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The IRS Lacks Authority to Independently Verify That Low Income Taxpayer Clinic Grant Recipients Are Meeting Eligibility Requirements

Report Information

Date Issued
Report Number
2025-100-005
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0

Recommendations

The National Taxpayer Advocate should add an attestation on forms where data about taxpayers whose income exceeds the 250 percent of the poverty level limitation is reported, affirming accuracy, and acknowledging the penalty for making a false statement.

The National Taxpayer Advocate should coordinate with the Treasury Department to request that LITC grant requirements be included within the Treasury Department’s Compliance Supplement to ensure that grant recipients are abiding by the rules in I.R.C. § 7526.

The National Taxpayer Advocate should develop a centralized system to administer the Program Office’s LITC grant management processes and procedures.