a) Whether the collection of
The following paragraph applies to all
penalties-manual signature requirement. information is necessary for the proper
of the collections of information covered
by this notice: DATES: Written comments should be performance of the functions of the
received on or before July 20, 2018 to be agency, including whether the
An agency may not conduct or
assured of consideration. information shall have practical utility;
sponsor, and a person is not required to
respond to, a collection of information ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate
unless the collection of information to Laurie Brimmer, Internal Revenue of the burden of the collection of
displays a valid OMB control number. Service, Room 6526, 1111 Constitution information; (c) ways to enhance the
Books or records relating to a collection Avenue NW, Washington, DC 20224. quality, utility, and clarity of the
of information must be retained as long FOR FURTHER INFORMATION CONTACT: information to be collected; (d) ways to
as their contents may become material Requests for additional information or minimize the burden of the collection of
in the administration of any internal copies of the regulation should be information on respondents, including
revenue law. Generally, tax returns and directed to Sara Covington, at Internal through the use of automated collection
tax return information are confidential, Revenue Service, Room 6526, 1111 techniques or other forms of information
as required by 26 U.S.C. 6103. Constitution Avenue NW, Washington, technology; and (e) estimates of capital
DC 20224, or at (202) 317–6038 or or start-up costs and costs of operation,
Request for Comments: Comments
through the internet, at maintenance, and purchase of services
submitted in response to this notice will
Sara.L.Covington@irs.gov. to provide information.
be summarized and/or included in the
request for OMB approval. All SUPPLEMENTARY INFORMATION: Approved: May 14, 2018.
comments will become a matter of Title: Preparer Penalties-Manual Laurie Brimmer,
public record. Comments are invited on: Signature Requirement. Senior Tax Analyst.
(a) Whether the collection of OMB Number: 1545–1385. [FR Doc. 2018–10738 Filed 5–18–18; 8:45 am]
information is necessary for the proper Regulation Project Numbers: TD 8549. BILLING CODE 4830–01–P
performance of the functions of the Abstract: This regulation provides
agency, including whether the that persons who prepare U.S. Fiduciary
information shall have practical utility; income tax returns for compensation DEPARTMENT OF THE TREASURY
(b) the accuracy of the agency’s estimate may, under certain conditions, satisfy
of the burden of the collection of the manual signature requirements by Internal Revenue Service
information; (c) ways to enhance the using a facsimile signature. However,
quality, utility, and clarity of the they will be required to submit to the Low Income Taxpayer Clinic Grant
information to be collected; (d) ways to IRS a list of the names and identifying Program; Availability of 2019 Grant
minimize the burden of the collection of numbers of all fiduciary returns which Application Package
sradovich on DSK3GMQ082PROD with NOTICES
information on respondents, including are being filed with a facsimile AGENCY: Internal Revenue Service (IRS),
through the use of automated collection signature. Treasury.
techniques or other forms of information Current Actions: There are no changes ACTION: Notice.
technology; and (e) estimates of capital being made to this existing regulation at
or start-up costs and costs of operation, this time. SUMMARY: This document contains a
maintenance, and purchase of services Type of Review: Extension of a notice that the IRS has made available
to provide information. currently approved collection. the 2019 Grant Application Package and
VerDate Sep<11>2014 18:20 May 18, 2018 Jkt 244001 PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 E:\FR\FM\21MYN1.SGM 21MYN1](https://thefederalregister.org/doc/83_FR_23626/page/1.svg)
![Federal Register / Vol. 83, No. 98 / Monday, May 21, 2018 / Notices 23529
Guidelines (Publication 3319) for award; and (8) alternative funding the clinic have incomes that do not
organizations interested in applying for sources available to the organization, exceed 250 percent of the federal
a Low Income Taxpayer Clinic (LITC) including amounts received from other poverty level. In addition, the amount in
matching grant for the 2019 grant year, grants and contributors and the controversy for the tax year to which the
which runs from January 1, 2019, endowment and resources of the controversy relates generally cannot
through December 31, 2019. The institution sponsoring the organization. exceed the amount specified in IRC
application period runs from May 16, DATES: The IRS is authorized to award section 7463 (currently $50,000) for
2018, through June 27, 2018. Pursuant multi-year grants not to exceed three eligibility for special small tax case
to Internal Revenue Code (IRC) section years. For an organization not currently procedures in the United States Tax
7526, the IRS will annually award up to receiving a grant for 2018 or an Court. The IRS may award grants to
$6,000,000 (unless otherwise provided organization whose multi-year grant qualified organizations to fund one-year,
by specific Congressional appropriation) ends in 2018, the organization must two-year, or three-year project periods.
to qualifying organizations, subject to submit its application electronically at Grant funds may be awarded for start-
the limitations set forth in the statute. www.grants.gov. For an organization up expenditures incurred by new clinics
For fiscal year 2018, Congress currently receiving a grant for 2018 that during the grant year.
appropriated a total of $12,000,000 in is requesting funding for the second or
federal funds for LITC grants. See Public Mission Statement
third year of a multi-year grant, the
Law 115–141. organization must submit the funding Low Income Taxpayer Clinics ensure
A qualifying organization may receive request electronically at the fairness and integrity of the tax
a matching grant of up to $100,000 per www.grantsolutions.gov. All system for taxpayers who are low
year for up to a three-year project organizations must use the funding income or speak English as a second
period. Qualifying organizations that number of TREAS–GRANTS–052019– language by providing pro bono
provide representation to low income 001, and applications and funding representation on their behalf in tax
taxpayers involved in a tax controversy requests for the 2018 grant year must be disputes with the IRS, by educating
with the IRS and educate individuals for filed electronically by 11:59 p.m. them about their rights and
whom English is a second language responsibilities as taxpayers, and by
(Eastern Daylight Time) on June 27,
(ESL) about their rights and identifying and advocating for issues
2018. The Catalog of Federal Domestic
responsibilities under the IRC are that impact low income taxpayers.
