Issue Number:  IR-2026-64

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Apply for a Low Income Taxpayer Clinic grant to serve taxpayers in your community

Grant application period runs May 6 to July 6, 2026

IR-2026-64, May 6, 2026

WASHINGTON — The Low Income Taxpayer Clinic Program today announced it will accept applications for LITC matching grants from all qualified organizations from May 6, 2026, to July 6, 2026. The grant period of performance will be Jan. 1, 2027, through Dec. 31, 2027, and applications from underserved areas will be given special consideration.

The Taxpayer Advocate Service, an independent organization led by National Taxpayer Advocate Erin M. Collins, administers the LITC Program. Although LITCs receive partial funding from the IRS, LITCs and their employees and volunteers operate independently from the IRS.

“Low Income Taxpayer Clinics are essential to ensuring that every taxpayer, regardless of income or language, has access to a fair and just tax system,” Collins said. “These clinics are a lifeline that protect taxpayer rights, ensure fairness, and provide trusted support to those who need it most. I encourage community organizations to apply and join us in expanding this vital work so that every taxpayer, in every community, has access to justice.”

IRS Chief Executive Officer Frank J. Bisignano added, “Low Income Taxpayer Clinics are an important part of the IRS’s overall approach to improving case resolution and protecting taxpayer rights. By helping taxpayers resolve issues earlier, these clinics can reduce burdens for taxpayers and the IRS alike. Expanding taxpayer access to qualified representation helps ensure cases are handled correctly and limits unnecessary escalation.”

LITCs ensure the fairness and integrity of the tax system for taxpayers by:

Providing pro bono representation to assist low-income taxpayers in resolving tax disputes with the IRS.

Educating taxpayers for whom English is a second language about their rights and responsibilities as taxpayers.

Identifying and advocating for issues that impact these taxpayers.

The IRS awards matching grants to qualifying organizations to develop, expand, or maintain an LITC. For every dollar awarded by the IRS, an LITC must provide an equal match. An LITC must also provide services for free or for no more than a nominal fee, except for reimbursement of actual costs incurred.

Applicants may request up to $200,000 for the 2027 grant year. If Congress reduces overall funding for the LITC Program or reduces the per-clinic funding cap amount for fiscal year 2027, the IRS will adjust each grant recipient’s award accordingly.

Applicants must submit grant applications electronically by 11:59 p.m. Eastern Time on July 6, 2026. The funding number is TREAS-GRANTS-042027-001. Send questions about the LITC Program or grant application process to LITCProgramOffice@irs.gov.

Expanded access to reach underserved communities

The LITC Program continues to expand access to clinic services by supporting new clinics and innovative service delivery models designed to reach underserved communities. Special consideration will be given to applicants proposing to serve in Hawaii, Kansas, Montana, West Virginia, and Wisconsin and in underserved counties with limited or no coverage, including the following counties in Florida, Nevada, and South Dakota:

• Florida: Brevard, Citrus, Glades, Hamilton, Hardee, Hendry, Hernando, Highlands, Indian River, Lafayette, Lake, Madison, Martin, Nassau, Okeechobee, Orange, Osceola, Polk, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Taylor, and Volusia.
• Nevada: Carson City, Churchill, Douglas, Elko, Esmeralda, Eureka, Humboldt, Lander, Lincoln, Lyon, Mineral, Nye, Pershing, Storey, and White Pine.
• South Dakota: Aurora, Beadle, Bennett, Bon Homme, Brookings, Brown, Brule, Buffalo, Butte, Campbell, Charles Mix, Clark, Clay, Codington, Corson, Custer, Davison, Deuel, Dewey, Douglas, Edmunds, Fall River, Faulk, Grant, Gregory, Haakon, Hamlin, Hand, Hanson, Harding, Hughes, Hutchinson, Hyde, Jackson, Jerauld, Jones, Kingsbury, Lake, Lawrence, Lincoln, Lyman, McCook, McPherson, Meade, Mellette, Miner, Minnehaha, Moody, Oglala Lakota, Pennington, Perkins, Potter, Sanborn , Shannon, Spink, Stanley, Sully, Todd, Tripp, Turner, Union, Walworth, Yankton, and Ziebach.

The IRS is particularly interested in applications that address geographic gaps or areas with high compliance activity but limited clinic presence. Priority will be given to established organizations that can extend services into underserved areas, including those using referral models for representation, and organizations with strong community partnerships that can quickly deliver effective ESL education services.

Webinar schedule

The LITC Program Office will host optional webinars to learn more about the LITC Program and the application process. These sessions will provide further information for new applicants or those interested in learning more about the process. Visit the LITC Grants site to register.

• Session One: Application Basics, Tuesday, May 12, 2026, 1-3 p.m. ET.
• Session Two: LITC Grants Portal Overview and Application Considerations, Wednesday, May 13, 2026, 1-3 p.m. ET.
• Session Three: Budget Basics, Tuesday, May 26, 2026, 1-3 p.m. ET.
• Q&A Sessions: Tuesday, June 16, 2026, and June 29, 2026, 1-2 p.m. ET, no formal presentation.

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Issue Number:   IR-2026-63

Inside This Issue

IRS updates conservation easement site; settlement opportunity details forthcoming

IR-2026-63, May 6, 2026

WASHINGTON — The Internal Revenue Service today announces updates to its Conservation Easement site, expanding information on abusive conservation easement transactions, recent court decisions, and warning signs for investors.

