Low-Income Taxpayer Clinic Grant Application Package

Forms and Documents

Document Name	Status
Form 13424-R 13424-R, Low-Income Taxpayer Clinic Program Report Form and Instruction	New
Form 13424-Q Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart Form	Modified
Form 13424-P Form 13424-P, Application For Special Appearance Authorization Form	Modified
Form 13424-N 13424-N, LITC Program Narrative Report Form and Instruction	Removed
Form 13424-M 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative Form and Instruction	Modified
Form 13424-L 13424-L, Statement of Grant Expenditures Form and Instruction	Modified
Form 13424-K 13424-K, Low Income Taxpayer Clinic (LITC) Form and Instruction	Removed
Form 13424-J 13424-J, Detailed Budget Worksheet and Narrative Explanations Form and Instruction	Modified
Form 13424-C 13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report Form and Instruction	Removed
Form 13424-B 13424-B, Low Income Taxpayer Clinic (LITC)Case Issues Report Form and Instruction	Removed
Form 13424-A 13424-A, Low Income Taxpayer Clinic (LITC) General Information Report Form and Instruction	Removed
Form 13424 13424, Low Income Taxpayer Clinic (LITC) Application Information Form and Instruction	Removed
2025 - SUP STAT (1545-1648)-Final.docx Supporting Statement A	2025-06-09

IC Document Collections

IC ID	Document Title	Status
275478	13424-R, Low-Income Taxpayer Clinic Program Report Form and Instruction	New
247646	Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart Form	Modified
247645	Form 13424-P, Application For Special Appearance Authorization Form	Modified
246991	Project Abstract Summary Other-publication	Removed
246988	13424-N, LITC Program Narrative Report Form and Instruction	Removed
246987	13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative Form and Instruction	Modified
246986	13424-L, Statement of Grant Expenditures Form and Instruction	Modified
246985	13424-K, Low Income Taxpayer Clinic (LITC) Form and Instruction	Removed
246980	13424-J, Detailed Budget Worksheet and Narrative Explanations Form and Instruction	Modified
246979	13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report Form and Instruction	Removed
246978	13424-B, Low Income Taxpayer Clinic (LITC)Case Issues Report Form and Instruction	Removed
246977	13424-A, Low Income Taxpayer Clinic (LITC) General Information Report Form and Instruction	Removed
246976	13424, Low Income Taxpayer Clinic (LITC) Application Information Form and Instruction	Removed
19021	Recordkeeping Requirements (Pub 3319 and Form 13424-F) Other-Publication	Modified

ICR Details

OMB Control No: 1545-1648	ICR Reference No: 202505-1545-013
Status: Received in OIRA	Previous ICR Reference No: 202202-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Low-Income Taxpayer Clinic Grant Application Package
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 06/30/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2025
Responses	1,355	2,780
Time Burden (Hours)	2,690	9,338
Cost Burden (Dollars)	0	0

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Abstract: Internal Revenue Code (IRC) Section 7526, Low-Income Taxpayer Clinics, authorizes the Internal Revenue Service (IRS) to provide matching grant funds for the development, expansion, or continuation of qualified low-income taxpayer clinics. The Taxpayer Advocate Service (TAS), an independent organization within the IRS, oversees the program via the Low-Income Taxpayer Clinic (LITC) Program Office.

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Authorizing Statute(s): US Code: 26 USC 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
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 13405	03/21/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 27391	06/26/2025
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 7

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	13424-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
13424-R, Low-Income Taxpayer Clinic Program Report	13424-R	Low-Income Taxpayer Clinic (LITC) Program 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
Recordkeeping Requirements (Pub 3319 and Form 13424-F)

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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	1,355	2,780	0	-1,475	50	0
Annual Time Burden (Hours)	2,690	9,338	0	-6,793	145	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: Yes

Burden Reduction Due to: Cutting Redundancy

Short Statement: The IRS is making this submission for renewal purposes. The IRS TAS evaluated the forms necessary to carry out the LITC grants program. As part of this burden reduction initiative, TAS reduced and consolidated the information being collected. The TAS eliminated two application forms 13424 and the Project abstract by incorporating these into Form 13424-M, and including only the information necessary to evaluate applications. Additionally, TAS eliminated the reporting Forms A, B, C, K, and N and replaced them with a new form 13424-R. The new Form 13424-R reduces the amount information collected as part of the interim and year-end reports. As result of these revisions, the burden has decreased by -6,793 hours. Additionally, the burden is increasing by 145 hours due to better estimates of the number of respondents.

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Annual Cost to Federal Government: $167,941

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: 06/30/2025

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