REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Act of 1978, Section 163, Public Law 95- 600, 92 Stat. 2810.
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.
Direct Payments for Specified Use.|
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AND USE RESTRICTIONS:
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: 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.
AND AWARD PROCESS:
Eligibility: Elderly taxpayers, 60 years or
None. This program is excluded from coverage under OMB Circular
Coordination: None. This program is excluded
from coverage under E.O. 12372 and OMB Circular No. A-102.
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
Procedure: IRS reviews applications and selects
Tax Counseling for the Elderly Program sponsors.
Applications are generally available in July and due to IRS during
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.
and Matching Requirements: Not applicable.
and Time Phasing of Assistance: Cooperative
Agreements expire on September 30 of each year unless an earlier
date is set in the Cooperative Agreement.
Form 8654, Tax Counseling for the Elderly Final Program Report,
is required annually.
Sponsors who receive total Federal awards of $25,000 or more must
have the audit of TCE funds completed by a Certified Public Accountant.
Organizations must maintain records on expenses volunteers incur
and for which they are reimbursed.
(Direct payments) FY 01 $4,019,000; FY 02 est $3,950,000; and
FY 03 est $3,950,000.
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.
GUIDELINES, AND LITERATURE:
Regulations were published in the Federal Register at 44 F.R. 72113
on December 13, 1979.
or Local Office: None.
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.
Site Address: http://www.irs.treas.gov
OF FUNDED PROJECTS:
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.