FEDERAL GRANT ACRONYMS

ABA American Bar Association

BLS Bureau of Labor Statistics

CFR Code of Federal Regulations

CLE Continuing Legal Education

CPA Certified Public Accountant

CPE Continuing Professional Education

DoD Department of Defense

DUNS Data Universal Numbering System

EA Enrolled Agent

EFT Electronic Funds Transfer

EIN Employer Identification Number

EITC Earned Income Tax Credit

ESL English as a Second Language

F&A Facilities and Administrative Costs

FAC Federal Audit Clearinghouse

FDIC Federal Deposit Insurance Corporation

FFATA Federal Funding Accountability and Transparency Act

FOIA Freedom of Information Act

FTE Full-time Equivalent

GSA General Services Administration

HHS Department of Health and Human Services

ICRA Indirect Cost Rate Agreement

IHE Institutions of Higher Education

IRB Internal Revenue Bulletin

IRC Internal Revenue Code

ITIN Individual Taxpayer Identification Number

LOW INCOME TAXPAYER CLINICS 85

LEP Limited English Proficiency

LITC Low Income Taxpayer Clinic

LSC Legal Services Corporation

LTA Local Taxpayer Advocate

MCLE Mandatory or Minimum Continuing Legal Education

MIE Meals and Incidental Expenses

MTDC Modified Total Direct Costs

NOA Notice of Award

OIC Offer in Compromise

OMB Office of Management and Budget

PMS Payment Management System

PSA Public Service Announcement

QBA Qualified Business Administrator

QTE Qualified Tax Expert

SAM System for Award Management

SAMS Systemic Advocacy Management System

SSN Social Security Number

TAC Taxpayer Assistance Center

TAS Taxpayer Advocate Service

TBOR Taxpayer Bill of Rights

TCE Tax Counseling for the Elderly

TCO Tax Compliance Officer

TIN Taxpayer Identification Number

TVPA Trafficking Victims Protection Act of 2000

UEI Unique Entity Identifier

VITA Volunteer Income Tax Assistance

86 LOW INCOME TAXPAYER CLINICS

Glossary