Federal Register / Vol. 87, No. 81 / Wednesday, April 27, 2022 / Notices 25085 

exhausted, all others desiring to attend 

will be able to join the virtual session. 

Requests to submit written materials 

to be reviewed during the meeting must 

be received no later than May 3, 2022. 

Requests for accommodations for a 

disability must be received by May 8, 

2022. 

USMMA will post virtual meeting 

access details no later than May 10, 

2022, via its website and Social Media 

channels. 

ADDRESSES: The meeting will be held in 

the Schuyler Otis Bland Library’s 

Crabtree Conference Room on May 13, 

2022, from 1:00 p.m. to 3:00 p.m. EST. 

General information about the 

committee, is available on the USMMA 

BOV internet website at https://

www.usmma.edu/about/leadership/ 

board-visitors. Meeting access 

information will also be available at 

https://www.usmma.edu/ on the date 

specified in the DATE section above. 

FOR FURTHER INFORMATION CONTACT: The 

BOV’s Designated Federal Officer and 

Point of Contact, George Rhynedance, 

516–726–6048 or rhynedanceg@

usmma.edu. 

SUPPLEMENTARY INFORMATION: 

I. Background 

The USMMA BOV is a Federal 

Advisory Committee originally 

established as a Congressional Board by 

Section 51312 of Title 46, United States 

Code ‘‘to provide independent advice 

and recommendations on matters 

relating to the United States Merchant 

Marine Academy.’’ The Board was 

originally chartered under the Federal 

Advisory Committee Act (FACA) on 

October 24, 2017. 

II. Agenda 

The meeting agenda will cover, but is 

not limited to, the following proposed 

topics: 

1. Board maintenance items 

(elections, minutes, reports, etc.); 

2. Update on Sea Year Pause and 

EMBARC program; 

3. Update on the six priorities from 

the USMMA Strategic Plan (including 

COVID since the last meeting, 

infrastructure and modernization 

progress, Sexual Assault Prevention and 

Response program status); 

4. Update on the Class of 2025; and 

5. Update on the state of the Regiment 

of Midshipmen. 

III. Public Participation 

This meeting is open to the public 

and will be held physically at the 

Academy and through a virtual forum. 

Members of the public who wish to 

attend in-person must RSVP to the 

person listed in the FOR FURTHER

INFORMATION CONTACT section with their 

name and affiliation. Permission to 

attend will be based on space available. 

Requests will be taken as they are 

received until available spaces are full. 

After on-campus seating space in the 

meeting conference room has been 

exhausted, all others desiring to attend 

will be able to join the virtual session. 

The U.S. Department of Transportation 

is committed to providing equal access 

to this meeting for all participants. If 

you need alternative formats or services 

because of a disability, such as sign 

language, interpretation, or other 

ancillary aids, please contact the person 

listed in the FOR FURTHER INFORMATION

CONTACT section. 

Any member of the public is 

permitted to file a written statement 

with the BOV. Written statements 

should be sent to the Designated Federal 

Officer listed in the FOR FURTHER

INFORMATION CONTACT section no later 

than May 3, 2022. 

Only written statements will be 

considered by the BOV; no member of 

the public will be allowed to present 

questions from the floor or speak during 

the meeting unless requested to do so by 

a member of the Board. 

The meeting notice shall be placed in 

the Federal Register no later than 15 

days prior to the scheduled date of the 

meeting, as required by 41 CFR part 

102–3.150. 

(Authority: 46 U.S.C. 51312; 5 U.S.C. 552b; 

5 U.S.C. app. 2; 41 CFR parts 102–3.140 

through 102–3.165). 

By Order of the Acting Maritime 

Administrator. 

T. Mitchell Hudson, Jr., 

Secretary, Maritime Administration. 

[FR Doc. 2022–09002 Filed 4–26–22; 8:45 am] 

BILLING CODE 4910–81–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Low Income Taxpayer Clinic Grant 

Program; Availability of 2023 Grant 

Application Package 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

SUMMARY: This document contains a 

notice that the IRS has made available 

the 2023 Grant Application Package and 

Guidelines (Publication 3319) for 

organizations interested in applying for 

a Low Income Taxpayer Clinic (LITC) 

matching grant for the 2023 grant year, 

which runs from January 1, 2023, 

through December 31, 2023. The 

application period runs from May 2, 

2022, through June 16, 2022. 

DATES: All applications and requests for 

continued funding for the 2023 grant 

year must be filed electronically by 

11:59 p.m. (Eastern Time) on June 16, 

2022. The IRS is authorized to award 

multi-year grants not to exceed three 

years. For an organization not currently 

receiving a grant for 2022, an 

organization that received a single year 

grant in 2022, or an organization whose 

multi-year grant ends in 2022, the 

organization must apply electronically 

at www.grants.gov. For an organization 

currently receiving a grant for 2022 that 

is requesting funding for the second or 

third year of a multi-year grant, the 

organization must submit a NonCompeting Continuation Request for 

continued funding electronically at 

www.grantsolutions.gov. All 

organizations must use the funding 

number of TREAS–GRANTS–052023– 

001, and the Catalog of Federal 

Domestic Assistance program number is 

21.008, see www.sam.gov. The LITC 

Program Office is scheduling a Zoom 

webinar for May 5, 2022 to cover the 

full application process. See 

www.irs.gov/advocate/low-incometaxpayer-clinics for complete details, 

including any changes to the date, time, 

and the posting of materials. 

FOR FURTHER INFORMATION CONTACT: Bill 

Beard at (949) 575–6200 (not a toll-free 

number) or by email at beard.william@

irs.gov. The LITC Program Office is 

located at: IRS, Taxpayer Advocate 

Service, LITC Grant Program 

Administration Office, TA: LITC, 1111 

Constitution Avenue NW, Room 1034, 

Washington, DC 20224. Copies of the 

2023 Grant Application Package and 

Guidelines, IRS Publication 3319 (Rev. 

5–2022), can be downloaded from the 

IRS internet site at www.irs.gov/ 

advocate or ordered by calling the IRS 

Distribution Center toll-free at 1–800– 

829–3676. (Note: The ability to mail out 

publications from the Distribution 

Center may be impacted by COVID–19 

and staffing levels. If so, the publication 

may only be available online.) See, 

https://www.youtube.com/watch?v=

BAHNRTCi7MI for a short video about 

the LITC program. 

SUPPLEMENTARY INFORMATION: 

Background 

Pursuant to Internal Revenue Code 

(IRC) section 7526, the IRS will 

annually award up to $6,000,000 (unless 

otherwise provided by specific 

Congressional appropriation) to 

qualified organizations, subject to the 

limitations set forth in the statute. 

Grants may be awarded for the 


lotter on DSK11XQN23PROD with NOTICES1
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. 


lotter on DSK11XQN23PROD with NOTICES1