Code of Federal Regulations · Section
§ 1000.306 — Cost Sharing Or Matching
2 C.F.R. § 1000.306
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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:
(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.
Authorizing Statute
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Awarding of costs and certain fees26 U.S.C. § 7430
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Department of the Treasury31 U.S.C. § 301
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Departmental regulations5 U.S.C. § 301