Summary

This regulation adopts uniform administrative, cost, and audit requirements for federal awards as set by the Department of the Treasury, with specific deviations noted within the regulation. It allows Low Income Taxpayer Clinic (LITCs) grantees, who are funded to provide legal representation in tax controversies, to use certain statutory rates for cost sharing or matching, provided the representation meets specific criteria involving qualified, non-student representatives. Additionally, it restricts access to client information held by attorneys or federally authorized tax practitioners under the LITC program, ensuring confidentiality of such records.

Estimated Impact