Low-income taxpayer clinics

The Secretary may, subject to the availability of appropriated funds, make grants to provide matching funds for the development, expansion, or continuation of qualified low-income taxpayer clinics. For purposes of this section— The term “qualified low-income taxpayer clinic” means a clinic that— A clinic meets the requirements of subparagraph (A)(ii)(I) if— The term “clinic” includes— The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court. Unless otherwise provided by specific appropriation, the Secretary shall not allocate more than $6,000,000 per year (exclusive of costs of administering the program) to grants under this section. The aggregate amount of grants which may be made under this section to a clinic for a year shall not exceed $100,000. Upon application of a qualified low-income taxpayer clinic, the Secretary is authorized to award a multi-year grant not to exceed 3 years. In determining whether to make a grant under this section, the Secretary shall consider— A low-income taxpayer clinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include— Notwithstanding any other provision of law, officers and employees of the Department of the Treasury may—