IR-2021-55, March 15, 2021
WASHINGTON — The Internal Revenue Service today announced it will accept applications for an 18-month Low Income Taxpayer Clinic (LITC) matching grant from all qualified organizations.
The application period will run from March 15, 2021-April 16, 2021. The budget and the period of performance for the supplemental grant will be July 1, 2021-December 31, 2022. Organizations currently receiving a grant for 2021 are not eligible to apply.
Qualified organizations that are awarded grants will ensure the fairness and integrity of the tax system for taxpayers who are low-income or speak English as a second language (ESL taxpayers) 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 these taxpayers.
Applications will be accepted from all areas, but priority consideration will be given to organizations that can provide services in the identified geographic areas, listed below.
Geographic underserved areas in need of LITC services:
Arizona - Gila County
Florida - Brevard, Citrus, Flagler, Hernando, Lake, Orange, Putnam, Seminole and Sumter Counties
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, Washington and Valley Counties
Nevada - Entire state
North Dakota - Entire state
Pennsylvania - Bradford, Clinton, Lycoming, Monroe, Northumberland, Pike, Snyder, Sullivan, Susquehanna, Tioga and Wyoming Counties
Puerto Rico - Entire territory
West Virginia - Entire state
Wyoming - Entire state
The LITC Program is a federal grant program administered by the Office of the Taxpayer Advocate at the IRS, led by National Taxpayer Advocate Erin M. Collins. The LITC Program awards matching grants of up to $100,000 per year to qualifying organizations to develop, expand or continue low income taxpayer clinics.
The LITC Program funds organizations to represent low-income taxpayers who have a tax controversy with the IRS and to educate ESL taxpayers about their rights and responsibilities as U.S. taxpayers. An LITC must provide services for free or for no more than a nominal fee.
Although LITCs receive partial funding from the IRS, LITCs, their employees and their volunteers operate independently from the IRS. Examples of qualifying organizations include but are not limited to:
Clinical programs at accredited law, business or accounting schools whose students represent low-income taxpayers in tax disputes with the IRS.
Organizations exempt from income tax under Internal Revenue Code Section 501(a) whose employees and volunteers represent low income taxpayers in tax disputes with the IRS or refer those taxpayers to qualified representatives.
Applications must be submitted electronically at www.grants.gov by 11:59 p.m. (Eastern Time) on April 16, 2021. The funding number is TREAS-GRANTS-052021-002.
Copies of IRS Publication 3319, 2021 Grant Application Package and GuidelinesPDF, can be downloaded from IRS.gov, ordered online from IRS.gov or ordered by phone by calling 800-TAX-FORM (800-829-3676).
Questions about the LITC Program or grant application process can be addressed to the LITC Program Office at 202-317-4700 (not a toll-free call) or by email at litcprogramoffice@irs.gov. In addition, individuals may also contact Bill Beard at 949-575-6200 (not a toll-free number) or by email at beard.william@irs.gov.
More information about LITCs and the work they do to represent, educate and advocate on behalf of low-income and ESL taxpayers is available in IRS Publication 5066, LITC Program ReportPDF. A short video about the LITC program is available on the IRS website.
Anyone can join the LITC staff for a Zoom webinar where they will provide information about the LITC program and the application process. For details on the date and time of the webinar, please check the LITC page on IRS.gov.