The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court.
26 U.S. Code § 7526. Low-income taxpayer clinics
(a) In general
(b) DefinitionsFor purposes of this section—
(1) Qualified low-income taxpayer clinic
(A) In generalThe term “qualified low-income taxpayer clinic” means a clinic that—
does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred); and
represents low-income taxpayers in controversies with the Internal Revenue Service; or
(B) Representation of low-income taxpayersA clinic meets the requirements of subparagraph (A)(ii)(I) if—
the amount in controversy for any taxable year generally does not exceed the amount specified in section 7463.
(2) ClinicThe term “clinic” includes—
(3) Qualified representative
(c) Special rules and limitations
(1) Aggregate limitation
(2) Limitation on annual grants to a clinic
(3) Multi-year grants
(4) Criteria for awardsIn determining whether to make a grant under this section, the Secretary shall consider—
(5) Requirement of matching fundsA low-income taxpayerclinic must provide matching funds on a dollar-for-dollar basis for all grants provided under this section. Matching funds may include—
the salary (including fringe benefits) of individuals performing services for the clinic; and
the cost of equipment used in the clinic.
Indirect expenses, including general overhead of the institution sponsoring the clinic, shall not be counted as matching funds.