Selects applicants to receive grant funding; and

Reviews decisions of the Director when review is provided for by the procedures of the LITC Program Office or pursuant to relevant statutes or regulations.

Sets the priorities of the LITC Program consistent with the NTA’s priorities and the TAS Program Letter;

Identifies and recommends changes needed to ensure:
1. Program policies, processes, and procedures comply with current guidance, regulations, and federal grant laws; and
2. Continued improvement in the delivery of the LITC Program.

Establishes timeframes and a framework for completion of the Program Office’s major responsibilities and deliverables, including processing and evaluation of applications, notification of selection and award, provision of assistance and guidance, oversight and monitoring of performance, and close-out of grants;

Ensures staff have necessary resources and training to carry out their responsibilities;

Identifies potential weaknesses or gaps in clinic coverage and services;

Identifies and develops program supports to better address clinic needs and to maximize the effectiveness and efficiency of delivery of services to taxpayers;

Writes, reviews, or edits LITC information for external audiences and for TAS products, such as the Program Letter, Business Performance Review, and reports to Congress;

Recommends updates, reviews, and approves final versions of, LITC publications;

Delivers presentations about the LITC Program to internal and external stakeholders;

Assists with selection of clinics to receive a site assistance visit;

Attends site assistance visits with Program Office staff when designated by the NTA or as deemed appropriate by the Director;

Directs overall planning activities for the Annual LITC Grantee Conference, with primary responsibility for identification of substantive topics and speakers, and coordination with U.S. Tax Court personnel; and

Represents the Program Office on TAS-wide and cross-business operating division teams and external facing meetings, and participates in TAS leadership meetings and activities.

Assists the Director with discharge of the Director’s responsibilities as listed in (2);

Directs the work of the Program Office’s Advocacy and Operations groups;

Coordinates, monitors, and assesses the overall work of the Program Office;

Ensures timely progress on, and completion of, Program Office activities and deliverables;

Makes recommendations and assists in the development of improvements to processes and procedures;

Provides briefings and status updates to the Director on all major program activities and processes;

Monitors the distribution of work within and between the Advocacy and Operations groups, and the Deputy Director’s and Director’s staff. Identifies areas where additional resources are needed and opportunities to re-distribute work, and builds a business case for staffing, as needed;

Identifies and addresses resource and development needs (e.g., staffing, budget, and training);

Coordinates and develops training for Program Office staff;

Oversees the work of the Program Office’s LITC Communication Team, including;
1. Ensuring that information communicated to both internal and external stakeholders is timely, accurate, current, and relevant;
2. Having primary responsibility for approving LITC Toolkit content prior to publication; and
3. Assessing the needs of the clinics and shaping LITC Toolkit content;

Represents the Program Office on TAS-wide teams and participates in TAS leadership meetings and activities; and

Coordinates the Program Office response to the Annual Assurance Review, NTA Town Hall submissions, and other TAS information requests as designated by the Director.

Takes primary responsibility for meeting secretarial needs for the Deputy Director and for the Program Office;

Coordinates with the Director’s secretary to assist in meeting Program Office needs including but not limited to ensuring that office fax, phone messages, and email are regularly checked and all contacts with the office receive a timely response; and

Performs other duties as assigned.

Takes primary responsibility for meeting secretarial needs for the Director;

Provides support to the Program Office Secretary in meeting the needs of the Program Office including phone, fax, and email;

Facilitates sharing of Program Office updates with all staff;

May assist with inputting data into GrantSolutions;

Assists with keeping staff and the Director apprised of upcoming project or program deadlines or milestones, collects status reports, and ensures that calendars or status documents are kept current; and

Performs other duties as assigned.

Monitors progress and quality of Advocacy Analyst clinic assistance and oversight;

Helps to establish the LITC site visit schedule and tracks scheduling, preparation, and follow-up actions for site visits;

Attends site visits as needed;

Works with Advocacy Analysts to address issues of clinic non-compliance as follows:
1. Attends calls with grantees, as appropriate, to assist with issue resolution;
2. Assesses options for addressing non-compliance including additional conditions, restrictions on funding, suspension, and termination;
3. Approves the restrictions on clinic funding when indicated for failure to timely complete or correct reporting forms. See IRM 13.8.1.7; and
4. May approve restrictions on funding as determined necessary by Program Office staff.

Assesses training needs for the Advocacy group and helps the Technical Advisor to identify topics, and schedule and provide training.

Serve as the Program Office’s main point of contact for LITCs;

Provide assistance and guidance to grantees;

Monitor the work of LITCs by reviewing applications and Interim and Year-End (YE) Reports and conduct orientation and operational review site assistance visits;

Communicate the status of LITC operations to the Advocacy Manager, recommend corrections or improvements to grantees’ programs or operations, and share best practices with management officials and other grantees; and

Assist with close-out of the grant year by ensuring that each clinic has submitted complete and accurate reports.

Monitors progress and quality of validations, including applications, application amendments, and Interim and YE Reports;

Regularly briefs the Deputy Director on the status of activities;

Ensures that compliance checks are conducted according to a set schedule and works with the appropriate contact at the clinic or the clinic’s sponsoring organization. For federal tax issues, this will be the Tax Compliance Officers (TCO) designated by the clinic in its application or application amendment so long as the TCO meets the requirements for disclosure authorizations;

May recommend a restriction on funding when a clinic fails to take timely action to resolve outstanding federal tax and non-tax obligations, appears on the excepted parties list, has a lapsed Sam.gov registration, or is non-compliant with other requirements that are monitored by the Operations group;

Approves actions taken in the Department of Health and Human Services’ (HHS) Payment Management System (PMS);

Acts as Deputy Authorizing Official (DAO) in GrantSolutions for the issuance of an NOA; and

Has primary responsibility for overseeing the Conference Planning Team for the Annual LITC Grantee Conference.

Take actions within the PMS accounts;

Establish and maintain Interagency Agreements (IAAs) for grant databases and other services;

Update clinic contact information both internally and externally;

Maintain the Program Office’s SharePoint site;

Issue New Clinic Welcome Packages and assist with training new clinicians in systems for which the Operations Analyst acts as lead;

Monitor each LITC’s continued eligibility to receive funds;

Provide GrantSolutions assistance and support to Program Office staff and grantees;

Plan or support the Annual LITC Grantee Conference;

Assist with the Ranking Panel;

Help support and maintain the LITC Communication Plan and LITC Toolkit; and

Provide assistance and guidance to grantees as outlined in IRM 13.8.1.5.

Identifies training needs, develops, and helps lead training for Advocacy Analysts;

Leads the development and update of publications on behalf of the Program Office, acting as liaison to the various offices within TAS who assist with the drafting, proofing, and printing process;

Tracks, assists with the resolution of, and reports to the Director on outstanding issues involving clinic reports, performance, and close-outs;

Acts as an advisor to the Program Office staff on the resolution of issues involving clinic operations;

Recommends changes in Program Office policies or procedures to improve recruitment of clinics to underserved areas, increase retention of clinics, and enhance clinic operations;

Assists with orientation or operational review site assistance visits as needed;

Helps the Program Office identify, monitor, and address, where appropriate, emerging issues that may impact the clinics or taxpayers served by the clinics, issues raised surrounding grants management, and other issues that may be relevant to assistance and guidance provided by the Program Office to LITCs; and

Serves on or coordinates a variety of teams the purpose of which is to enhance assistance, guidance, or oversight of the clinics or further the clinics achievement of the LITC mission. The teams may include diverse members such as clinicians, Program Office staff, other TAS employees, and employees of IRS business units.

Perform review and analysis of applicant and grantee budgets;

Conduct analysis of grantee financial expenditures to ensure they conform to the approved budget, 2 CFR 200, and other applicable federal statutes;

Work with other Program Office staff in meeting various federal grant reporting requirements including DATA Act reporting;

Assist LITC Operations with procurement activities, including management of IAAs;

Provide guidance and assist in development of training relating to clinic financial management and Program Office processes and procedures;

Participate in studies or projects relating to the financial monitoring of LITC grantees in conjunction with the Technical Advisor, Advocacy Analysts, and management;

Monitor, maintain, test, and troubleshoot issues for the grant databases and web browsers used by the Program Office;

Act as primary co-lead for both Grants.gov and GrantSolutions;

Train LITCs and staff in the use of GrantSolutions and provide ongoing support and assistance;

Serve as the Program Office’s liaison for internal and external communications with the Communications, Stakeholder Liaison and Online Services (CSO) Office amongst others;

Draft and publish the various materials required for the Notice of Federal Funding Opportunity and assist with publication of the list of newly selected grantees;

Prepare and facilitate the intake of grant applications through the two on-line platforms, Grants.gov and GrantSolutions.gov;

Supply timely status updates on programs and systems and status of actions taken within the grants management system by staff and grantees;

Ensure accurate, timely, and complete data compilation for DATA Act reporting;

Maintain the special appearance authorization program for students and law graduates pursuant to Circular 230, Regulations Governing Practice before the Internal Revenue Service and IRM 1.2.2.14.18;

Identify systemic issues impacting clinicians or the Program Office within the analysts’ assigned programs;

Recommend needed updates or improvements for the IRM within assigned program areas;

Lead the LITC Communication Team and Editorial Board;

Monitor various sources including IRS Source, TAS news, and the ABA listserv for news of interest for the LITC Toolkit; and

Other duties as assigned.

