26 U.S.C. § 7526: Low-income taxpayer clinics

The Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified low-income taxpayer clinics. does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred); and represents low-income taxpayers in controversies with the Internal Revenue Service; or operates programs to inform individuals for whom English is a second language about their rights and responsibilities under this title. at least 90 percent of the taxpayers represented by the clinic have incomes which do not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget; and the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463. a clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under this title; and an organization described in section 501(c) and exempt from tax under section 501(a) which satisfies the requirements of paragraph (1) through representation of taxpayers or referral of taxpayers to qualified representatives. The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court. Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $6,000,000 per year (exclusive of costs of administering the program) to grants under this section. The aggregate amount of grants which may be made under this section to a clinic for a year shall not exceed $100,000. Upon application of a qualified low-income taxpayer clinic, the Secretary is authorized to award a multi-year grant not to exceed 3 years. the numbers of taxpayers who will be served by the clinic, including the number of taxpayers in the geographical area for whom English is a second language; the existence of other low-income taxpayer clinics serving the same population; the quality of the program offered by the low-income taxpayer clinic, including the qualifications of its administrators and qualified representatives, and its record, if any, in providing service to low-income taxpayers; and alternative funding sources available to the clinic, including amounts received from other grants and contributions, and the endowment and resources of the institution sponsoring the clinic. the salary (including fringe benefits) of individuals performing services for the clinic; and the cost of equipment used in the clinic. advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from one or more specific qualified low-income taxpayer clinics receiving funding under this section, and provide information regarding the location of, and contact information for, such clinics.