Federal Register / Vol. 77, No. 84 / Tuesday, May 1, 2012 / Notices 25787 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, 

businesses and other for-profit 

organizations. 

Estimated Number of Respondents: 

140. 

Estimated Time per Respondent: 2 

Hours, 30 minutes. 

Estimated Total Annual Burden 

Hours: 350. 

Title: Notice of Expatriation and 

Waiver of Treaty Benefits. 

OMB Number: 1545–2138. 

Form Number: Form W–8CE. 

Abstract: Information used by 

taxpayers to notify payer of expatriation 

so that proper tax treatments is applied 

by payer. The taxpayer is required to file 

this form to obtain any benefit accorded 

by the status. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. This form is being 

submitted for renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 5 

hours, 41 minutes. 

Estimated Total Annual Burden 

Hours: 2,840. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information, 

unless the collection of information 

displays a valid OMB control number. 

Approved: April 23, 2012. 

Yvette B. Lawrence, 

IRS Reports Clearance Officer. 

[FR Doc. 2012–10475 Filed 4–30–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Low Income Taxpayer Clinic Grant 

Program; Availability of 2013 Grant 

Application Package 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: This document contains a 

notice that the IRS has made available 

the 2013 Grant Application Package 

and Guidelines (Publication 3319) for 

organizations interested in applying for 

a Low Income Taxpayer Clinic (LITC) 

matching grant for the 2013 grant year, 

which runs January 1, 2013, through 

December 31, 2013. The application 

period runs from May 1, 2012, through 

June 15, 2012. 

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 matching grants. 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 for free or for a 

nominal fee to low income taxpayers 

involved in tax controversies with the 

IRS, or inform individuals for whom 

English is a second language of their 

taxpayer rights and responsibilities, or 

both, can apply for a grant. 

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, (2) an organization exempt 

from tax under I.R.C. § 501(a) that 

represents low income taxpayers in tax 

controversies with the IRS or refers 

those taxpayers to qualified 

representatives, and (3) an organization 

exempt from tax under I.R.C. § 501(a) 

that operates programs to inform 

individuals for whom English is a 

second language about their rights and 

responsibilities as taxpayers. 

DATES: Grant applications for the 2013 

grant year must be electronically filed, 

postmarked, sent by private delivery 

service, or hand-delivered to the LITC 

Program Office in Washington, DC by 

June 15, 2012. 

ADDRESSES: Send completed grant 

applications to: 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 2013 Grant 

Application Package and Guidelines, 

IRS Publication 3319 (Rev. 5–2012), can 

be downloaded from the IRS Internet 

site at www.irs.gov/advocate or ordered 

by the IRS Distribution Center by calling 

1–800–829–3676. Applicants can also 

file electronically through the Federal 

Grants Web site at www.grants.gov. For 

applicants applying through the Federal 

Grants Web site, the Funding Number is 

TREAS–GRANTS–052013–001. 

FOR FURTHER INFORMATION CONTACT: The 

LITC Program Office at (202) 622–4711 

(not a toll-free number) or by email at 

LITCProgramOffice@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

Section 7526 of the Internal Revenue 

Code authorizes the IRS, subject to the 

availability of appropriated funds, to 

award organizations matching grants of 

up to $100,000 per year for the 

development, expansion, or 

continuation of qualified low income 

taxpayer clinics. Section 7526 

authorizes the IRS to provide grants to 

qualified organizations that represent 

low income taxpayers in controversies 

with the IRS or inform individuals for 

whom English is a second language of 

their taxpayer rights and 

responsibilities, or both. The IRS may 

award grants to qualifying 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 

cycle. 

Mission Statement 

Low Income Taxpayer Clinics ensure 

the fairness and integrity of the tax 

system by educating low income 

taxpayers about their rights and 

responsibilities, by providing pro bono 

representation to taxpayers in tax 

disputes with the IRS, by conducting 

outreach and education to taxpayers 

who speak English as a second 

language, and by identifying and 

advocating for issues that impact low 

income taxpayers. 

Selection Consideration 

Applications that pass the eligibility 

screening process will undergo a twotier 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 

are the responsibility of each applicant. 

Each application 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. 2012–10453 Filed 4–30–12; 8:45 am] 

BILLING CODE 4830–01–P 

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