§7526 Low-income Taxpayer Clinics

Summary

The Secretary can give grants, when money is available, to match funds for starting, growing, or keeping low-income taxpayer clinics. Definitions: a "qualified low-income taxpayer clinic" charges only a small fee and either represents low-income people in disputes with the IRS or runs programs teaching people who speak English as a second language about tax rights (at least 90 percent of clients must have incomes at or below 250 percent of the poverty level, and the amount in dispute for a year generally must not exceed the amount in section 7463). A "clinic" can be a law, business, or accounting school clinic or a 501(c) nonprofit. A "qualified representative" is anyone allowed to practice before the IRS or the court. No more than $6,000,000 per year can be used for these grants unless a specific appropriation says otherwise. A clinic can get at most $100,000 in a year, and grants can be for up to 3 years. The Secretary looks at how many people will be served (including ESL speakers), other clinics nearby, program quality and staff, and other funding sources. Clinics must match grant money dollar for dollar; matching can include staff pay and equipment. Treasury staff may tell taxpayers about funded clinics and give contact information.