Low-Income Taxpayer Clinic Grant Application Package and Guidelines; Grant Website

Forms and Documents

Document Name	Status
Form 13424-Q Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart Form	New
Form 13424-P Form 13424-P, Application For Special Appearance Authorization Form	New
Form 13424-N 13424-N, LITC Program Narrative Report Form and Instruction	New
Form 13424-M 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative Form and Instruction	New
Form 1342-L 13424-L, Statement of Grant Expenditures and Narrative Explanations Form and Instruction	New
Form 13424-K 13424-K, Low Income Taxpayer Clinic (LITC) Form and Instruction	New
Form 13424-J 13424-J, Detailed Budget Worksheet and Narrative Explanations Form and Instruction	New
Form 13424-C 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report Form and Instruction	New
Form 13424-B 13424-B, Low Income Taxpayer Clinic (LITC)Case Issues Report Form and Instruction	New
Form 13424-A 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report Form and Instruction	New
Form 13424 13424, Low Income Taxpayer Clinic (LITC) Application Information Form and Instruction	New
Emergency Justification Memo to OMB (1545-1648)_Signed.pdf Supplementary Document	2021-08-27
2021 _SS_1545-1648_MS.docx Supporting Statement A	2021-08-27

IC Document Collections

IC ID	Document Title	Status
247646	Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart Form	New
247645	Form 13424-P, Application For Special Appearance Authorization Form	New
246991	Project Abstract Summary Other-publication	New
246988	13424-N, LITC Program Narrative Report Form and Instruction	New
246987	13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative Form and Instruction	New
246986	13424-L, Statement of Grant Expenditures and Narrative Explanations Form and Instruction	New
246985	13424-K, Low Income Taxpayer Clinic (LITC) Form and Instruction	New
246980	13424-J, Detailed Budget Worksheet and Narrative Explanations Form and Instruction	New
246979	13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report Form and Instruction	New
246978	13424-B, Low Income Taxpayer Clinic (LITC)Case Issues Report Form and Instruction	New
246977	13424-A, Low Income Taxpayer Clinic (LITC) General Information Report Form and Instruction	New
246976	13424, Low Income Taxpayer Clinic (LITC) Application Information Form and Instruction	New
19021	Publication 3319 - Low-Income Taxpayer Clinics Grant Application Package and Guidelines Other-Publication	Modified

ICR Details

OMB Control No: 1545-1648	ICR Reference No: 202104-1545-005
Status: Received in OIRA	Previous ICR Reference No: 201807-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Low-Income Taxpayer Clinic Grant Application Package and Guidelines; Grant Website
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 09/03/2021
Date Submitted to OIRA: 08/27/2021

	Requested	Previously Approved
Expiration Date	6 Months From Approved	12/31/2021
Responses	2,780	310
Time Burden (Hours)	9,338	9,000
Cost Burden (Dollars)	0	0

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Abstract: Publication 3319 is the grant application and program requirements for our external customers, non-profits, legal aid societies, universities, law schools, and will be used by anyone in the US and territories to apply for a low income taxpayer grant. There is a website which collects the information.

