Cost sharing or matching.

CFR · 2024-01-01 · US · Title 2

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.

official document · source cfr-2024 · id 2:§ 1000.306