Form 13424-B - Low Income Taxpayer Clinics (Litcs) Interim And Year-End Report Controversy Issues - 2012 Page 3
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4Instructions for Form 13424-B, Low Income Taxpayer Clinics (LITCs)
2012 Interim and Year-End Report Controversy Issues
Note: Each controversy clinic must complete Form 13424-A, General Information, Form 13424-C, Advocacy Information,
Form 13424-K, Controversy Case Information, and Form 13424-B, Controversy Issues.
When submitting your Interim and Year-End Reports, include this form (Form 13424-B) as part of the Program Narrative. Interim
Report and Year-End Report requirements are described in Publication 3319, pages 71-74, and pages 75-77, respectively.
Note: Interim and Year-End Reports, including this form (Form 13424-B) may be released under the Freedom of Information Act
(FOIA). In response to a FOIA request, the LITC Program Office will release these reports after appropriate redactions to ensure
confidentiality of taxpayer information.
Purpose
This form is used to report issues worked by a clinic while representing taxpayers in controversy cases. The issues reported should
relate to all cases reported on Form 13424-K, line 1c.
The Program Office uses the information reported on this form and the other reporting forms to determine the scope of services
provided by clinics. Data is also aggregated to provide program-wide statistical information about services provided to low income and
English as a Second Language (ESL) taxpayers. Please be careful to follow the instructions for this form and to report all information
completely and accurately.
Reporting Requirements
Controversy
If your clinic has been funded to provide representation in controversy cases, complete all parts of this form.
Reporting period
Clinics are required to report on clinic activities twice during the grant cycle. The grant cycle is January 1 through December 31 for the
year in which a grant award is received. An Interim Report is required to report activities conducted for the period from January 1,
2012, through June 30, 2012; a Year-End Report is required to report activities conducted for the entire grant cycle, the period from
January 1 through December 31, 2012. Check the appropriate box at the beginning of the form indicating for which period the report is
being completed.
The reports capture all controversy issues arising from all controversy cases that were open at any time during the reporting period,
including cases carried over from the previous grant cycle. The issues reported should relate to all cases reported on Form 13424-K,
line 1C for the same reporting period.
Definition of a controversy issue
A controversy arises from a dispute between a taxpayer and the IRS concerning the amount or collection of a federal tax liability. A
controversy issue is counted and reported when the clinic advocates on behalf of a taxpayer to the IRS to resolve a dispute related to
that issue. An issue is not counted on this form when the clinic only discusses the issue with the taxpayer. See Example 3 below.
Instead, advice is reported as a one-on-one consultation on Form 13424-A.
A case may involve more than one issue and each issue that the clinic actively works on a case should be reported separately. An
issue is counted only once for each case, regardless of the number of tax years involved. See Example 2 below.
Examples
Example 1: Clinic A represented ten taxpayers in Earned Income Tax Credit (EITC) examination cases during the reporting period.
Each case has four issues - head of household filing status, dependency exemptions, child tax credit, and EITC eligibility. To
complete this form, Clinic A would enter “10” on lines 28, 31, 36, and 37.
Example 2: Clinic B represented a taxpayer in a collection case that involved having six tax periods classified as currently not
collectible. Clinic B would count this as one currently not collectible issue, regardless of the number of tax periods involved.
Example 3: Clinic C represented a taxpayer in a collection case that involved negotiating with the IRS to establish an installment
agreement. In the course of the representation, Clinic C discussed with the taxpayer various collection alternatives, including the
possibility of making an offer-in-comprise. The installment agreement issue would be counted as an issue, but the offer-in-compromise
(OIC) issue would not be counted as an issue because the OIC was discussed but not worked.
13424-B
Department of the Treasury - Internal Revenue Service
Form
(Rev. 11-2011) Catalog Number 53041F
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