The GrantSolutions primary co-lead must submit a request for changes in writing to the appropriate grants management system so that a quote for work can be issued and a timeline can be established.

If the requested change results in additional charges, the Program Office will then seek approval for additional expenditures.

Significant lead time is needed to update forms.

Review and make recommendations for changes to sections that involve or intersect with the staff member’s roles and responsibilities. For instance, the PMS leads should review the section(s) discussing PMS to determine whether the content is current and accurate or needs changes.

Consider where additional guidance or clarification may be needed based on any clinic issues or concerns identified during the current grant year.

Note new laws, regulations, or policies that need to be taken into consideration in revising the publication.

As noted previously, any needed changes to forms or instructions should be addressed at the beginning of the drafting process. A request for changes should be input early so the approved forms are available when the publication goes to the contractor for assembly.

The author’s first draft will address or incorporate the revisions suggested by Program Office staff.

The LITC Program Deputy Director will conduct the first level review of the Program Office.

A second level review will be conducted by the LITC Program Director.

CC:NTA will conduct the next level review.

The NTA will review after edits are incorporated from the previous review.

Review by General Legal Services and the IRS Civil Rights Unit (CRU) of the Office of Equity, Diversity and Inclusion (EDI) may take place subsequent to or concurrent with the NTA Review.

The supporting data and citations should be provided with the draft for reference.

The author should highlight the items that require review and associate the items with the documents provided.

The author will address any queries for additional support or changes to presentation of data made by Research and Analysis Office staff.

The Technical Advisor will help secure additional supporting documentation for the author, if needed.

Federal Register
1. Draft using the most recent version of the Document Drafting Handbook issued by the Office of the Federal Register of the National Archives and Records Administration.
2. Provide four copies of the Federal Register announcement each bearing the original signature of the NTA in blue ink to the Publication and Regulations Specialist with the Office of Chief Counsel.

www.irs.gov
1. Press Releases are drafted and submitted via the Communications Assistance Request (CAR) process. See IRM 13.6.1, Taxpayer Advocate Service Communications, and IRM 13.6.1.1-1, TAS Communications Assistance Request.

Assistance Listings
1. Complete a template in the Assistance Listings workspace located in https://beta.sam.gov/ (formerly Catalog of Federal Domestic Assistance) approximately two weeks in advance of the opening of the application period.
2. A reviewer from Treasury will approve the submission.

www.grants.gov

LITC Toolkit

LITC Program Director or Deputy Director

CC:NTA

CSO Office

The best resource is the Grants.gov help-line at 1-800-518-4726. Also visit https://www.grants.gov/web/grants/support.html and https://www.grants.gov/help/html/help/index.htm?callingApp=custom#t=GetStarted%2FGetStarted.htm.

If someone does not feel comfortable with going directly to Grants.gov, contact the staff member(s) referenced in (5).

Advise the applicant to look for an announcement and registration link for the webinar (or call) that the Program Office will host for potential applicants if it has not already passed. It will appear on www.irs.gov for new applicants and the LITC Toolkit for current grantees.

Applying for government grants often requires several steps and may involve more than one agency or department of an agency. Potential applicants should complete pre-application activities as early as possible, and when possible, before the opening of the application period.

Pre-Application activities the applicant may wish to complete in advance include requesting or applying for:
1. An Employer Identification Number (EIN) through irs.gov.
2. A Data Universal Numbering System (DUNS) number or Unique Entity Identifier (UEI), which is a unique identifier that helps the federal government better track funding received by related entities. At present, the number is requested from Dun and Bradstreet at https://fedgov.dnb.com/webform/newReq.do. UEI will replace DUNS and will be issued by SAM.gov in 2022.
3. A letter from the IRS verifying status as an IRC 501(c) organization exempt from tax under IRC 501(a) if the applicant is applying as a not for-profit.

Finally, advise applicants that all applications should be submitted electronically, and that the applicant should contact the Program Office immediately if they experience issues accessing or using the electronic system.

Full Grant Applications must be submitted electronically via www.grants.gov by the closing date of the application period.

The Grants.gov website includes a narrated tutorial and Frequently Asked Questions to help applicants use the system.

NCC Requests must be submitted electronically via www.grantsolutions.gov by the closing date of the application period. Applicants should not submit NCC Requests via www.grants.gov .

Prior to the opening of the grant period the GrantSolutions leads for the Program Office will load and test the NCC Request.

As noted previously, applicants should not contact GrantSolutions directly for assistance. The Program Office provides instruction to applicants to telephone and email the assigned LITC Analyst on the use of the GrantSolutions.gov website. There is also information on the LITC Toolkit for current grantees.

Experience

Financial Responsibility

Program Plan

Program Coverage

Is debarred, suspended, or otherwise excluded from receiving federal funding.

Has an expired SAM.gov registration.

Has a delinquent federal nontax debt.

Is not in compliance with federal tax obligations.

Is not in compliance with civil rights requirements.

The exclusion list includes entities excluded from receiving federal contracts, certain subcontracts, and certain types of federal financial and non-financial assistance and benefits. It includes individuals debarred, suspended, proposed for debarment, or other declared ineligible from participating in federal procurement programs.

If an applicant is identified as excluded, the designated staff member elevates the matter to the Operations Manager, who will conduct further research to determine the reason for the exclusion. Research may include contacting the reporting agency or the applicant. The Operations Manager will immediately notify the Deputy Director and Technical Advisor of the non-compliance and provide regular updates on any findings. The Technical Advisor will keep the Director advised of the matter so that the Director can determine whether the applicant should be eliminated from the consideration or be moved forward to the Program Office evaluation, review, and selection phases. See IRM 13.8.1.3 and IRM 13.8.1.4.

If the matter involves a current year grantee (who is applying for a grant for the subsequent year), the Operations Manager will also inform the Advocacy Manager of the non-compliance and any findings. If the grantee is determined to be an excluded party, the Operations Manager, in conjunction with the Technical Advisor and Advocacy Manager, will make a recommendation to the Director regarding the grantee’s current award. See IRM 13.8.1.7 (3).

The designated Program Office staff member checks GrantSolutions to ensure each applicant has an active SAM.gov registration and that the registration will not expire before the date funds are expected to be awarded and obligated.

When an applicant does not have an active registration or if the registration will expire before, or shortly after, a grant is expected to be awarded, the designated staff member elevates the matter to the Operations Manager.

The designated staff member, Operations Manager, or LITC Analyst will contact the applicant to advise that the applicant must register with SAM.gov or renew its registration to be eligible to receive grant funds. A due date should be provided for the applicant to confirm the needed action was taken and the responsible Program Office staff member will monitor the matter until it is confirmed the required actions were taken. The Operations Manager will inform the Deputy Director and Technical Advisor of findings from the SAM.gov registration pre-award reviews and provide regular status updates on any issues identified. The Technical Advisor will keep the Director advised of any issues so that the Director can determine whether the applicant should be eliminated from consideration or be moved forward to the Program Office evaluation, review, and selection phases. See IRM 13.8.1.3 and IRM 13.8.1.4.

At the beginning of every quarter, the designated Program Office staff member generates a report from GrantSolutions and sends a reminder through GrantSolutions to grantees who the report shows have registrations that will expire during that quarter, to update their registration.

The designated staff member follows up to ensure that all SAM.gov registrations that were going to expire are updated.

The designated staff member will elevate any non-compliance in this area to the Operations Manager, who will notify the Deputy Director and Technical Advisor, who will work with the Operations Manager to determine the appropriate course of action.

The designated Program Office staff member checks GrantSolutions to confirm applicants do not have a delinquent federal nontax debt. If a delinquent debt is identified, the designated staff member conducts additional research, such as to contact the entity that reported the debt to verify that the debt is still owed and find out why it is delinquent.

The designated staff member informs the Operations Manager of the outcomes of the compliance reviews, including any delinquent debts and research findings. The Operations Manager will contact applicants found to have a federal nontax debt to discuss the matter and what steps are being taken to resolve it. In some cases, the debt may have already been resolved and it is a matter of updating records; in this situation, the Operations Manager will ask for verification from the reporting entity that the debt has been satisfied. The Operations Manager will continue to monitor the matter as necessary.

