{"id":1319,"date":"2013-05-30T15:26:30","date_gmt":"2013-05-30T20:26:30","guid":{"rendered":"http:\/\/hoorfarlaw.com\/blog\/?p=1319"},"modified":"2013-05-30T15:26:30","modified_gmt":"2013-05-30T20:26:30","slug":"irs-accepting-applications-for-low-income-taxpayer-clinic-grants","status":"publish","type":"post","link":"https:\/\/hoorfarlaw.com\/blog\/?p=1319","title":{"rendered":"<a href=http:\/\/www.hoorfarlaw.com>IRS Accepting Applications for Low Income Taxpayer Clinic Grants<\/a>"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>The Internal Revenue Service today announced the opening of the 2014 Low Income Taxpayer Clinic (LITC) grant application process.<\/p>\n<p>The LITC grant program is a federal program administered by the Office of the Taxpayer Advocate at the IRS, led by National Taxpayer Advocate Nina E. Olson. The LITC program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand, or maintain a low income taxpayer clinic. The LITC program funds organizations that serve low income individuals who have a tax dispute with the IRS (i.e., a &#8220;controversy clinic&#8221;) and organizations that provide education and outreach to taxpayers who speak English as a second language (an &#8220;ESL clinic&#8221;). Applicants may apply as either type of organization, or both. Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers operate independently from the IRS. Examples of qualifying organizations include:<\/p>\n<ul>\n<li>Clinical programs at accredited law, business or\u00a0accounting schools whose students represent low income taxpayers in tax\u00a0disputes with the IRS; and<\/li>\n<li>Organizations exempt from tax under Internal Revenue Code Section 501(a) that represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives, or\u00a0that provide outreach and education for ESL taxpayers.<\/li>\n<\/ul>\n<p>The IRS welcomes all applications and will ensure that each application receives full consideration. The IRS is particularly interested in receiving applications from organizations that will operate in areas that are currently underserved.<\/p>\n<p>Currently underserved areas are as follows:<\/p>\n<p>&nbsp;<\/p>\n<table width=\"511\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\" colspan=\"3\" width=\"510\">\n<p align=\"center\"><strong>Identified \u00a0 States for New or Existing Clinics<\/strong><\/p>\n<\/td>\n<td width=\"1\">&nbsp;<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"1\">&nbsp;<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"bottom\" width=\"255\">\n<p align=\"center\"><strong>CONTROVERSY<\/strong><\/p>\n<\/td>\n<td valign=\"bottom\" width=\"255\">\n<p align=\"center\"><strong>ESL<\/strong><\/p>\n<\/td>\n<td width=\"1\">&nbsp;<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"255\">\n<p align=\"center\">Alaska, Alabama, \u00a0 Kansas, North Dakota, South Dakota<\/p>\n<\/td>\n<td width=\"255\">\n<p align=\"center\">Alabama, Colorado, \u00a0 Connecticut, Georgia, Louisiana, Montana, New Mexico, North Dakota, South \u00a0 Dakota<\/p>\n<p align=\"center\">\n<\/td>\n<td width=\"1\">&nbsp;<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" colspan=\"4\" width=\"511\">\n<p align=\"center\"><strong>Identified \u00a0 Metropolitan Areas for New Clinic Applications<\/strong><\/p>\n<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" width=\"204\">Los Angeles, California, including the following \u00a0 counties:<\/td>\n<td colspan=\"3\" width=\"307\">\n<p align=\"center\">Los Angeles, Kern, \u00a0 Riverside, Ventura<\/p>\n<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" width=\"204\">Sacramento, \u00a0 California,\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 including the following counties:<\/td>\n<td colspan=\"3\" width=\"307\">\n<p align=\"center\">El Dorado, Placer, \u00a0 Sacramento, San Joaquin, Stanislaus<\/p>\n<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" width=\"204\">Philadelphia, Pennsylvania, including the following \u00a0 counties:<\/td>\n<td colspan=\"3\" width=\"307\">\n<p align=\"center\">Berks, Delaware, \u00a0 