26-LITC0109-01

The purpose of the Low-Income Taxpayer Clinic (LITC) grant is to provide financial assistance to,

1. A clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under IRC 7526.

2. An organization described in section 501(c) and exempt from tax under section 501(a) through representation of taxpayers or referral of taxpayers to qualified representatives.

Activities to be performed under the LITC program, the Internal Revenue Service awards grants so that grant recipients are able to provide tax representation before the Internal Revenue Service or other tribunal on federal tax matters,

educational activities on various tax topics and advocacy on tax issues impacting the intended beneficiaries.

End goal and expected outcomes, the LITC program awards grants to,

1. Open new and work previously opened representation cases.

2. Consult with taxpayers on their specific tax issue.

3. Conduct educational activities.

4. Make contributions to the improvement to tax administration by advocating for changes or improvements to IRS administration.

Intended beneficiaries, taxpayers with incomes that do not exceed 250 percent of the federal poverty guidelines and taxpayers for whom English is their second language.

Subrecipient activities, in limited circumstances and with advanced approval by the LITC program office, subrecipients may be utilized by grant recipients to help deliver key broadband elements of the program.

Reason for modification if showing a positive amount is an obligation for the year that is represented by the first two digits of the prime award I.D.,

if showing a negative amount it is a de-obligation or a return of funds for the year represented by the first two digits of the prime award I.D.

The Legal Aid Society Of Northeastern New York

1) OPEN NEW CASES DURING THE CURRENT GRANT PERIOD AND CONTINUE TO WORK CASES OPENED IN PRIOR GRANT PERIODS THROUGH TO COMPLETION FOR ELIGIBLE TAXPAYERS 2) PROVIDE CONSULTATIONS TO TAXPAYERS ABOUT THEIR FEDERAL TAX ISSUE(S) 3) CONDUCT EDUCATIONAL ACTIVITIES TO INDIVIDUALS REGARDING THEIR TAX RIGHTS AND RESPONSIBILITIES 4) IDENTIFYING AND ADVOCATING FOR ISSUES IMPACTING TAXPAYERS WHO ARE LOW INCOME OR FOR WHOM ENGLISH IS A SECOND LANGUAGE.

21.008 - Low Income Taxpayer Clinics

Internal Revenue Service (IRS) [USDT]

New York United States

State-Wide

2026 Low Income Taxpayer Clinic (TREAS-GRANTS-042026-001)

Amendment Since initial award the total obligations have decreased 22% from $231,197 to $180,500.