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Code of Federal Regulations Title 2. Grants and Agreements § 2.1000.306 Cost sharing or matching

Current as of January 02, 2025 | Updated by Findlaw Staff

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:

(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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 2. Grants and Agreements § 2.1000.306 Cost sharing or matching - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-2-grants-and-agreements/cfr-sect-2-1000-306/

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