2 CFR 1000.306 - Cost sharing or matching.

Regulations last checked for updates: Nov 24, 2024

Title 2 - Grants and Agreements last revised: Jan 01, 1900

View all text of Part 1000 [§ 1000.10 - § 1000.337]

§ 1000.306 - Cost sharing or matching.

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;

(d) The qualified representative is acting in a representative capacity and is advocating for a taxpayer.

authority: 5 U.S.C. 301; 31 U.S.C. 301; 2 CFR part 200

source: 79 FR 76047, Dec. 19, 2014, unless otherwise noted.

cite as: 2 CFR 1000.306