25086 Federal Register / Vol. 87, No. 81 / Wednesday, April 27, 2022 / Notices 

development, expansion, or 

continuation of low income taxpayer 

clinics. For fiscal year 2022, Congress 

appropriated a total of $13,000,000 in 

federal funds for LITC matching grants. 

See Consolidated Appropriations Act, 

2022, Public Law 117–103, Division E 

(March 15, 2022). 

A qualified organization may receive 

a matching grant of up to $100,000 per 

year. 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 (ESL taxpayers) 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). 

Examples of a qualified organization 

include (1) a clinical program at an 

accredited law, business, or accounting 

school whose students represent lowincome taxpayers in tax controversies 

with the IRS, and (2) an organization 

exempt from tax under IRC 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. 

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, taking into account 

geographic location and family size. 

Federal poverty guidelines are 

published annually in the Federal 

Register. See, for example, 87 FR 3315 

(Jan. 21, 2022). 

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 startup expenditures incurred by new clinics 

during the grant year. IRC section 

7526(c)(5) requires dollar-for-dollar 

matching funds. 

Mission Statement 

Low Income Taxpayer Clinics ensure 

the fairness and integrity of the tax 

system for taxpayers who are lowincome or speak English as a second 

language by: Providing pro bono 

representation on their behalf in tax 

disputes with the IRS; educating them 

about their rights and responsibilities as 

taxpayers; and identifying and 

advocating for issues that impact them. 

Selection Consideration 

Despite the IRS’s efforts to foster 

parity in availability and accessibility in 

the selection of organizations receiving 

LITC matching grants and the continued 

increase in clinic services nationwide, 

there remain communities that are 

underrepresented by clinics. Although 

each application and request for 

continued funding for the 2023 grant 

year will be given due consideration, 

the IRS is particularly interested in 

receiving applications from the 

following underserved geographic areas 

and counties that have limited or no 

service: 

Arizona—Apache, Coconino, and 

Navajo 

Florida—Baker, Bradford, Brevard, 

Citrus, Clay, Columbia, Dixie, Duval, 

Flagler, Hamilton, Hernando, 

Lafayette, Lake, Madison, Nassau, 

Orange, Osceola, Seminole, St. John’s, 

Sumter, Suwanee, Taylor, and Volusia 

Idaho—Ada, Adams, Bannock, Bear 

Lake, Bingham, Boise, Bonneville, 

Butte, Canyon, Caribou, Clark, 

Clearwater, Custer, Franklin, 

Freemont, Gem, Idaho, Jefferson, 

Latah, Lemhi, Lewis, Madison, Nez 

Perce, Oneida, Owyhee, Payette, 

Power, Teton, Valley, and Washington 

Montana—Entire state 

Nevada—Entire state 

North Carolina—Alamance, Anson, 

Beaufort, Bertie, Bladen, Brunswick, 

Camden, Carteret, Caswell, Chatham, 

Chowan, Columbus, Craven, 

Cumberland, Currituck, Dare, Duplin, 

Durham, Edgecombe, Forsyth, 

Franklin, Gates, Granville, Greene, 

Guilford, Halifax, Harnett, Hertford, 

Hoke, Hyde, Johnston, Jones, Lee, 

Lenoir, Martin, Montgomery, Moore, 

Nash, New Hanover, Northampton, 

Onslow, Orange, Pamlico, 

Pasquotank, Pender, Perquimans, 

Person, Pitt, Randolph, Richmond, 

Robeson, Rockingham, Sampson, 

Scotland, Stokes, Tyrrell, Vance, 

Wake, Warren, Washington, Wayne, 

and Wilson 

North Dakota—Entire state 

Pennsylvania—Bradford, Clinton, 

Monroe, Northumberland, Pike, 

Snyder, Sullivan, Susquehanna, 

Tioga, Union, and Wyoming 

Puerto Rico—Entire territory 

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 or 

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. 

