[Federal Register Volume 64, Number 203 (Thursday, October 21, 1999)]
[Notices]
[Page 56837]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-27447]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant Program: Availability of Fiscal
Year 2000 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 2000.
The IRS will award up to $6,000,0000 to qualifying organizations.
DATES: Grant applications for Fiscal Year 2000 funds must be received
by the IRS (not postmarked) by November 26, 1999.
ADDRESSES: Send completed grant applications to: Internal Revenue
Service, Attn: LITC Program Manager, OP:C:E:W:E, NCFB Room C-7-171,
5000 Ellin Road, Lanham, MD 20706. Copies of the grant application
package (IRS Pub. 3319) can be downloaded from the IRS Internet site
at: http://www.irs.ustreas.gov/prod/hot/index.html or ordered by
calling 1-800-829-3676.
FOR FURTHER INFORMATION CONTACT: Eli McDavid, LITC Grant Program
Manager, Volunteer and Education Section, (202) 283-0181 (not a toll-
free number).
SUPPLEMENTARY INFORMATION:
Background
Section 3601 of the IRS Restructuring and Reform Act of l998, Pub.
L. 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.
Selection Criteria
The following selection criteria will be used.
1. Experience in sponsoring a tax clinic and representing taxpayers
in controversies with the IRS;
2. Initiatives developed to ensure quality assistance will be
provided to low income taxpayers or individuals for whom English is a
second language;
3. Qualifications of organization, experience in providing
assistance to low income taxpayers or individuals for whom English is a
second language, organizational structure, and experience in managing
federal grant programs;
4. Reasonableness of proposed budget (a low income tax clinic must
provide matching funds on a dollar-for-dollar basis for all grants
received from the IRS);
5. Geographical area clinic will serve, number of taxpayers in area
eligible for representation or who might be served by clinic, and/or
number of taxpayers in geographical area for whom English is a second
language;
6. Existence of other LITCs serving same population;
7. Quality of program offered by LITC, including qualifications of
administrators and qualified representatives, system for monitoring
student participation, system for monitoring cases referred, case
follow-up, resolution of cases and record if any in providing service
to low income taxpayers and taxpayers for whom English is a second
language;
8. Quality of program for informing individuals for whom English is
a second language of their tax rights and responsibilities, if
applicable; and
9. Alternative funding sources available to clinic, including
amounts received from other grants and contributions, and the endowment
and resources of the institution sponsoring the clinic.
In addition to the foregoing criteria, to foster parity regarding
clinic availability and accessibility for taxpayers nationwide, the IRS
will consider the geographic area of applicants as part of the decision
making process. The IRS will also seek to attain a proper balance of
academic and non-profit organizations as well as a proper balance of
start-up and existing clinics.
Comments
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. 99-27447 Filed 10-20-99; 8:45 am]
BILLING CODE 4830-01-U
