§1000.306. Cost sharing or matching.
2 C.F.R. § 1000.306
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:
The grantee is funded to provide controversy representation;
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;
The qualified representative is not a student; and
The qualified representative is acting in a representative capacity and is advocating for a taxpayer.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 301; 31 U.S.C. 301; 2 CFR part 200.
Source
Source: 79 FR 76047, Dec. 19, 2014, unless otherwise noted.