StacksVerified U.S. regulatory reference

2 CFR §1000.306

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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:
  1. (a)The grantee is funded to provide controversy representation;
  2. (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;
  3. (c)The qualified representative is not a student; and
  4. (d)The qualified representative is acting in a representative capacity and is advocating for a taxpayer.