Applications that pass the eligibility 

screening process will undergo a 

Technical Evaluation. Details regarding 

the scoring process can be found in 

Publication 3319. An organization 

submitting a request for continued 

funding for the second or third year of 

a multi-year grant will be required to 

submit an abbreviated Non-competing 

Continuation Request and will be 

subject to a streamlined screening 

process. The final funding decisions are 

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. 

The LITC Program Office will notify 

each applicant in writing once funding 

decisions have been made. 

Erin M. Collins, 

National Taxpayer Advocate. 

[FR Doc. 2022–08889 Filed 4–26–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Requesting 

Comments on Form 3115 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 


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Federal Register / Vol. 87, No. 81 / Wednesday, April 27, 2022 / Notices 25087 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 3115, Application for Change in 

Accounting Method. 

DATES: Written comments should be 

received on or before June 27, 2022 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to omb.unit@irs.gov. Include 

Office of Management and Budget 

(OMB) Control Number 1545–2070 in 

the subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Form 3115, Application for 

Change in Accounting Method. 

OMB Number: 1545–2070. 

Form Number: Form 3115. 

Abstract: Internal Revenue Code (IRC) 

section 446(e) provides that a taxpaying 

entity that changes its method of 

accounting for computing taxable 

income must first secure the consent of 

the Secretary. The taxpayer uses Form 

3115 to obtain this consent. 

Current Actions: There are changes to 

the existing collection: (1) Four 

questions were added to Form 3115 to 

reflect changes in IRS guidance 

documents and regulations, and (2) 

citations were added and updated to 

reflect current IRC sections, regulations, 

and guidance documents. 

Type of Review: Reinstatement of a 

previously approved collection. 

Affected Public: Estates, trusts, and 

not-for-profit institutions. 

Estimated Number of Responses: 630. 

Estimated Time per Respondent: 

99.99 hours. 

Estimated Total Annual Burden 

Hours: 62,994. 

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. 

Books or records relating to a collection 

of information must be retained as long 

as their contents may become material 

in the administration of any internal 

revenue law. Generally, tax returns and 

tax return information are confidential, 

as required by 26 U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: April 22, 2022. 

Jon R. Callahan, 

Tax Analyst. 

[FR Doc. 2022–08950 Filed 4–26–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–NEW] 

Agency Information Collection Activity 

Under OMB Review: Application for 

Veterans Affairs Life Insurance 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 

1995, this notice announces that the 

Veterans Benefits Administration, 

Department of Veterans Affairs, will 

submit the collection of information 

abstracted below to the Office of 

Management and Budget (OMB) for 

review and comment. The PRA 

submission describes the nature of the 

information collection and its expected 

cost and burden and it includes the 

actual data collection instrument. 

DATES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. Refer to ‘‘OMB Control 

No. 2900–NEW. 

FOR FURTHER INFORMATION CONTACT: 

Maribel Aponte, Office of Enterprise 

and Integration, Data Governance 

Analytics (008), 1717 H Street NW, 

Washington, DC 20006, (202) 266–4688 

or email maribel.aponte@va.gov. Please 

refer to ‘‘OMB Control No. 2900–NEW’’ 

in any correspondence. 

SUPPLEMENTARY INFORMATION: 

Authority: Public Law 104–13; 44 

U.S.C. 3501–3521. 

Title: Application for Veterans Affairs 

Life Insurance (VALI) VA Form 29– 

10277. 

OMB Control Number: 2900–NEW. 

Type of Review: New Collection 

(Request for a New OMB Control 

Number). 

Abstract: This form is used by 

authorized agents (POA, Guardian, or 

VA Fiduciary) to apply on behalf of 

incompetent Veterans for Veterans 

Affairs Life Insurance (VALI) and to 

designate a beneficiary. The information 

is required by law, 38 U.S.C. Section 

1922. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register 

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published at 87 FR 

8637 on February 15, 2022, page 8637. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 8,333. 

Estimated Average Burden per 

Respondent: 20 minutes. 

Frequency of Response: On occasion. 

Estimated Number of Respondents: 

25,000. 

By direction of the Secretary. 

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration, Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2022–08921 Filed 4–26–22; 8:45 am] 

BILLING CODE 8320–01–P 


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