§ 1000.306 - Cost sharing or matching.

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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.