The purpose of the low-income taxpayer clinic litc grant is to provide financial assistance to, 1. A clinical program at an accredited law, business, or accounting school in which students represent…

The Internal Revenue Service awarded Economic Advancement Resources Network, Inc. (doing business as Earn USA) $147,700 under the Low Income Taxpayer Clinics program (CFDA 21.008) on January 1, 2026.

Earn USA will provide direct IRS representation of eligible taxpayers in controversies, conduct educational activities on taxpayer rights and responsibilities, and advocate for improvements to IRS processes and administration. Services target households with incomes not exceeding 250 percent of federal poverty guidelines and English as a Second Language taxpayers, delivered at no more than nominal cost. The award supports opening new and continuing representation cases, consulting with taxpayers on specific tax issues, conducting educational activities, and advocating for changes to IRS administration.

The period of performance runs through December 31, 2026. Work is performed in New York. Earn USA is a tax-exempt nonprofit organization headquartered in Albany, New York. In limited circumstances and with advanced approval by the LITC program office, the recipient may utilize sub-recipients to help deliver key program elements.

The purpose of the low-income taxpayer clinic litc grant is to provide financial assistance to, 1. A clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under IRC 7526. 2. An organization described in section 501C and exempt from tax under section 501A through representation of taxpayers or referral of taxpayers to qualified representatives. Activities to be performed under the litc program, the internal revenue service awards grants so that grant recipients are able to provide tax representation before the internal revenue service or other tribunal on federal tax matters, educational activities on various tax topics and advocacy on tax issues impacting the intended beneficiaries. End goal and expected outcomes, the litc program awards grants to, 1. Open new and work previously opened representation cases. 2. Consult with taxpayers on their specific tax issue. 3. Conduct educational activities. 4. Make contributions to the improvement to tax administration by advocating for changes or improvements to IRS administration. Intended beneficiaries, taxpayers with incomes that do not exceed 250 percent of the federal poverty guidelines and taxpayers for whom english is their second language. Subrecipient activities, in limited circumstances and with advanced approval by the litc program office, subrecipients may be utilized by grant recipients to help deliver key broadband elements of the program. 5. Reason for modification if showing a positive amount is an obligation for the year that is represented by the first two digits of the prime award I.D., if showing a negative amount IT is a DE-obligation or a return of funds for the year represented by the first two digits of the prime award I.D.