Tax Counseling for the Elderly (21.006)
Program
21.006 Tax Counseling for the Elderly
Federal Agency
INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Authorization
Revenue Act of 1978, Section 163, Public Law 95- 600, 92 Stat. 2810.
Program Number
21.006
Last Known Status
Active
Objectives
To authorize the Internal Revenue Service to enter into agreements with private or public nonprofit agencies or organizations; to establish a network of trained volunteers to provide free income tax information and return preparation assistance to elderly taxpayers.
Types of Assistance
Direct Payments for Specified Use (Cooperative Agreements).
Uses and Use Restrictions
Assistance may be used for reimbursing volunteer for out-of-pocket expenses including transportation, meals, and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers.
Eligibility Requirements
Applicant Eligibility
Tax Counseling for the Elderly sponsors must be private or public nonprofit organizations with experience in coordinating volunteer programs. Federal, State, and local governmental agencies and organizations are not eligible to sponsor a program.
Beneficiary Eligibility
Elderly taxpayers, 60 years or older.
Credentials/Documentation
None. This program is excluded from coverage under OMB Circular No. A-87.
Application and Award Process
Preapplication Coordination
None. This program is excluded from coverage under E.O. 12372 and OMB Circular No. A-102.
Application Procedure
Each Tax Counseling for the Elderly applicant must complete a Tax Counseling for the Elderly application package. This program is subject to the provisions of OMB Circular No. A-110.
Award Procedure
IRS reviews applications and selects Tax Counseling for the Elderly Program sponsors.
Deadlines
Applications are generally available in June and due to IRS during August.
Range of Approval/Disapproval Time
Appeals
None.
Renewals
None.
Assistance Considerations
Formula and Matching Requirements
Not applicable.
Length and Time Phasing of Assistance
Cooperative Agreements expire on September 30 of each year unless an earlier date is set in the Cooperative Agreement.
Post Assistance Requirements
Reports
Form 8654, Tax Counseling for the Elderly Final Program Report, is required annually.
Audits
Sponsors who receive total Federal awards of $500,000 or more must have the audit of TCE funds completed by a Certified Public Accountant.
Records
Organizations must maintain records on expenses volunteers incur and for which they are reimbursed.
Program Accomplishments
Each year more than 60 sponsors receive $3.95 million and serve more than 1.8 million taxpayers.
Financial Information
Account Identification
20-0912-0-1-803.
Obligations
(Direct payments) FY 02 $4,019,000; FY 03 est $3,950,000; and FY 04 est $3,950,000.
Range and Average of Financial Assistance
Not applicable.
Regulations, Guidelines and Literature
Regulations were published in the Federal Register at 44 F.R. 72113 on December 13, 1979.
Related Programs
None.
Information Contacts
Regional or Local Office
None.
Headquarters Office
Tax Counseling for the Elderly, Program Analyst, Internal Revenue Service, 5000 Ellin Road, Lanham, MD 20706. Telephone: (202) 283-0189. Use the same number for FTS.
Web Site Address
Examples of Funded Projects
Not applicable.
Criteria for Selecting Proposals
1) Quality of service; 2)Qualifications of the organization; 3) Reasonableness of the proposed budget; 4) Geographical area covered and extent of the coverage; 5) Procedures in place to ensure elderly taxpayers are given priority service and sites are located convenient to target elderly taxpayers (60 years and above); 6) Prior experience in Federal income tax return preparation; 7) The adequacy of the certification provided pursuant to the common rule on non-procurement debarment and suspension; and 8) The adequacy of the certification provided pursuant to the common rule on government-wide requirements for a drug-free workplace.