Emergency Justfication: The agency is submitting an emergency change to add Pursuant to the Office of Management and Budget (OMB) procedures established at 5 CFR 1320, the Internal Revenue Service (IRS) requests that the following collection of information, Low-Income Taxpayer Clinic Grant Application Package and Guidelines; Grant Website. The IRS has determined that this information must be collected prior to the expiration of time periods established under Part 1320, and that this information is essential to the IRS’s ability to effectively achieves its mission. Treasury requests approval of the submission by August 6, 2021. Given the inability to seek public comment during such a short timeframe, Treasury requests a waiver from the requirement to publish notice in the Federal Register seeking public comment during the period of OMB review. Public comment will be solicited in conjunction with the upcoming renewal of this collection. The agency is requesting an emergency justification for the following reasons: Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart and Form 13424-P, Application For Special Appearance Authorization will be used to facilitate pro bono representation of low income taxpayers at Low Income Taxpayer Clinics (LITCs). These forms require expedited clearance because they directly impact the ability of LITCs to provide representation to low income taxpayers. Providing representation is one of the requirements of federal matching grants provided to LITCs under IRC § 7526. If Form 13424-Q and Form 13424-P are unavailable, LITCs will have fewer resources to fulfill the requirements of their IRS-provided federal matching grants, and the public will be harmed because fewer low income taxpayers will be able to obtain pro bono assistance to resolve tax controversies. Student and recent law graduate volunteer assistance has been ongoing at LITCs for many years, however the information to be collected on Form 13424-Q and Form 13424-P has historically been submitted in a more informal manner. A recent review of Delegation Order 25-18 (Rev. 4) (signed 4/8/2021), which delegates authority to the LITC Program Office to authorize supervised practice of students and recent law graduates, flagged the issue of compliance with the Paperwork Reduction Act (PRA) (44 U.S.C. Chapter 35). As soon as the PRA issue was flagged, Form 13424-Q and Form 13424-P were created. That’s why this wasn’t submitted to OMB for approval and a control number sooner.

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Authorizing Statute(s): PL: Pub.L. 105 - 206 7526 Name of Law: Low Income Taxpayer Clinics
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 13

IC Title	Form No.	Form Name
13424, Low Income Taxpayer Clinic (LITC) Application Information	13424	Low Income Taxpayer Clinic (LITC) Application Information
13424-A, Low Income Taxpayer Clinic (LITC) General Information Report	13424-A	Low Income Taxpayer Clinic (LITC) General Information Report
13424-B, Low Income Taxpayer Clinic (LITC)Case Issues Report	13424-B	Low Income Taxpayer Clinic (LITC)Case Issues Report
13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report	13424-C	Low Income Taxpayer Clinic (LITC) Advocacy Information Report
13424-J, Detailed Budget Worksheet and Narrative Explanations	13424-J	Detailed Budget Worksheet and Narrative Explanations
13424-K, Low Income Taxpayer Clinic (LITC)	13424-K	Low Income Taxpayer Clinic (LITC)
13424-L, Statement of Grant Expenditures and Narrative Explanations	1342-L	Statement of Grant Expenditures and Narrative Explanations
13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative	13424-M	Low Income Taxpayer Clinic (LITC) Application Narrative
13424-N, LITC Program Narrative Report	13424-N	LITC Program Narrative Report
Form 13424-P, Application For Special Appearance Authorization	13424-P	Application For Special Appearance Authorization
Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart	13424-Q	Information Chart for Special Appearance Authorization
Project Abstract Summary
Publication 3319 - Low-Income Taxpayer Clinics Grant Application Package and Guidelines

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	2,780	310	0	300	2,170	0
Annual Time Burden (Hours)	9,338	9,000	0	150	188	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Two new forms have been added to the information collection. Form 13424-P and Form 13424-Q. Student and recent law graduate volunteer assistance has been ongoing at LITCs for many years, however the information to be collected on Form 13424-Q and Form 13424-P has historically been submitted in a more informal manner. A recent review of Delegation Order 25-18 (Rev. 4) (signed 4/8/2021), which delegates authority to the LITC Program Office to authorize supervised practice of students and recent law graduates, flagged the issue of compliance with the Paperwork Reduction Act (PRA) (44 U.S.C. Chapter 35). As soon as the PRA issue was flagged, Form 13424-Q and Form 13424-P were created. Form 13424-P adds 150 responses (50 respondents) and 75 overall burden hours, with a time of 30 minutes to comply. Form 13424-Q adds the same, 150 responses (50 respondents) and 75 overall burden hours, with a time of 30 minutes to comply. In addition, the agency is clarifying burden by form, versus a lump some burden of the Publication. In review of each forms burden and number of responses/respondents (forms received), the agency determined that there was an increase in the number of responses from 310 to 2780, a change of 2,470 responses. Overall burden increased slightly, by 338 hours.

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Annual Cost to Federal Government: $404,500

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/27/2021

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