The Operations Manager will inform the Deputy Director and Technical Advisor of findings from the compliance review and provide regular status updates on any issues identified. The Technical Advisor will keep the Director advised of any issues so that the Director can determine whether the applicant should be eliminated from considerations or be moved forward to the Program Office evaluation, review, and selection phases. See IRM 13.8.1.3 and IRM 13.8.1.4.

If the non-compliance involves a current year grantee (who is applying for a grant for the subsequent year), the Operations Manager will also inform the Advocacy Manager of the non-compliance and any actions the grantee has taken to address the matter. If the federal nontax debt is not appropriately addressed or resolved by the grantee and the reporting agency, the Operations Manager, in conjunction with the Technical Advisor and Advocacy Manager, will make a recommendation to the Director regarding the grantee’s current award. See IRM 13.8.1.7 (3).

Civil Rights Division staff in the IRS’s EDI Office review every LITC grant application for its civil rights reporting requirements, as defined in various Public Laws and an Executive Order.

After the Program Office reviews and processes all application packages and ensures they are complete, the designated Program Office staff member provides access to the secured LITC shared drive folder where the applications are placed.

Access is granted to the Civil Rights Division staff member assigned to the review. Upon completion of its review, the Civil Rights Division forwards to the Program Office a preliminary civil rights determination based on the information in the application.

Where non-compliance or potential non-compliance is identified, the Operations Manager or designee may follow-up with the applicant for additional information or clarification. If appropriate, any additional information received from the applicant may be provided to the Civil Rights Division for reconsideration of its determination.

The Operations Manager will inform the Deputy Director and Technical Advisor of any civil rights issues identified from the compliance reviews and provide weekly status updates. The Technical Advisor will keep Director advised of any issues so that the Director can determine whether the applicant should be eliminated from consideration or be moved forward to the review and selection phases. See IRM 13.8.1.3 and IRM 13.8.1.4.

If the non-compliance involves a current grantee, the Operations Manager will also inform the Advocacy Manager of the non-compliance and any actions being taken to address the matter. If the compliance issue remains unresolved or the applicant has not demonstrated to the satisfaction of the Program Office that is addressing the matter, the Operations Manager, in conjunction with the Technical Advisor and Advocacy Manager, will make a recommendation to the Director regarding the grantee’s current award. See IRM 13.8.1.7 (3). No LITC grant funds are awarded until the Civil Rights Division has made a preliminary determination of probable or conditional compliance for the applicant.

When an LITC grant applicant is identified as being non-compliant through the reviews and research outlined in this section, the Director will determine whether the applicant is eligible for consideration and whether the applicant can be advanced to the Program Office evaluation, review and selection phases, based on the information and updates provided by the Technical Advisor. In instances when the Director determines that the non-compliance makes the applicant ineligible and should not advance further in the application process, the Director will notify the NTA, particularly if the applicant has an LITC grant in the current year.

If an applicant is advanced to the Program Office evaluation, review, and selection phases, any issues identified in the compliance checks described in this section, along with any research findings and actions being taken by the applicant or Program Office to address the issues, should be clearly noted in the Program Office evaluation document that the Program Office submits to the NTA.

The NTA will consider this information in her decision as to whether to fund the clinics, if any follow-up actions need to be taken to address the issues, and if any conditions need to be added to the grant.

Grant funds are prohibited from being awarded until the necessary research is completed, the NTA approves funding, and the non-compliance is satisfactorily and appropriately addressed.

For non-compliance issues involving current grantees, such as an outstanding federal tax or non-tax debt or an expired SAM.gov registration, if the grantee remains non-compliant after sufficient opportunity for the grantee to resolve the issues, see IRM 13.8.1.7. More immediate action may need to be taken to restrict a current grantee’s access to grant funds if, during the application review process, the grantee is found to be on the SAM.gov exclusion list.

The Advocacy Manager will keep the assigned Advocacy Analyst informed as to concerns or issues involving current grantees, even if the Operations Manager has primary responsibility for resolving the issue so to ensure that the Advocacy Analyst has a complete picture as to the status of the clinic.

Determination as to quality of the proposed program;

Applicant’s performance history in the LITC Program, if applicable. Performance history includes, but is not limited to:
1. Timeliness, accuracy, and completeness of Interim and YE Reports;
2. Status of meeting conditions imposed upon the grantee in the prior grant year;
3. Status of implementation of suggestions made by the Program Office for program enhancement;
4. How the grantee addressed significant concerns or impediments identified by either the Program Office or by the grantee in its reports and whether steps taken were effective in mitigating the impediments or addressing the concerns;
5. Whether the grantee’s past activities match its program plan;
6. Grantee’s involvement with other LITCs, community groups, TAS, and the Program Office;
7. Whether the grantee has a history of not spending all the funds awarded; and
8. History of any failure(s) to de-obligate funds in a timely fashion.

Soundness of the proposed budget.

Any significant concerns identified during the technical evaluation.

Compare the proposed Project Abstract and Form 13424-J with the originally submitted Form 13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative, and Form 13424-J.

Identify and evaluate the impact of the proposed changes on the quality of the program.

Review the performance history for the clinic:
1. Advocacy Analysts will supply information to Reviewing Officials regarding their assigned clinics, including the clinic’s past performance and an assessment of the clinic’s performance in comparison with similarly situated clinics to assist with the performance history review.

Information about budget considerations and funding restrictions is included in the Pub 3319. Also included in the publication is a chart of common allowable and unallowable costs.

In particular, 2 CFR Part 200.306 and 2 CFR Part 1000.306 provide the conditions for the acceptance of a grantee’s cost sharing or matching contributions, including cash and third-party in-kind.

Grant funds received from the Legal Services Corporation are not considered federal funds and therefore can be used as a source of matching funds if not used as a source of matching for other federal grants.

An applicant’s geographic coverage area.

Number of low-income and ESL taxpayers to be assisted.

Languages in which assistance will be provided to taxpayers.

Existence of other clinics serving the same population.

Consolidate notes from the meeting

Input all tracked items into the Clinic Information List on SharePoint, including any conditions imposed upon the award by the NTA or designee and suggestions they or the Reviewing Officials made to enhance the clinic’s administrative or programmatic activities; and

Assign follow-up contacts that are needed prior to finalization of award decisions for an applicant. These follow-ups may be assigned to a Reviewing Official or an Advocacy Analyst.

Meet with the Advocacy Analysts to go over the application review sheet so that they are aware of any new or different information captured, and its significance for the completion of the Advocacy Analysts’ responsibilities.

Review the NTA’s review sheet and familiarize him or herself with the condition(s) and suggestions and seek any clarification regarding the condition(s) or suggestions prior to speaking with the applicant;

Contact the applicant, discuss any conditions and suggestions, and determine if the applicant is willing and able to accept the conditions and adopt the suggestions;

Gather additional information needed to assist the NTA in making a final decision; and

Speak with the Advocacy Manager and Director, if the applicant has concerns, suggests a modification to the condition, or is unwilling to accept the condition(s).

Revise the NOA language and request review by program management and the Technical Advisor.

If issuance will occur under a Continuing Resolution, the final draft should be submitted to CC:NTA for review to ensure that the language is consistent with and does not violate the provisions of the Continuing Resolution.

Ensure that all conditions and decisions are finalized at least two weeks in advance of the planned issuance of the NOAs.

Finalize entering information into GrantSolutions, including the NTA comments, in order to move from the application management process into the grant management process.

Determine that there are no impediments to issuance of NOAs by consultation with the Operations Manager and Advocacy Manager.

FMO(s), who creates financial accounts in GrantSolutions and adds the total dollar amount of funds authorized for release to the clinic and certifies that the funds are available in the system.

DAO, who approves the draft NOAs.

GMO, who issues the NOAs.

The financial accounts are not used for disbursements, but serve to:
1. Ensure funds authorized for release through the NOA(s) do not exceed the total authorized funding.
2. Generate an award number for use within PMS.

When possible, a test NOA should be issued to check for completeness and accuracy of information provided prior to release to the clinics.

Application Recommendation

Funding Memo

Budget Worksheet

The GrantSolutions primary co-lead completes the first review ensuring there are no issues with the NOA and that the amounts are correct. Once any errors have been corrected, the primary co-lead approves and moves the NOA to the next level approver.

The DAO completes the second review ensuring there are no issues with the NOA and that the amounts are correct. If an NOA has errors, it is returned for correction. Once all information is verified as correct, the DAO approves and moves the NOA to the next level for certification.

The FMO certifies in GrantSolutions that the funds are available.

Help identify and develop website content.

Secure submission of planned content from authors and edit content.

Timely post and update content on the website.

Ensure content posted to the Toolkit is 508 compliant.

Monitor usage reports sent by the website vendor.

