Important Links
Electronic Services
Office of Management and Budget (OMB) Circulars
OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004) HTML or PDF (109 pages, 263 kb), Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
OMB Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations (11/19/1993) (further amended 09/30/1999, Relocated to 2 CFR, Part 215 (32 pages, 243 kb))
OMB Circular A-122, Cost Principles for Non-Profit Organizations (05/10/2004) HTML or PDF (55 pages, 220 kb), Relocated to 2 CFR, Part 230 (17 pages, 235 kb)
OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (includes revisions published in the Federal Register 06/27/2003 and 06/26/2007) (34 pages, 173 kb)
Other Links
US Tax Court
View trial session schedules, Tax Court opinions, information on the Clinical, Student Practice & Bar-Related Pro Bono Program, and more.
Systemic Advocacy Management System (SAMS)
Help identify and recommend solutions to problems with the IRS and the tax code.
Office of Professional Responsibility (OPR)
OPR establishes and enforces consistent standards of competence, integrity and conduct for tax professionals.
Annual Reports to Congress (ARC)
The National Taxpayer Advocate submits two reports to Congress each year.
Division of Payment Management (DPM)
DPM provides grant-type payments, cash management, and grant accounting support services.
Limited English Proficiency Resources - A Federal Interagency Website
This site provides links to resources for limited English proficiency and language services. The resources provided may be useful but are in no way endorsed by the LITC Program Office. If you choose to use this website as a resource, keep in mind that English as a Second Language (ESL) taxpayers are not necessarily the same as limited English proficiency (LEP) taxpayers, so certain materials on the website may not be applicable.
TAX-LITC Listserve
The TAX-LITC Listserve is sponsored by the Low Income Taxpayers Committee of the American Bar Association Section of Taxation. The Low Income Taxpayer Clinic (LITC) discussion group is provided as a service to LITCs. This form of communication may be useful to staff and volunteers of LITCs to exchange information and ideas on tax matters, but the Listserve is in no way endorsed by the LITC Program Office.