“Congress created the conservation easement deduction to encourage genuine preservation, not to subsidize abusive tax shelters,” said IRS Chief Executive Officer Frank J. Bisignano. “The updated information on IRS.gov explains why the IRS continues to challenge these transactions and highlights the serious risks taxpayers face when they are sold inflated tax benefits disguised as conservation.”

The IRS reminds taxpayers that, while properly structured conservation easements can provide important public benefits, promoter-driven transactions are often built on inflated valuations that can lead to disallowed deductions, substantial penalties and other consequences. The updated Conservation Easement site addresses these issues in detail.

The IRS also announces that it will soon release the terms of a time-limited settlement opportunity for eligible taxpayers involved in these transactions. Following that announcement, the IRS will extend settlement offers to eligible partnerships to provide an opportunity to resolve the federal tax consequences of these transactions with certainty.

“The courts have repeatedly rejected abusive conservation easement arrangements, often sustaining major reductions in claimed deductions and significant penalties,” said Acting IRS Chief Counsel Kenneth J. Kies. “Taxpayers and their advisors should carefully review the updated information and the settlement terms when they are announced.”

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Issue Number:  IR-2026-62

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IRS requests applications for 2027 IRSAC membership

IR-2026-62, May 5, 2026

WASHINGTON — The Internal Revenue Service is accepting applications for the Internal Revenue Service Advisory Council through June 5, 2026.

The IRSAC advises IRS leadership and provides a public forum for discussing key tax administration issues between IRS officials and representatives of the public. The committee operates under the Federal Advisory Committee Act, and includes volunteer members representing a cross-section of tax-related interests. Each year, the IRSAC presents a report to IRS leadership.

The IRS is seeking qualified individuals to serve three-year terms, beginning in January 2027. Applicants should represent the taxpaying public and have experience in areas such as tax preparation for individuals, small businesses and large, multi-national corporations; tax-exempt and government entities; information reporting; and/or taxpayer or consumer advocacy.

Applicants must complete the IRSAC application and submit a resume. Additionally, applicants must provide a one- or two-page statement of interest highlighting recent examples of specific skills and qualifications, including experience in:

• Applying tax law knowledge to resolve complex tax issues.
• Evaluating issues from a broad perspective and effectively communicating recommendations.
• Working with third-party individuals or organizations who interact with the IRS on behalf of taxpayers.
• Supporting online services for tax professionals and user experience design.

Strong critical thinking, strategic planning, and oral and written communication are desirable.

Applicants must submit a tax check waiver form and undergo an IRS practitioner background check. Those deemed “best qualified” will also undergo an FBI fingerprint check. Information on the tax check waiver will be provided upon receipt of the application.

Questions about the IRSAC and the application process can be emailed to publicliaison@irs.gov.

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Issue Number:   IR-2026-61

Inside This Issue

IRS recognizes importance of small businesses, provides helpful resources

IR-2026-61 May 5, 2026

WASHINGTON — The Internal Revenue Service today announced a series of resources and events to support small businesses during National Small Business Week, which runs through May 9.

For over 60 years, the U.S. Small Business Administration has recognized National Small Business Week to honor the critical role small businesses play in the nation’s economy. The IRS joins the effort by highlighting tools, guidance, and educational resources to help small business owners meet their tax obligations and plan for success.

“Small businesses are a vital part of the American economy and a key driver for its success,” said IRS Chief Executive Officer Frank J. Bisignano. “During National Small Business Week, we are highlighting the practical resources to help business owners stay compliant, protect their operations, and make informed financial decisions.”

Daily key topics for small businesses  

During National Small Business Week, the IRS will highlight important tax topics to help small business entrepreneurs:

• Avoid the scam. Small businesses should be on the lookout for scams, take proactive steps to safeguard their business, data, and employees, and report suspicious activity.
• Best practices for small businesses and tax professionals supporting small businesses. Business owners should choose the appropriate business entity, obtain an Employer Identification Number, maintain accurate records, hire qualified professionals, and stay current with tax obligations.
• Smart planning for small business success. Work with tax professionals throughout the year, understand available credits and deductions, and make timely estimated tax payments. People doing business in the gig economy and entrepreneurs should plan as well.
• Transformation and improvements: Exploring tools and technology. Use IRS digital tools, including the Business Tax Account, electronic filing options, and secure messaging, to manage tax responsibilities more efficiently.
• Prepare: Put a plan in place. Maintain records, safeguard assets, and review resources available to help businesses prepare for and recover from disasters.

Resources available year-round

• Webinars for small businesses cover topics such as business income, expenses, and tax responsibilities. Upcoming webinar, Understanding Federal Taxes for Small Businesses, will be held Thursday, May 7, from 2:00-3:30p.m. EDT.
• Workshops, meetings, and seminars are offered nationwide and through virtual events.
• e-News for small businesses is a free email service with updates, reminders, and tips.
• Current tax tips offer up-to-the-date tips to help businesses stay informed.
• gov is a central hub of information, including current guidance such as standard mileage rates, as well as other tools and services for business owners.

In addition to IRS.gov, the IRS routinely publishes helpful information on YouTube, Facebook, X, LinkedIn, and Instagram.

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