Identify trends and make suggestions about content changes, placement on the website, etc. based upon the data available.

The CSO Office maintains a list of individuals authorized to access the Toolkit and their email addresses and inputs the information into the Toolkit website.

When authorized individuals are identified, the LITC Communication Team co-leads will provide their names and email addresses to the CSO Office for inclusion on the list.

Individuals on the list may utilize the Forgotten Password link that is on the login page of the LITC Toolkit. If an individual is not on the list and forgot the password, or had not been given the password, the individual must contact the Program Office, or their clinic’s assigned Advocacy Analyst or CD, as applicable, for the password.

The co-leads will review the list bi-annually to remove and add missing authorized users.

The Toolkit password will be reset each year after the deadline for submitting the YE Report, to allow clinics leaving the LITC Program access to information relevant to completing and submitting the reports.

Practitioner Content - Best practices, subject matter specific material, and taxpayer education material.

Grants Management - Grants management guidance, Pub 3319 information and updates, forms and instructions for grant applications and reporting, and other information to assist clinics in meeting and understanding their grant responsibilities.

Publicity Materials - Information clinics can use to promote their clinics and services.

Clinic Training:
1. Annual LITC Grantee Conference handouts and materials;
2. Training materials from past Program Office trainings; and
3. Information about training being offered by the IRS and external organizations that is relevant to the clinics.

Resources - Links and other information to help connect clinics to other content and organizations.

Co-leads will send a reminder to authors who have been identified to write Toolkit articles. The reminder will be sent at least a week in advance of the article’s planned publication date and include the due date and a brief description of the article.

Authors will submit materials to the leads no later than four days prior to the planned publication date. Authors should respond promptly to questions regarding their submissions to ensure that the article can be published as scheduled.

Co-leads will have content ready for managerial review no later than two days prior to the planned publication date.

At times, the leads will have to send E-News quickly to get crucial, time-sensitive information to clinics. In these circumstances, the Director, Deputy Director, Operations Manager, or Technical Advisor can act as reviewer and approver.

Instructions for registering for:
1. Department of Payment Management
2. PMS
3. E-Services

Pub 3319, Low Income Taxpayer Clinics (LITC) Grant Application Package and Guidelines

Road Map to a Controversy (DVD and Posters)

Posters
1. Pub 4053 (EN-SP), Your Civil Rights Are Protected Poster for IRS Assisted Program (VITA/TCE/LITC) English & Spanish Version).
2. Pub 5074, Tax Return Preparer Fraud Poster

Coordinate the scheduling with all key presenters to ensure their availability.

Send invites to all LITC staff so they may participate, if desired.

Include the Program Office leads for PMS and e-Services, Director, Deputy Director, Advocacy Manager, and other staff as determined in the planning meeting.

Provide a brief introduction to the Program Office and staff.

Allow the clinics to provide a brief introduction of their individual clinics.

New Grantee Training provides additional information to new clinics. Topics will include:
1. Strategies for operating a successful clinic.
2. LITC Reporting and working within GrantSolutions.
3. Other topics identified by staff.

If a clinic indicates that they have a new CD, staff should provide the clinic with the option to send the new CD to attend the New Grantee Training.

Presenters may be a combination of staff and volunteers from the LITC community.

The LITC Conference Planning Team will help plan and coordinate the New Grantee Training, including finalizing the agenda and speakers.

The Annual LITC Grantee Conference will take place after selection and notification of grantees and is generally held the first full week of December.

The general structure of the conference is similar from year to year.

New Grantee Training will usually be held on Monday morning. The general session will usually begin on Tuesday and end on Thursday. The length of the conference may be adjusted if necessary.

The LITC Operations group will have primary responsibility for organizing the conference.

The Operations Manager will designate one or more Operations Analysts to serve as a co-lead for the conference; the co-leads have primary responsibility for conference planning, coordination, and delivery.

The Advocacy Manager will assign an Advocacy Analyst to participate on the Conference Planning Team with the designated co-leads.

The Director and Deputy Director may assign additional team members with the goal of including a cross-section of Program Office staff. Additional members, including from other TAS offices, may be invited to participate as deemed necessary.

Program Office staff will assist with various tasks leading up to, and through, the conference. Tasks may include putting together conference folders, staffing the conference’s registration table, or running the PowerPoint presentations during training sessions.

Program Office staff are expected to attend the conference in its entirety.

Conference calls and meetings will be scheduled at regular intervals throughout the planning process.

The timing and intervals of the calls will be determined by the Conference Planning Team in conjunction with the Operations Manager.

Following each meeting, the Conference Planning Team will send out a list with action items and expected completion dates.

Planning will start with a debrief of the prior year’s conference. The debrief will include the Director, Deputy Director, Operations Manager, Advocacy Manager, and the Conference Planning Team. A separate debrief may be held with all LITC and any other TAS staff assigned to assist with the conference.

A member of the Conference Planning Team for the prior year’s conference will compile and share comments and suggestions from the conference’s attendees and be ready to discuss these during the meeting.

After the debrief discussion, the Conference Planning Team will develop and submit to LITC leadership a conference planning timeline with defined roles and responsibilities, and milestones, for the upcoming conference.

The Director will confirm with the NTA the best possible dates for the conference.

The Conference Planning Team will identify potential venues for the conference and complete and send the Request for Information (RFI) to each location. The RFI is a request for hotels to submit proposals to provide conference space.

The Conference Planning Team will share the draft RFI with management to ensure that the content is satisfactory and addresses conference needs.

Once RFIs are returned, the Conference Planning Team will compile, summarize, and rank proposals. Proposals are evaluated against a set of criteria determined by the Program Office to be of most value based on federal and IRS requirements and the needs of the Program Office and travelers.

If a highly ranked site is unfamiliar to the planning team or management, a visit to the location can be scheduled.

After the ranking and any visits are completed, the Conference Planning Team will prepare and provide a summary and comparison of the top choices to the Director, who will consult with the NTA regarding venue selection.

The Conference Planning Team is also responsible for completing and sending out the Letter of Intent (LOI) to the chosen venue. The LOI is used to secure the agreement between the Program Office/TAS and the venue selected, outlining the requirements of the proposed event.

The Conference Planning Team will share the draft LOI with management to ensure that the content is satisfactory, addresses conference needs, and aligns with the terms the hotel offered per the RFI.

The Conference Planning Team will contact the site selected to inform it that the LOI will be sent.

Audio-visual needs for the conference will be identified by the Conference Planning Team. Generally, conference needs will include sound systems, microphones and stands, speakers, projection screens, confidence monitors, and technical support.

The selected hotel may bid on audio-visual services, but additional bids are necessary to ensure that the government secures the best possible value for the rate offered for comparable service.

The Conference Planning Team will take the necessary actions to procure the audio-visual services.

The Conference Planning Team will work to obtain the necessary approvals and funding for the conference.

The Conference Planning Team will prepare the conference Budget Request.

If the conference proposals received do not offer complimentary meeting space, or the location is to be held in a location other than Washington, D.C., the Conference Planning Team will complete a cost comparison.

If complimentary space is offered and the location of the conference is in D.C., the only cost comparison prepared is for travelers.

The Conference Planning Team will forward the cost comparison and an analysis to the Deputy Director for review.

The Deputy Director will approve the cost comparison or return it for further revision.

The Servicewide Training Event Tracking System (STETS) submission will be drafted by the Conference Planning Team and will accompany the Budget Request. The progress of the Budget Request will be tracked by the designated Conference Planning Team member.

Once approval is secured, an email will be sent notifying members of the Conference Planning Team. The team will obtain the funding codes for staff and other IRS employees traveling to the conference to use in their travel authorizations.

The Conference Planning Team will provide travel information to TAS/IRS employees attending the conference. Responsibilities include:
1. Confirming with the Deputy Director the travel days for conference attendees and presenters.
2. Sending a confirmation email with travel dates, funding codes, and other instructions to travelers.
3. Sending a reminder email to travelers to confirm expenses and provide receipts so that the Conference Planning Team can keep the cost projection up to date.

The conference agenda usually includes 12 sessions that take place over three days. Ordinarily, there are three plenary sessions that recur each year:
1. State of the LITC Accomplishments and Updates, led by Program Office leadership.
2. Address by the NTA.
3. Panel of U.S. Tax Court Judges facilitated by an LITC clinician.

By mid-July, the Program Office will invite six to eight clinicians to participate in a committee to help plan the conference agenda. At least one member of the Conference Planning Team and the Director will participate in this call.
1. The Program Office will invite a diverse mix of clinics to participate in the planning meeting and will rotate members of the agenda planning committee regularly. More than one meeting can be held, if needed.
2. Program Office staff will provide the committee a list of topics suggested by last year’s conference attendees, and suggestions submitted by clinics, TAS, and Program Office staff as a starting point for formulating the new agenda. The group will try to formulate a basic description of each session to help guide the participants in formulating the presentation. This will also assist staff in submitting sessions for Continuing Education (CE) credit.
3. The Program Office will circulate notes from the planning meeting to participants to ensure that suggestions were accurately recorded and to capture any additional suggestions or comments before the agenda moves on. The recommendations for agenda and speakers will be sent on to the Conference Planning Team after a brief opportunity for review and comment.

