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:
The grantee is funded to provide controversy representation;
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;
The qualified representative is not a student; and
The qualified representative is acting in a representative capacity and is advocating for a taxpayer.