FEDERAL AGENCY:

INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

AUTHORIZATION:

Revenue Act of 1978, Section 163, Public Law 95- 600, 92 Stat. 2810.

To authorize the Internal Revenue Service to enter into agreements with private or public nonprofit agencies or organizations; to establish a network of trained volunteers to provide free income tax information and return preparation assistance to elderly taxpayers.

TYPES OF ASSISTANCE:

Direct Payments for Specified Use. Place Cursor Here for Definition

USES AND USE RESTRICTIONS:

Assistance may be used for reimbursing volunteer tax assistors for out-of-pocket expenses incurred in receiving IRS-approved training and in providing income tax assistance.

ELIGIBILITY REQUIREMENTS:

Applicant Eligibility:   Tax Counseling for the Elderly sponsors must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local governmental agencies and organizations are not eligible to sponsor a program.

Beneficiary Eligibility:   Elderly taxpayers, 60 years or older.

Credentials/Documentation:   None. This program is excluded from coverage under OMB Circular No. A-87.

Pre-application Coordination:   None. This program is excluded from coverage under E.O. 12372 and OMB Circular No. A-102.

Application Procedure:   Each Tax Counseling for the Elderly applicant must complete a Tax Counseling for the Elderly application package. This program is subject to the provisions of OMB Circular No. A-110.

Award Procedure:   IRS reviews applications and selects Tax Counseling for the Elderly Program sponsors.

Deadlines:   Applications are generally available in July and due to IRS during August.

Range of Approval/Disapproval Time:   Sponsor selections are generally made 60 days after the deadline for submitting applications. This activity is included in 21.003 Taxpayer Service.

Appeals:   None.

Renewals:   None.

ASSISTANCE CONSIDERATIONS:

Formula and Matching Requirements:   Not applicable.

Length and Time Phasing of Assistance:   Cooperative Agreements expire on September 30 of each year unless an earlier date is set in the Cooperative Agreement.

POST ASSISTANCE REQUIREMENTS:

Reports:   Form 8654, Tax Counseling for the Elderly Final Program Report, is required annually.

Audits:   Sponsors who receive total Federal awards of $25,000 or more must have the audit of TCE funds completed by a Certified Public Accountant.

Records:   Organizations must maintain records on expenses volunteers incur and for which they are reimbursed.

FINANCIAL INFORMATION:

Account Identification:   20-0912-0-1-803.

Obligations:   (Direct payments) FY 01 $4,019,000; FY 02 est $3,950,000; and FY 03 est $3,950,000.

Range and Average of Financial Assistance:   Not applicable.

Each year more than 60 sponsors receive $3.95 million and serve more than 1.8 million taxpayers.

REGULATIONS, GUIDELINES, AND LITERATURE:

Regulations were published in the Federal Register at 44 F.R. 72113 on December 13, 1979.

INFORMATION CONTACTS:

Regional or Local Office:   None.

Headquarters Office:   Tax Counseling for the Elderly, Program Manager, Internal Revenue Service, 5000 Ellin Road, Lanham, MD 20706. Telephone: (202) 283-0189. Use the same number for FTS.

Web Site Address:   http://www.irs.treas.gov

EXAMPLES OF FUNDED PROJECTS:

Not applicable.

CRITERIA FOR SELECTING PROPOSALS:

1) Quality of service; 2) Qualifications of the organization; 3) Reasonableness of the proposed budget; 4) Extent of geographical area covered and scope of the coverage in each geographical area; 5) Extent to which an organization plans to assist elderly taxpayers who are disabled, shut-ins, blind, and/or are members of minority groups; 6) Existence and quality of prior experience in Federal income tax return preparation; 7) The adequacy of the certification provided pursuant to the common rule on non-procurement debarment and suspension; and 8) The adequacy of the certification provided pursuant to the common rule on government-wide requirements for a drug-free workplace.