A. TECHNICAL EVALUATION OF NEW GRANT APPLICATIONS AND SCORING CRITERIA

Technical Evaluation

Applications that pass the eligibility screening process will then undergo a technical evaluation by a ranking panel. Applications can receive a maximum of 100%. Applications receiving a score of 49% or lower will receive a review by the LITC Program Office to ensure that the ranking score is adequately supported. If the score is supported by the application, the application will not move forward in the review process and will not receive an award. Applicants may request their scores through a Freedom of Information Act (FOIA) request. For information about submitting a FOIA request, see https://www.irs.gov/privacy-disclosure/freedom-of-information-act-foia-guidelines.

During the technical evaluation, independent ranking panels will review each New Grant Application using the criteria listed below and award percentage points based on the information provided in the application. Ranking panel members will evaluate each program plan based on how it supports the goals of the LITC Program. Returning applicants must answer all the questions fully, keeping in mind that the ranking panel will not have access to any information regarding the applicant’s past performance other than what is provided in the application. See Figure 5 for a percentage of points awarded to each section of the application.

Background

This section includes an overview of the sponsoring organization, years in operation, size, and service area; service delivery currently being provided and selected data on service provision; and experience in service delivery whether operating an LITC or delivering representation and education services to low-income and ESL taxpayers.

Taxpayer Access, Geographic Coverage, and Outreach

This section requests information about language access, language options, and reasonable accommodation. Because the clinic must be able to effectively communicate with ESL taxpayers, the applicant must explain how they will educate taxpayers about their rights and responsibilities or when representing them in controversies. This section also requests information about provision of reasonable accommodation, geographic service area, and target audience, including a requirement to cite the sources of data used to describe the service area. The applicant must list current or planned partnerships and explain how those partnerships will be used to reach and deliver services to taxpayers. The applicant must also explain how they plan to publicize the clinic and conduct outreach. If the clinic participates in a U.S. Tax Court program, that should also be stated.

Taxpayer Services

The applicant should detail the approach that will be used to deliver each of the key clinic services for either an ESL Education program or a program to provide Representation, Education, and Advocacy.

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Staffing

The staffing section requests names and contact information for key personnel, along with their qualifications and education. If a position has not yet been filled, the applicant should provide information about the education or qualifications required for a successful job candidate. For programs providing representation, education, and advocacy, if no staff member is licensed in U.S. Tax Court, the applicant will be asked about future plans to provide services in U.S. Tax Court, if any. Alternatively, if a clinic will use a volunteer to provide services, the clinic is asked to provide information about that volunteer. Lastly, the applicant should describe whether and how students will be used to help deliver services.

Volunteers

This section addresses the use of volunteers, including a description of the clinic’s pro bono (volunteer) panel and plans for volunteer recruiting and retention. Applicants should provide a robust explanation, especially if they plan to rely upon volunteer services to help meet match requirements or to serve as a primary service delivery model.

Clinic Operations

This section will provide information about how services will be provided. The questions asked depend upon which type of services the applicant is electing to provide: ESL Education or a Full LITC. For purposes of this section, if the question only applies to full LITCs, “full” will be noted after the criteria.

Information requested includes:

n Day, dates, and hours of operation;

n Whether the clinic proposes to reduce the level of service for more than 30 consecutive days during a

grant period;

n Intake process used for taxpayers to request services and for determination of eligibility, etc. (Full);

n Policy on acceptance of cases over 250% of poverty level (Full);

n Policy on acceptance of cases where the amount in controversy exceeds the general limit (Full);

n Plans to charge a nominal fee (Full);

n Case management system (Full);

n Case assignment procedures (Full);

n Monitoring procedures (Full);

n Time tracking and procedures;

n Security and privacy; and

n Complaint procedures.

Training and Resources

The training and resources section is where the applicant demonstrates that it has a plan for ensuring that its staff (including students and volunteers) are knowledgeable, current, and able to secure additional training when needed to acquire additional skills to perform their work. Applicants should consider not only substantive tax law training but training on administrative processes, procedures, and grant requirements. The applicant should differentiate between internal and external training and list any available research materials and software available to the clinic.

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Financial Responsibility

This section asks the applicant to describe its ability to properly spend and account for federal and matching funds by explaining:

n Experience managing federal grants or other state and private funds;

n Accounting procedures;

n Whether the clinic provides current year tax preparation (as this activity needs to be tracked separately for

grant purposes);

n How grant expenditures other than time are identified and tracked;

n Plans for financial audits or reviews;

n Description of the financial statement provided with the application;

n Whether it is audited or unaudited;

n Whether the clinic is a recipient of Legal Services Corporation (LSC) funds; and

n Date of financials submitted.

Program Evaluation and Improvement

In this section, the applicant should describe its approach to defining and measuring success and determining client satisfaction. The applicant should also explain how it plans to use program evaluations to improve its services.

Program Numerical Goals

The applicant should describe its approach to setting goals and list the numeric goals for 2027.

Civil Rights Information

The responses to the Civil Rights Information section and the Reasonable Accommodation response earlier in the application will be used by the Office of Civil Rights and Compliance to evaluate whether the applicant is compliant, conditionally compliant, or non-compliant with civil rights laws. This section is not scored, but it is mandatory.

Only information contained in the application will be considered during the technical evaluation process. It is important that a submission contains all required information to achieve the maximum score.

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Figure 5, Grants Evaluation Breakdown of Scoring