qualified low-income taxpayer clinic

(1) Qualified low-income taxpayer clinic (A) In general The term “qualified low-income taxpayer clinic” means a clinic that— (i) does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred); and (ii) (I) represents low-income taxpayers in controversies with the Internal Revenue Service; or (II) operates programs to inform individuals for whom English is a second language about their rights and responsibilities under this title. (B) Representation of low-income taxpayers A clinic meets the requirements of subparagraph (A)(ii)(I) if— (i) at least 90 percent of the taxpayers represented by the clinic have incomes which do not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget; and (ii) the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463.

Source

26 USC § 7526(b)(1)


Scoping language

For purposes of this section
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