The agenda planning committee will supply the Conference Planning Team a suggested agenda, the committee will make any additional recommendations and will present the NTA with a draft agenda in August.

The Director will seek NTA recommendations as to any additions or changes. Once topics are finalized, the Director will circulate the draft agenda to CC:NTA to request assistance in procuring Office of Chief Counsel speakers and to the TAS Attorney Advisors group to request assistance with sessions as appropriate.

Agenda topics are determined by considering:
1. Recent developments in the law.
2. Most Serious Problems or Most Litigated Issues Identified in the NTA’s Annual Report to Congress.
3. Suggestions from the prior year’s conference.
4. Polling clinicians, LTAs, and other TAS and Program Office staff as to possible topics.
5. Availability of speakers on the suggested topic.

Composition of panels on substantive law will be structured to bring in different viewpoints and perspectives, including someone that can speak to the black letter law, interpretation of the law by the agency, process and procedure and insight into how the IRS works form a practitioner’s perspective. Ideally, a panel will include a TAS Attorney Advisor or an IRS Counsel attorney, an IRS employee, and an LITC clinician.
1. Panelists will be selected in August and September, and panel leads will be identified shortly thereafter.
2. The invitation to panelists will be adapted from the template used in previous years.
3. An invitation to the panel lead can be issued with a follow-up email to the panelist invite, and usually is offered to a clinician who has participated in a panel previously. The Conference Planning Team will discuss with the Director who should be extended the invitation to act as lead.
4. Within two weeks of confirming the panelists, a member of the Conference Planning Team will send them the following documents: Guide to a Presentation at the LITC Conference, Tips on Making a Power Point, Presenter Tips, and Making Documents Accessible and 508 Compliant.

For each conference session, the agenda will need to identify the meeting and speaker names and titles. The Conference Planning Team will verify titles with speakers if there is any question as to their accuracy.

A Program Office staff member will be designated to take the necessary actions to update the Program Office’s registration as an accredited CE provider each year.

The status allows the Program Office to award CE credits to Enrolled Agents (EAs) who attend eligible conference sessions.
1. Attorneys and Certified Public Accountants may also be eligible for professional CE credits through their respective state organization.
2. Each session will need a description that has enough specificity to allow the Continuing Education Management Office to ascertain what portion of the programing will qualify for credit for EAs. See Circular 230.
3. At the conference, rooms for each designated CE session should have a sign-in and sign-out sheet for EAs, attorneys, and CPAs who may need proof of attendance for CE purposes.
4. This will allow the Program Office to fulfill requests from attendees for a personalized letter regarding the courses and hours attended. The letter can then be submitted by the participant to their appropriate state organization to request professional credits.

The Conference Planning Team will work with the LITC Communication Team to:
1. Create an area for this year’s conference materials on the LITC Toolkit and archive old materials on SharePoint.
2. Schedule conference-related articles for the Toolkit including:
i. Announcing the conference dates and location.
ii. Soliciting conference topics and speakers.
iii. Registering for the conference.

The Conference Planning Team generally uses a free open source registration tool that allows for the necessary information gathering and reporting.

The Conference Planning Team is responsible for setting up the registration tool.

The fields and content of the registration will be reviewed and approved by the Director or Deputy Director prior to the opening of registration.

The Conference Planning Team will assign the appropriate meeting room for each session based on the projected number of attendees per the registration results.

The Conference Planning Team will receive presentations and follow established guidance for review and approval of materials.

The LITC Communication Team co-leads will post the materials to the LITC Toolkit and ensure they are 508 compliant.

The Conference Planning Team will compile a list of supplies and needed quantities and submit it to the Program Office secretary for ordering in August.

Folders for attendees will be prepared a week in advance of the conference to ensure they can be shipped to the conference location timely. A list with the folder contents will be kept on SharePoint.

The assigned LITC Analyst will be responsible for working with the IRS Media and Publications Office to create and obtain large posters for conference sessions.

The Conference Planning Team will take the necessary actions to ensure that all conference items, such as the folders, registration materials, name badges, etc., are packed in advance and shipped to be at the conference location prior to the first day of the conference.

Pick-up is usually done the Friday afternoon prior to the conference. The Conference Planning Team will reach an agreement with the hotel for supplies to be stored upon receipt and made accessible to Program Office staff over the weekend. This agreement should be included in the LOI.

The Conference Planning Team shall develop a detailed logistics plan for conference set-up, staffing, and trouble shooting.

A meeting will be held with all Program Office staff prior to the conference to discuss staff assignments during the conference.

The LITC Communication Team co-leads will post updated presentations or late submissions to the LITC Toolkit.

The Conference Planning Team and staff member designated to address CE credits will ensure that all participants requesting a certificate of attendance are provided the appropriate document within 75 days following the conference.

The Conference Planning Team will finalize costs of the conference and will provide the TAS Financial Operations (FO) Office with information to facilitate reimbursements, reconciliations, and financial reporting, which will include providing a finalized list of costs with justifications for variances from the submitted budget, if any.

The Conference Planning Team will send thank you emails to all presenters on behalf of the Director.

The Conference Planning Team will prepare a conference summary report to share with Program Office leadership within 60 days following the conference.
1. The summary report will include any suggested topics and speakers for future conference sessions and will highlight critiques or suggestions for improvement.
2. Information from the summary report will be used by the Program Office to identify opportunities for improvements and be used in planning the following year’s conference.

The summary report will include any suggested topics and speakers for future conference sessions and will highlight critiques or suggestions for improvement.

Each Advocacy Analyst will be assigned specific clinics for which they will provide support, assistance, and oversight.

Advocacy Analysts will answer clinic questions; review Full Grant Applications, NCC Requests and application amendments; review clinic’s Interim and YE Reports: and make orientation and operational review site assistance visits.

Inquiries may be forwarded to the designated staff members from the Advocacy Analyst assigned to that clinic or through direct contact to the staff members by the clinic.

The staff members will update the Advocacy Analysts regarding the contact and resolution so that the Advocacy Analysts are aware of any potential issues.

If the issue for which the clinic has contacted the Program Office is not resolved within the expected time frame, the issue should be elevated to the Operations Manager or Director to determine whether additional steps need to be taken to resolve the issue.

The primary co-lead will strive to respond to all inquiries within one business day.

The primary co-lead will enlist the assistance of the secondary co-lead as appropriate to help address clinic inquiries in a timely fashion.

If the inquiry is one that cannot be resolved immediately, the analyst should provide the clinic with a follow-up contact date.

LITCs receive grant funding from the IRS pursuant to IRC 7526.

STCPs get funding from other sources. The authorization is limited to cover practice before the IRS.

The required forms include the Application for Special Appearance Authorization, and the Information Chart for Academic Clinics or the Information Chart for Non- Academic Clinics.

Instructions for filling out the forms are located on the LITC Toolkit in the Grant Management, LITC Program Guidance section.

STCPs do not have access to the LITC Toolkit, so the LITC Analyst must send forms, procedures, or new information to the STCPs.

eFax the authorization to the CD with a short email.

Mail a copy of the authorization to the CD and make a note on the back of the authorization when the letter was mailed.

Staple the forms from the clinic, eFax confirmation, and authorization, and add them to the paper files.

Cabinet files must be locked overnight and anytime the LITC Analyst is not present near the files.

Note any changes to the clinic roster on the paper files, the spreadsheet on the shared drive, and the SharePoint site entry.

A statement about the students eligible to enroll in the STCP (law students, LL.M. students, graduate tax students, undergraduate accounting students, etc.).

A brief statement explaining how students will be supervised and how case work will be monitored.

A statement that the CD and other supervising attorneys agree not to engage in any activity connected with the STCP that may raise a question about conflicting interests.

A statement about any fees to be charged to taxpayers seeking assistance.

Orientation visit

Operational review visit

Management will rely upon the factors outlined in IRM 13.8.1.6.1 in making selections, as well as staffing levels and budgetary factors.

Advocacy Analysts will be asked to review the list and make suggestions for any additions or exclusions. The analysts may have additional information that has not been considered by management in drawing up the initial list.

The Advocacy Manager will finalize the list and posts it to the LITC SharePoint.

The designated Program Office staff member will share the list with the Civil Rights Unit (CRU) of the IRS’s EDI Office.
1. CRU conducts periodic visits to LITCs to determine whether the LITC is accessible to persons with disabilities, to persons for whom English is a Second Language, and to discuss compliance with other aspects of the LITC’s civil rights responsibilities.
2. CRU will avoid scheduling visits during the same year as an operational review visit whenever possible.