Assistance program number is 21.008.
eligible for a grant. An LITC must
See www.cfda.gov. Selection Consideration
provide services for free or for no more
than a nominal fee. Examples of FOR FURTHER INFORMATION CONTACT: The Applications that pass the eligibility
qualifying organizations include (1) a LITC Program Office at (202) 317–4700 screening process will undergo a
clinical program at an accredited law, (not a toll-free number) or by email at Technical Evaluation and must receive
business, or accounting school whose LITCProgramOffice@irs.gov. The LITC a minimum score to be considered
students represent low income Program Office is located at: IRS, further.
taxpayers in tax controversies with the Taxpayer Advocate Service, LITC Grant Applications achieving the minimum
IRS and (2) an organization exempt from Program Administration Office, TA: score will be subject to a Program Office
tax under IRS section 501(a) whose LITC, 1111 Constitution Avenue NW, evaluation. The final funding decision is
employees and volunteers represent low Room 1034, Washington, DC 20224. made by the National Taxpayer
income taxpayers in controversies with Copies of the 2019 Grant Application Advocate, unless recused. The costs of
the IRS and may also make referrals to Package and Guidelines, IRS preparing and submitting an application
qualified volunteers to provide Publication 3319 (Rev. 5–2018), can be (or a request for continued funding) are
representation. downloaded from the IRS internet site at the responsibility of each applicant.
In determining whether to award a www.irs.gov/advocate or ordered by Applications and requests for
grant, the IRS will consider a variety of calling the IRS Distribution Center toll- continued funding may be released in
factors, including: (1) The number of free at 1–800–829–3676. response to Freedom of Information Act
taxpayers who will be assisted by the SUPPLEMENTARY INFORMATION: requests. Therefore, applicants must not
organization, including the number of include any individual taxpayer
Background
ESL taxpayers in that geographic area; information.
(2) the existence of other LITCs assisting Section 7526 of the IRC authorizes the Each application and request for
the same population of low income and IRS, subject to the availability of continued funding will be given due
ESL taxpayers; (3) the quality of the appropriated funds, to award qualified consideration and the LITC Program
program offered by the organization, organizations matching grants of up to Office will notify each applicant once
including the qualifications of its $100,000 per year for the development, funding decisions have been made.
administrators and qualified expansion, or continuation of low
income taxpayer clinics. A qualified Nina E. Olson,
representatives, and its record, if any, in
providing representation services to low organization is one that represents low National Taxpayer Advocate.
income taxpayers; (4) the quality of the income taxpayers in controversies with [FR Doc. 2018–10742 Filed 5–18–18; 8:45 am]
application, including the the IRS and informs individuals for BILLING CODE 4830–01–P
reasonableness of the proposed budget; whom English is a second language of
(5) the organization’s compliance with their taxpayer rights and
sradovich on DSK3GMQ082PROD with NOTICES
all federal tax obligations (filing and responsibilities, and does not charge U.S.-CHINA ECONOMIC AND
payment); (6) the organization’s more than a nominal fee for its services SECURITY REVIEW COMMISSION
compliance with all federal nontax (except for reimbursement of actual
monetary obligations (filing and costs incurred). Notice of Open Public Hearing
payment); (7) whether debarment of A clinic will be treated as AGENCY: U.S.-China Economic and
suspension (31 CFR part 19) applies or representing low income taxpayers in Security Review Commission.
whether the organization is otherwise controversies with the IRS if at least 90
ACTION: Notice of open public hearing.
excluded from or ineligible for a federal percent of the taxpayers represented by
VerDate Sep<11>2014 18:20 May 18, 2018 Jkt 244001 PO 00000 Frm 00116 Fmt 4703 Sfmt 4703 E:\FR\FM\21MYN1.SGM 21MYN1](https://thefederalregister.org/doc/83_FR_23626/page/2.svg)
Document Created: 2018-11-02 11:07:39
Document Modified: 2018-11-02 11:07:39
| 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 multi-year grants not to exceed three years. For an organization not currently receiving a grant for 2018 or an organization whose multi-year grant ends in 2018, the organization must submit its application electronically at www.grants.gov. For an organization currently receiving a grant for 2018 that 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-052019-001, and applications and funding requests for the 2018 grant year must be filed electronically by 11:59 p.m. (Eastern Daylight Time) on June 27, 2018. 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] 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 2019 Grant Application Package and Guidelines, IRS Publication 3319 (Rev. 5-2018), 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. | |
| FR Citation | 83 FR 23528 |
2024 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR