§ 1000.306. Cost sharing or matching.

88 words·~1 min read·/us/cfr/t2/s§ 1000.306·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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:

(a)The grantee is funded to provide controversy representation;

(b)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;

(c)The qualified representative is not a student; and

(d)The qualified representative is acting in a representative capacity and is advocating for a taxpayer.

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IRM

IRM 13.8.1
Low Income Taxpayer Clinic Program Operating Procedures

Traces to 2 documents

CFR

Cost sharing.
§ 200.306

U.S. Code

Awarding of costs and certain fees
§ 7430

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cites case law

§ 1000.306

Cost sharing or matching.

IRM×2

C.F.R.§ 200.306

U.S.C.§ 7430

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