The visit generally occurs during the first 120 days of the grant year (usually between February and April) and is conducted by the assigned Advocacy Analyst and the Director, Deputy Director, Advocacy Manager, or Technical Advisor.

The visit provides an opportunity for the grantee to ask questions and for the Program Office to:
1. Familiarize a new grantee with LITC Program requirements and to measure the progress of its start-up activities.
2. Discuss the accounting procedures and internal controls.
3. Perform a limited sampling to ensure that the controls are in place and being used appropriately.
4. Identify potential areas where the grantee may need to create systems or improve processes to meet the requirements of the LITC Program.

Visits generally occur between May and September and are conducted by the assigned Advocacy Analyst.

The Director, Deputy Director, Advocacy Manager, Technical Advisor, or another LITC analyst may also attend as needed or as directed by the NTA.

Assess the LITC’s compliance with:
1. IRC 7526.
2. Standards of Operations and other guidelines outlined in Pub 3319; and
3. Office of Management & Budget (OMB) Guidance in 2 CFR Parts 200 and 1000 and successor guidance.

Discuss possible solutions to challenges or barriers that the LITC or the Program Office have identified.

Answer questions or clarify the clinic’s understanding of program requirements.

Identify best practices that can be shared with other LITCs.

Interview clinic personnel.

Ask for an intake demonstration, if practicable.

Review case management and reporting systems.

Review written guidance provided to clinic staff to assist them in completing their responsibilities.

Sample financial records. See IRM 13.8.1.6.2.3.

Tour the LITC facilities.

Review or discuss training plans, privacy and confidentiality policies, written conflict of interest policy, outreach plans and materials, educational curricula, fee policies (if applicable), and client satisfaction instruments.

Verifying that the 90/250 requirements has been satisfied or that the amount in controversy generally does not exceed $50,000 will be done without requesting the name, date of birth, or taxpayer identification number associated with the case accepted.

Prior to a site visit, a clinic will be provided with an LITC Site Assistance Visit Case Eligibility Requirements Tracking Form. The form asks the clinic to report data for each case accepted for a specified time period. The clinic will record information from its database or case file onto the form providing a client identification number for each accepted case. For each client identification number, the clinic is asked to record the information requested including: date case accepted, size of family unit, income at time representation commenced, what was used to determine income, whether case is over 250% of poverty, number of tax years in controversy, largest amount in controversy for a single year, whether the amount in controversy exceeds $50,000, and the explanation for why the case was accepted if over 250% of poverty or $50,000 controversy limit. The information provided will enable the Program Office to calculate the percent of cases that exceed 250% of poverty, the number of cases accepted where the controversy exceeds $50,000, and the rationale for accepting the case. The form will be discussed during the visit as discussed in IRM 13.8.1.6.2.2 (1). Any issues identified will be summarized in the site visit report that the Advocacy Analyst will provide to the clinic after the visit.

Data collected is requested only for accepted cases as the income and controversy limits only apply to provision of representation, not to consultations.

The Operations Manager or Advocacy Manager will notify the PMS administration in a secure email that the clinic’s funds are to be restricted. The email will include the clinic’s account information.

A copy of the email should be sent to the non-initiating manager, the co-leads for PMS, and the clinic’s assigned Operations Analyst and Advocacy Analysts, and if appropriate, LITC Analyst.

A PMS co-lead may be asked to facilitate the restriction of funds or release of funds as described in (5). If a manager requests that a co-lead notify PMS, the co-lead will notify PMS in a secure email and will copy the managers and the other co-lead in the email.

The manager responsible for initiating the action will contact the clinic by telephone to advise the funds are restricted, and the clinic’s funds will not be released until the required action is taken by the clinic.

The notification will advise the grantee of its right to object to the suspension or termination action within 30 days, that the objection must be in writing and supply the reason(s) the grantee disagrees with the decision, and to include, any documentation supporting the grantee’s objection.

It is important that the Advocacy Analyst talk with the clinic regarding steps to take to close out the grant.

If the clinic is leaving prior to the end of the grant year, the clinic must submit a YE Report to the Program Office within 90 days of termination, cessation of activity, or withdrawal from the grant program.

The Advocacy Analyst assigned to the clinic should try to arrange a conference call with the CD and the Advocacy Manager or Technical Advisor to try to establish how the shutdown will be handled.

Discussion items should include:
1. Are adequate steps being taken to protect the interests of current clients of the clinic?
2. Staff may refer the clinic attorneys and staff to the ABA Model Rule 1.16, the professional standards for licensure in the clinic staff’s individual state, and the professional standards that apply to Enrolled Agents and Certified Public Accountants, as well as the requirements set forth in Pub 3319.
3. Has the clinic informed the U.S. Tax Court and other clinics listed on the stuffer letter of withdrawal from U.S. Tax Court Clinical, Student Practice, and Bar Sponsored Calendar Call Program, if applicable?
4. Has or will the clinic seek withdrawal from pending Tax Court cases pursuant to U.S. Tax Court Rule 24?
5. If the clinic plans to continue operations, the clinic should be informed that it may no longer include "Low Income Taxpayer Clinic" , or "LITC" in its name. Circular 230 prohibits practitioners from providing misleading or deceptive statements or claims. See 31 CFR Part 10.30(a)(1).
i. If the clinic will continue to operate but will not be receiving LITC grant funds, it would be misleading for it to identify itself as an LITC.
ii. In appropriate circumstances, the Program Office may need to refer the matter to the Office of Professional Responsibility.

A clinic’s information should be removed from the TAS Toolkit online interactive clinic locator, online Pub 4134, and SERP when:
1. The clinic’s grant is terminated;
2. The clinic has notified the Program Office that the clinic will be withdrawing from the program prior to the end of the current grant year (timing of the removal from the lists of clinics should take into consideration when the clinic is withdrawing).
3. The clinic has stopped taking applications for new potential clients to start close-down procedures.
4. Clinics no longer a part of the LITC Program will also be removed from the printed version of Pub 4134 when it is updated.
5. An LITC Communication Team co-lead will remove the LITC’s personnel from the list of persons authorized to request the Toolkit password upon termination or withdrawal.

The Advocacy Manager or the Advocacy Analyst, if directed, will inform the LTA that a clinic has ceased activity, withdrew, or has been terminated from the grant program. A notation about the clinic’s termination or withdrawal from the program and the effective date will be entered into the Clinic Information List on SharePoint.

The Operations and Maintenance IAA for GrantSolutions allows the Program Office to receive NCC Requests and all grant reporting documents electronically. The IAA also provides for access to data reports, the ability to have new reports developed at a set cost per report, and a dedicated GrantSolutions support person to assist with system problems or changes.

The IAA for Grants.gov allow the Program Office to solicit and receive Full Grant Applications electronically and transfer the data to GrantSolutions.gov.

The IAA for the ARM system allows the Ranking Panel members who perform the technical evaluation of grant applications to enter their comments and scores into the ARM database. Information in the database can be transferred to GrantSolutions. The Program Office staff member serving as the COR will ensure the agreement is finalized in late June so that the system can be customized and accessible by start of the Ranking Panel in late July.

The Customer Service Agreement with the Program Support Center of HHS enables the Program Office to load grant funds and disburse funds. The PMS lead will ensure that the agreement is ready for signature late in the first quarter or very early in the second quarter of the fiscal year to ensure that the NOA process is not delayed once funds are available.

The Program Office utilizes software for hosting webinars for clinics. The software contract is negotiated by the IRS. A designated and specially trained Program Office staff member is responsible for ensuring that the contract includes licenses for use by the Program Office. A member of the TAS FO Office staff will complete the receipt and acceptance on behalf of the Program Office.

The COR is responsible for initiating the IAA process prior to the expiration of the current contract in accordance with the Acquisition Planning Dates issued by the IRS Procurement Office before each fiscal year begins.

The COR will work with the assigned LITC Analyst, who serves as the subject matter expert (SME), and the Operations Manager to determine the support requirements and who will contact HHS for the estimated cost of the needed services.

Once the support requirements and estimated costs are determined, the FO Office will develop the budget.

The COR will then ask HHS to initiate the IAA process.

The COR is responsible for reviewing the IAA received from the vendor. The COR working in conjunction with the SME should reach out to the vendor if contract language has changed to help determine why the change was made and how the change will impact the agreement if it is unclear.

The COR and the LITC Analyst will explain the various technical requirements of the IAA to Program Office management. They will prepare a table that lists the technical requirements under the current IAA, list of proposed changes, additions or deletions in the newly proposed IAA, and an analysis as to how changes (if any) will impact how the program is managed or the level of services to be provided by the vendor. The table will also compare the cost of the new IAA to the cost of the prior IAA. This table will help management to analyze the agreement and ask for modifications, if necessary.

