The IRS Publication 3319 outlines the guidelines for the Low Income Taxpayer Clinics (LITC) Grant Application for the 2025 grant year. This publication is currently undergoing updates in response to recent modifications to 2 CFR 200 regulations. The revised document, which will provide detailed application instructions and requirements, is expected to be available for download during the week of April 22, 2024, at the specified IRS website. The LITC program aims to assist low-income taxpayers in resolving disputes with the IRS and ensuring they access their rights effectively. The updates are part of an effort to align with federal regulations, enhancing the structure and clarity of the grant application process for prospective applicants.
The document provides detailed guidance for completing the Form 13424-M, Low-Income Taxpayer Clinic (LITC) Application Narrative, which is essential for applicants seeking federal grants for their ESL taxpayer education pilot programs. It outlines a structured approach, divided into three main sections: Background Information, Program Performance Plan, and Civil Rights Review. Key points include a focus on the applicant's experience in serving ESL taxpayers, financial responsibility, program staff qualifications, and the operational framework for providing taxpayer services. Applicants are encouraged to highlight existing partnerships, methodologies for tracking services, and data for evaluating success while addressing the needs of individuals with limited English proficiency. The document emphasizes thorough, honest responses to enhance eligibility and scoring during the grant review process, ensuring that all necessary information is provided for civil rights compliance and effective service delivery to target populations. This guidance is pivotal in aligning grant applications with government expectations and ensuring impactful community outreach.