---
kind: "section"
citation: "2 C.F.R. § 1000.306"
title: "2"
number: "1000.306"
heading: "Cost sharing or matching."
url: "https://uscodex.org/cfr/2/1000.306"
---

# §1000.306. Cost sharing or matching.


Notwithstanding [2 CFR 200.306(e)](/cfr/2/200.306.md?p=e), Low Income Taxpayer Clinic grantees may use the rates found in [26 U.S.C. 7430](/usc/26/7430.md) 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.**

## Notes

### 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.