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TREAS/IRS RIN: 1545-BL32 Publication ID: Spring 2014 
Title: Low-Income Taxpayer Clinics 
Abstract: Proposed regulations that provide guidance on organizations applying for, or receiving, a low-income taxpayer clinic grant under IRS 7526. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 301.7526   
Legal Authority: 26 USC 7805    26 USC 7526   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-143922-12 Drafting attorney: Susan Lynn Hartford (202) 317-4124 CC:NTA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Susan Hartford
Special Counsel to the Division Counsel/Associate, Chief Counsel (NTA Program)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20024
Phone:202 317-4124
Fax:855 589-8677
Email: susan.l.hartford@irscounsel.treas.gov