New grantee registration is done in PMS. The PMS co-leads will login to PMS, enter an online entity registration request form and submit to DPM for approval.

During the new grantee meeting, the PMS co-leads will discuss completion of the direct deposit form and provide a due date for submitting it to PMS, and supply information to assist clinics with accessing PMS. The co-leads will subsequently take the following steps to ensure new grantees took the necessary actions:
1. Follow up with the new grantees shortly after the due date that is provided on the new grantee call to ensure that they have supplied their online requests to PMS to obtain access to the system and establish a direct deposit account.
2. Document each follow-up contact by inputting an internal grant note in GrantSolutions. The internal grant note should be titled YYYY PMS Information Request (e.g., 2020 PMS Information Request).
3. Send an email to the Operations Manager and copy the Advocacy Manager with a list of all new grantees who have not submitted their online forms to PMS after the follow-up. (The co-leads may provide a new due date to the grantees during the follow-up contact to give the grantees another chance to provide the information prior to elevating the matter to the managers.)

PMS co-leads will contact the FO Office on or around the first business day in November each year to find out when the initial funding for the new grant year will be available for release and the amount that is expected to be released. The co-leads will take the following steps after contacting the FO Office:
1. Notify the Operations Manager through email as to whether funds are available.
2. If funds are available, send an email to both the GrantSolutions primary co-lead and Operations Manager with the funding information so that the amounts for the initial NOA can be calculated.
3. If funds are not available or if only partial funds (such as due to a Continuing Resolution) are available, set a date with the FO Office as to when the PMS co-leads should follow up with the office for additional funding information. It is recommended that this follow-up date be added to the co-leads’ Outlook calendars.
4. Once it is determined through follow-up discussions with the FO Office that funds are available, send an email to both the GrantSolutions primary co-lead and Operations Manager with the funding information so that the amounts for the initial or subsequent NOA can be calculated.
5. Repeat the steps above until all grant funds appropriated by Congress for the grant year have been made available to the Program Office.

The GrantSolutions primary co-lead will provide an NOA list generated from GrantSolutions to the PMS co-leads. The co-leads will complete and submit the subaccount setup request forms provided by DPM generally within two business days of receipt of the NOA list or as soon as practicable.
1. Upon receipt of the subaccount setup request forms, DPM sets up the new grant number format (subaccount) in PMS. This usually takes up to two business days.
2. If the PMS co-leads discover or are informed by DPM that new subaccount setup will take longer than two business days, the co-leads will notify the Operations Manager through email as soon as possible. At a minimum, the email must include:
i. Date the PMS co-lead was notified or discovered the account setup will take longer than two business days.
ii. Reason the account setup will take longer than two business days.
iii. Anticipated time to setup account.

PMS co-leads will conduct the EIN verification check generally within two business days of receipt of the report from the GrantSolutions primary co-lead or as soon as practicable.
1. If non-matching information is discovered, the PMS co-lead will send an email to the Operations Manager with a copy to the Advocacy Manager by close of business of the day the non-matching information is discovered or as soon as possible thereafter.
2. The PMS co-lead will also contact the grantee as soon as possible to inform it of the discrepancy. The grantee should identify the correct EIN to be used for its PMS account. If the identified EIN is different from the existing EIN in PMS, and the EIN needs to be changed in PMS, an official supporting document (e.g., Confirmation Letter of 501c status from the IRS) should be provided to the PMS co-lead. The PMS co-lead will attach the supporting document to the EIN change request and send it to PMS for approval.
3. PMS co-leads will copy the assigned Advocacy Analyst on all communications with the grantees. If contact is made by phone, the PMS co-lead will follow up the discussion by sending an email to the grantee outlining any issue resolution, needed actions, and due date provided
4. The PMS co-lead will input an internal grant note within GrantSolutions when the PMS co-lead contacts the grantee for an EIN issue, and when the issue has resolved. Each internal grant note should be titled YYYY PMS EIN Check.

PMS co-leads will take the needed actions to load funds in PMS once the subaccounts are created and the EIN verification is complete. Entering the transactions to load the funds generally takes up to two business days to complete.
1. If loading funds to PMS will require more than two business days to complete, the PMS co-leads will notify the Operations Manager via email by close of business on the date the PMS co-lead becomes aware of the additional time needed or as soon as practicable.
2. The Operations Manager will approve funds loaded in PMS generally within two business days of receiving notification from the Director that the NOAs have been issued in GrantSolutions. Generally, within 24 hours of approval, the funds will become available to the grantee for drawdown.
3. PMS co-leads are responsible for loading additional grant funds as approved by the NTA before September 30 of the grant year. Grantees may request additional funds on their Interim Report or in response to ad-hoc solicitations made by the Program Office due to special circumstances when additional funds are available. Grantees may also request to return grant funds on their Interim Report or at any point during the grant year or prior to close-out of their grant. The GrantSolutions primary co-lead will provide the PMS co-leads a list of grantees that have been approved by the NTA to receive additional grant funds or who are returning grant funds. Note that in this context, returning funds can refer to clinics requesting funds be deobligated that they have not drawn down from PMS, returning funds that were drawn down but unspent, or repaying funds that were drawn down and spent.
i. PMS transactions related to deobligations stemming from the Interim Reports must be completed before September 30 of the grant year. If returned funds are needed for the Program Office to be able to award additional funds, deobligations should be completed as soon as possible so that there is sufficient time to make the funds available to other clinics.

Direct grantees and LITC staff to the PMS Help Desk and/or PMS Liaison Accountant for assistance with any PMS system or financial account-related issues. PMS provides Help Desk support for all system users.

Search relevant FAQs from the PMS website to assist users if they have difficulties navigating the website.

Work with the Operations Manager to maintain the Program Office’s grant funds restriction spreadsheet.

Provide monthly PMS-related informational articles for inclusion on the LITC Toolkit.

Provide additional support or assistance as requested by Program Office management or as needed by Program Office staff and grantees.

R&A for grant disbursement (PMS draws).
1. The PMS co-leads will download the Charge by Appropriation (CBA) report from PMS twice a month; the first report must be downloaded between the 23rd and 25th of the month for the period covering the first of the month to the day before the report is downloaded. The second report must be downloaded the first day of the following month (or the first workday) for all the remaining days in the previous month that were not included in the first CBA report. Running the report for the month in two stages provides CFO with time to perform reconciliation.
i. The report captures all transactions (drawdowns) that occurred during the covered periods. The report includes all transactions (debit and credit) for all grant years covered.
2. The PMS co-leads will complete the Billing Certification/Processing form that is developed by the Intra-Governmental Payment and Collections (IPAC) unit.
3. Generally, within two days of downloading the report, the PMS co-leads will then send by email the Billing Certification/Processing form and supporting CBA report to the FO Office for approval.
4. The FO Office will sign and date the Billing Certification/Processing form, certifying that the accounting information in the form is correct, generally within two business days.
5. Upon receipt of the signed certification from the FO Office, a PMS co-lead will also sign the "receipt and acceptance certification section" at the bottom of the Billing Certification/Processing form.
6. The signing PMS co-lead will then immediately forward the Billing Certification/Processing form and a copy of the supporting CBA report to the CFO office/ IPAC unit for payment processing.

PMS co-leads receive a monthly PMS open account report from HHS that includes a fees invoice. The report includes data for each open account. The fees invoice includes the fees due to PMS for maintaining the open grantee accounts listed in the report. The report is received around the fifth day of the month for the previous month. As soon as possible upon receipt of the report, the PMS co-leads will:
1. Review the PMS open account report for errors.
2. Update the PMS Open Account folder by uploading the most recent monthly report to the LITC shared drive.
3. Submit the PMS monthly fees invoice to the CFO for payment.
i. The PMS co-leads will complete the IPAC Billing Certification/Processing form received from the IPAC unit.
ii. Generally, within two days of receipt, the PMS co-leads will send the monthly fees invoice and IPAC Billing Certification/Processing form to the FO Office for approval.
iii. The FO Office will sign and date the IPAC Billing Certification/Processing form, certifying that the accounting information listed in the fees invoice and IPAC Certification/Processing form is correct, usually within two days.
iv. Upon receipt of the signed certification from the FO Office, a PMS co-lead will also sign the IPAC Billing Certification/Processing form.
v. The signing PMS co-lead will immediately forward the IPAC Billing Certification/Processing form to the CFO office/ IPAC unit for payment processing.

Prepare a memorandum from the NTA soliciting TAS volunteers to serve on the panel. The lead will:
1. Confirm the Ranking Panel dates with the Operations Manager and forward the memorandum to the Director and Deputy Director for approval prior to initiating the etrak review process;
2. Work with the LITC secretary to route the memorandum on etrak for review and approval by the CSO Office, CC:NTA, and NTA; and
3. Initiate the review process generally 45 days prior to the anticipated publishing date on the TAS Welcome Screen.

