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
(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-incometaxpayer clinic 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.
(6) Provision of information regarding qualified low-income taxpayer clinicsNotwithstanding any other provision of law, officers andemployees of the Department of the Treasury may—
2019—Subsec. (c)(6). Pub. L. 116–25 added par. (6).
Effective Date of 2019 Amendment
“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 1, 2019].”