View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-1648
ICR Reference No:
202505-1545-013
Status:
Active
Previous ICR Reference No:
202202-1545-006
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Low-Income Taxpayer Clinic Grant Application Package
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
08/01/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/30/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
08/31/2028
36 Months From Approved
07/31/2025
Responses
1,355
0
2,780
Time Burden (Hours)
2,690
0
9,338
Cost Burden (Dollars)
0
0
0
Abstract:
Internal Revenue Code (IRC) Section 7526, Low-Income Taxpayer Clinics, authorizes the Internal Revenue Service (IRS) to provide matching grant funds for the development, expansion, or continuation of qualified low-income taxpayer clinics. The Taxpayer Advocate Service (TAS), an independent organization within the IRS, oversees the program via the Low-Income Taxpayer Clinic (LITC) Program Office.
Authorizing Statute(s):
US Code:
26 USC 7526
Name of Law: Low-Income Taxpayer Clinics
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
90 FR 13405
03/21/2025
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 27391
06/26/2025
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
7
IC Title
Form No.
Form Name
13424, Low Income Taxpayer Clinic (LITC) Application Information
13424
Low Income Taxpayer Clinic (LITC) Application Information
13424-A, Low Income Taxpayer Clinic (LITC) General Information Report
13424-A
Low Income Taxpayer Clinic (LITC) General Information Report
13424-B, Low Income Taxpayer Clinic (LITC)Case Issues Report
13424-B
Low Income Taxpayer Clinic (LITC)Case Issues Report
13424-C, Low Income Taxpayer Clinic (LITC) Advocacy Information Report
13424-C
Low Income Taxpayer Clinic (LITC) Advocacy Information Report
13424-J, Detailed Budget Worksheet and Narrative Explanations
13424-J
Detailed Budget Worksheet and Narrative Explanations
13424-K, Low Income Taxpayer Clinic (LITC)
13424-K
Low Income Taxpayer Clinic (LITC)
13424-L, Statement of Grant Expenditures
13424-L
Statement of Grant Expenditures and Narrative Explanations
13424-M, Low Income Taxpayer Clinic (LITC) Application Narrative
13424-M
Low Income Taxpayer Clinic (LITC) Application Narrative
13424-N, LITC Program Narrative Report
13424-N
LITC Program Narrative Report
13424-R, Low-Income Taxpayer Clinic Program Report
13424-R
Low-Income Taxpayer Clinic (LITC) Program Report
Form 13424-P, Application For Special Appearance Authorization
13424-P
Application For Special Appearance Authorization
Form 13424-Q, LITC or STCP Student and Law Graduate Information Chart
13424-Q
Information Chart for Special Appearance Authorization
Project Abstract Summary
Recordkeeping Requirements (Pub 3319 and Form 13424-F)
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
1,355
2,780
0
-1,475
50
0
Annual Time Burden (Hours)
2,690
9,338
0
-6,793
145
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Cutting Redundancy
Short Statement:
The IRS is making this submission for renewal purposes. The IRS TAS evaluated the forms necessary to carry out the LITC grants program. As part of this burden reduction initiative, TAS reduced and consolidated the information being collected. The TAS eliminated two application forms 13424 and the Project abstract by incorporating these into Form 13424-M, and including only the information necessary to evaluate applications. Additionally, TAS eliminated the reporting Forms A, B, C, K, and N and replaced them with a new form 13424-R. The new Form 13424-R reduces the amount information collected as part of the interim and year-end reports. As result of these revisions, the burden has decreased by -6,793 hours. Additionally, the burden is increasing by 145 hours due to better estimates of the number of respondents.
Annual Cost to Federal Government:
$167,941
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Joceline Champagne 603 759-6956
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
06/30/2025