Revise the Ranking Panel application if changes are recommended by leadership. The Ranking Panel application will include, at a minimum, the following items. Additional information may be requested as needed:
1. Name and contact information.
2. Current position.
3. POD.
4. TAS Area that the applicant’s office belongs to (1-8 or HQ).
5. Manager’s name and contact information.
6. How the applicant satisfies the specialized experience requirements.

Prepare a CAR to publish on the TAS Welcome Screen the memorandum, a related article to solicit volunteers, and the Ranking Panel application. The lead will:
1. Allot sufficient time for the CAR approval process to be completed prior to the anticipating publishing date;
2. Ensure the Welcome Screen solicitation is published generally 60 days prior to commencement of the Ranking Panel; and
3. Forward a copy of the Welcome Screen solicitation to the Frontline Leader Readiness Program (FLRP) and Leading Leaders Readiness Program (LLRP) coordinators as soon as possible after it is published to the Welcome Screen. Request that the coordinators share the opportunity to participate on the panel with eligible participants in the leadership programs.
4. Prepare a CAR to remind those interested in serving on the panel of the deadline to apply, if, approximately halfway through the application period, it appears the Program Office has less than one half the needed eligible volunteers.

Keep the Operations Manager informed of the status of Ranking Panel volunteers. If necessary, management can reach out through TAS leadership to identify additional volunteers.

Receive and screen applications.
1. Provide the applications and a list of applicants, including their geographic location and prior experience with the Ranking Panel, to the Operations Manager and Deputy Director.
2. The Deputy Director will have primary responsibility for finalizing selection of the Ranking Panel members. If the Deputy Director is unavailable the Director will make final selections.

After the list of panelists is confirmed with the Deputy Director, the Ranking Panel lead will notify panel members and their managers of the member’s selection and notify alternates and their managers of selection as an alternate, and finally notify those not selected to participate.
1. The volunteer’s manager must approve the volunteer’s participation on the panel. This should usually be done prior to the volunteer submitting the application.
2. The Ranking Panel lead will inform panelists and their managers of their selection as soon as possible, usually three to four weeks prior to commencement of the Ranking Panel.
3. The lead will remind participants and their managers that panelists must be available during the entire two-week Ranking Panel period so the ranking can be completed timely.

Training occurs within the first few days of the Ranking Panel. Participants will learn about the LITC Program and clinic requirements, the process to review and rank applications, how to apply the standards utilized to score the applications for consistency between panel groups, and how to enter panel findings into the ARM. The lead will:
1. Schedule recurring planning meetings on a bi-weekly basis starting approximately 60 days in advance of the start date of the Ranking Panel with the Director, Deputy Director, Advocacy Manager, Operations Manager, and any employees assigned to assist with the planning or training. Meetings will be used to identify the training to be provided; the staff members who will update, develop, and review the training materials; and presenters.
2. Prepare the training agenda based on the training to be provided and any guidance shared by leadership.
3. Provide the final draft of the agenda and all training materials to the Deputy Director generally three weeks prior to the start of the training for final editing and approval.
4. Confirm the availability of external presenters, such as representatives from CC:NTA and the EDI Office CRU, generally 45 days prior to their anticipated presentation date.
5. Send Outlook invites to all training presenters once their presentation times are confirmed, and to all training participants.
6. Load final materials onto SharePoint and make them available to Ranking Panel members prior to the training.

The Ranking Panel lead will coordinate and attend meetings with the GrantSolutions primary co-lead to share plans for the Ranking Panel (e.g., dates the panel will be held and the number of anticipated panel members and groups). This information will allow the vendor to set up the ARM to accommodate panel needs and have it available prior to the panel training.

The GrantSolutions primary co-lead will develop a list that includes the steps needed to set up the ARM, the data required for set up, a timeline for finalization of the set up, and the parties responsible for each step. This will be provided to the GrantSolutions ARM contact and Ranking Panel lead to ensure that all steps are captured, and that expectations and time frames are clear.

The ARM is to be available to panelists on the first day of the Ranking Panel.

Try to ensure whenever possible that each group has an LTA, a panelist with more extensive experience working with clinics, or a volunteer who has participated previously in a Ranking Panel.

Consider the current job position of the volunteer when assigning to a group

Consider the state and time zone where each panelist is located.
1. The lead should avoid whenever possible assigning applications to TAS employees located in the same state as the applicant to minimize potential conflicts of interest.
2. Panelists must be informed during training of what may constitute a potential conflict of interest and instructed to inform the Ranking Panel lead of a potential conflict as soon as one is identified.
3. Panelists should be encouraged to look at their group’s assigned applications for this purpose prior to beginning their application reviews so that applications where a conflict may exist can be reassigned to another group.
4. The lead should avoid placing members from distant time zones in the same Ranking Panel group. Having a group member from Pacific time zone and two from the Eastern time zone, for example, can make arranging group discussion times difficult whereas having one from the Eastern time zone and two from the Central time zone is less problematic.

Be available to act as a resource to panel members throughout the ranking process and schedule status calls as needed with the group leads.

Ensure that the group leads are inputting their ranking and comments into the ARM on an ongoing basis and that they finish by the due date.

Spot check the comments input to ensure that they meet with the standards and criteria set forth in the training, in that they provide support for the points awarded and supply strengths and weaknesses, as requested.

Elevate to the Operations Manager any concerns with groups being unable to complete their reviews timely or in accordance with the instructions provided.

Send a request after the conclusion of panel activities to Ranking Panel members for their thoughts and suggestions on the training and process.

Coordinate with the ARM vendor to copy Ranking Panel information into GrantSolutions.

Schedule a debriefing meeting with the Director, Deputy Director, Operations Manager, and other Program Office staff members who participated in Ranking Panel activities within 30 days of the conclusion of the Ranking Panel. Provide a written summary of major items to be discussed and preliminary recommendations for any proposed changes to the process.

Issue timely communications through the LITC Toolkit and other sources.

Plan and schedule the delivery of messages.

Ensure needed articles and other communications are developed and published.

Ensure that messaging surrounding the LITC Program is accurate and consistent in communications to both internal and external stakeholders.

Monitor content published about the LITC and educate authors to help ensure accurate information is being delivered.

Drive grantees to use the Toolkit more frequently.

Ensure that communications are reviewed and approved through the appropriate channels and follow guidance provided by the CSO Office.

Deputy Director, who provides direction, support, and oversight.

LITC Analyst assigned to co-lead the team.

Operations Analyst assigned to co-lead the team.

Serve as content managers for the LITC Toolkit and work with the CSO Office and Program Office staff to update and maintain the Toolkit website and content. See IRM 13.8.1.5.1.

Collaborate with Program Office staff to update and maintain the Program Office’s Communication Plan.

Schedule and lead LITC Communication Team meetings.

Periodically assess the Communication Plan and Toolkit content to ensure that communications are:
1. Effective.
2. Delivered at the right time.
3. In the right quantity or volume.
4. Tailored to meet the needs of the target audience.

Disseminate information to clinics and other stakeholders about events and activities in a planned, strategic, and organized manner.

Record what has transpired throughout the year.

Aid in future years’ planning.

Enable grantees to meet the requirements and responsibilities of their grant.

Develop new initiatives to draw readers to the Toolkit.

Catalog the existence of both external and internal documents, publications, and electronic media, that discuss the LITC Program or report information about the Program Office.

Internal communications: IR Web including SERP, TAS Business Performance Review, TAS Program Letter, Manager’s Forum, and TASIS.

External communications: TAS website, IRS.gov, Congressional Newsletter, Pub 3319, Low Income Taxpayer Clinics (LITC) Grant Application Package and Guidelines, Pub 4134, Low Income Taxpayer Clinic List, Pub 5066, Low Income Taxpayer Clinic Program Report Pub 5066-A , LITC Program Report Infographic, NTA reports to Congress, and the LITC Toolkit (limited audience).

Other communications about the LITC Program that are not owned or directed by the Program Office, including references to the LITCs in IRS notices, IRS letters and publications, the ABA listserv, and other non-IRS websites and publications.

A description of the problem.

The number of instances the problem occurred.

The approximate time it took to resolve each instance.

The cause of the problem and whether it was determined to be an end-user error or system error.
1. If the problem was systemic, whether it was caused by another problem that supplies data to GrantSolutions such as Grants.gov or SAM.gov, or an error with GrantSolutions’ programming.

Whether GrantSolutions performed testing for the activity for which the problem occurred.

When the Program Office notified GrantSolutions that the new activity (application release, NOA issuance, etc.) was to commence.

Whether additional time would have led to an improved product.