Philadelphia<\/p>\n<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td valign=\"bottom\" width=\"204\">St. Louis, \u00a0 Missouri,\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 including the following counties:<\/td>\n<td colspan=\"3\" width=\"307\">\n<p align=\"center\">Cape Girardeau, \u00a0 Jefferson, St. Francois, St. Louis<\/p>\n<\/td>\n<td width=\"0\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"231\"><\/td>\n<td width=\"42\"><\/td>\n<td width=\"228\"><\/td>\n<td width=\"5\"><\/td>\n<td width=\"5\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Copies of the 2014 Grant Application Package and Guidelines, IRS <a href=\"http:\/\/links.govdelivery.com:80\/track?type=click&amp;enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwNTMwLjE5MzU2NDExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDUzMC4xOTM1NjQxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2ODMyODg3JmVtYWlsaWQ9cGFyYWxlZ2FsNEBob29yZmFybGF3LmNvbSZ1c2VyaWQ9cGFyYWxlZ2FsNEBob29yZmFybGF3LmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&amp;&amp;&amp;124&amp;&amp;&amp;http:\/\/www.taxpayeradvocate.irs.gov\/userfiles\/file\/Pub%203319%20rev%202013.pdf\">Publication 3319<\/a>, can be downloaded from IRS.gov or ordered by calling 800-TAX-FORM (800-829-3676).<\/p>\n<p>The IRS is authorized to award a multi-year grant not to exceed three years. For a new clinic or a clinic applying for the first year of a three-year grant, the clinic must submit the application electronically at <a href=\"http:\/\/links.govdelivery.com:80\/track?type=click&amp;enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwNTMwLjE5MzU2NDExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDUzMC4xOTM1NjQxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2ODMyODg3JmVtYWlsaWQ9cGFyYWxlZ2FsNEBob29yZmFybGF3LmNvbSZ1c2VyaWQ9cGFyYWxlZ2FsNEBob29yZmFybGF3LmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&amp;&amp;&amp;125&amp;&amp;&amp;http:\/\/www.grants.gov\">www.grants.gov<\/a>. For an existing clinic requesting funding for the second or third year of a multi-year grant, the clinic must submit the application electronically at <a href=\"http:\/\/links.govdelivery.com:80\/track?type=click&amp;enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwNTMwLjE5MzU2NDExJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDUzMC4xOTM1NjQxMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2ODMyODg3JmVtYWlsaWQ9cGFyYWxlZ2FsNEBob29yZmFybGF3LmNvbSZ1c2VyaWQ9cGFyYWxlZ2FsNEBob29yZmFybGF3LmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&amp;&amp;&amp;126&amp;&amp;&amp;http:\/\/www.grantsolutions.gov\">www.grantsolutions.gov<\/a>. All applicants must use the funding number of TREAS-GRANTS-052014-001 and applications must be submitted electronically by July 12, 2013.<\/p>\n<p>Visit our website at <a href=\"http:\/\/www.Hoorfarlaw.com\">www.Hoorfarlaw.com<\/a><br \/>\nCourtesy of the Internal Revenue Service.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; The Internal Revenue Service today announced the opening of the 2014 Low Income Taxpayer Clinic (LITC) grant application process. The LITC grant program is a federal program administered by the Office of the Taxpayer Advocate at the IRS, led &hellip; <a href=\"https:\/\/hoorfarlaw.com\/blog\/?p=1319\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[229,146,16,271,272,43],"class_list":["post-1319","post","type-post","status-publish","format-standard","hentry","category-general","tag-hoorfar-law","tag-internal-revenue-service","tag-irs","tag-low-income-taxpayer-clinic-grants","tag-office-of-the-taxpayer-advocate","tag-tax-credit"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/1319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1319"}],"version-history":[{"count":4,"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/1319\/revisions"}],"predecessor-version":[{"id":1325,"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/1319\/revisions\/1325"}],"wp:attachment":[{"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hoorfarlaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}