2 CFR 1000.306

§ 1000.306 Cost sharing or matching.

United States · 2 CFR — Federal Financial Assistance · Status: effective

Cite this

Citation: 2 CFR 1000.306, § 1000.306 Cost sharing or matching, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/1352
Permanent ID: ys:prov:1352@1
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Full text

Notwithstanding 2 CFR 200.306(e), Low Income Taxpayer Clinic grantees may use the rates found in 26 U.S.C. 7430 so long as: (a) The grantee is funded to provide controversy representation; (b) The services are provided by a qualified representative, which includes any individual, whether or not an attorney, who is authorized to represent taxpayers before the Internal Revenue Service or an applicable court; (c) The qualified representative is not a student; and (d) The qualified representative is acting in a representative capacity and is advocating for a taxpayer.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.