Low Income Taxpayer Clinic Grant Program: Availability of Fiscal Year 1999 Grant Application Package

[Federal Register Volume 64, Number 68 (Friday, April 9, 1999)]
[Notices]
[Page 17438]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-8679]



[[Page 17438]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Low Income Taxpayer Clinic Grant Program: Availability of Fiscal 
Year 1999 Grant Application Package

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: This document contains a Notice that the IRS has made 
available the grant application package for parties interested in 
applying for a Low Income Taxpayer Clinic Grant for Fiscal Year 1999.

DATES: Grant applications for Fiscal Year 1999 funds must be submitted 
to the IRS by May 10, 1999.

ADDRESSES: Send completed grant applications to: Internal Revenue 
Service, Attn: LITC Program Manager, OP:C:A:E:E, NCFB Room C-7-171, 
5000 Ellin Road, Lanham, MD 20706. Copies of the grant application 
package can be downloaded from the IRS Internet site at: http://
www.irs.ustreas.gov.

FOR FURTHER INFORMATION CONTACT: Eli McDavid, Customer Education, 
Assistance Section, (202) 283-0181 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    Section 3601 of the IRS Restructuring and Reform Act of 1998, 
Public Law No. 105-206, added new section 7526 to the Internal Revenue 
Code (``Code''). Section 3601 authorizes the IRS, subject to the 
availability of appropriated funds, to make grants to provide matching 
funds for the development, expansion, or continuation of qualified low 
income taxpayer clinics. Section 3601 authorizes the IRS to provide 
grants to qualified organizations that provide legal assistance to low-
income taxpayers having disputes with the IRS or operate programs to 
inform individuals, for whom English is a second language, about their 
rights and responsibilities under the Code.

Comments and Analysis

    In Notice 99-9 (1999-4 IRB 23)(see Sec. 601.601(d)(2)), the IRS 
solicited comments on a draft grant application package. In written 
submissions, commentators expressed concern about various matters, 
including the IRS's view of the scope of the grant program in terms of 
the types of organizations eligible to apply for and receive grant 
funds and the potential burden on clinics of gathering information to 
establish their clients' status as qualifying low income taxpayers. The 
IRS took all of the commentators' comments and concerns into 
consideration in formulating the final grant application package. The 
final grant application package reflects what the IRS believes is a 
proper balance between the commentators' concerns and the 
implementation of Congressional intent in enacting the grant program. 
Interested parties are encouraged to provide comments on the IRS's 
administration of the grant program on an ongoing basis.
Deborah A. Butler,
Assistant Chief Counsel, Office of Assistant Chief Counsel (Field 
Service).
[FR Doc. 99-8679 Filed 4-8-99; 8:45 am]
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