[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.806]

[Page 140-141]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                Subpart H_Tax Counseling for the Elderly
 
Sec. 601.806  Solicitation of applications.

    (a) Solicitation. The Commissioner of Internal Revenue or the 
Commissioner's delegate may, at any time, solicit eligible agencies and 
organizations to submit applications. Generally, applications will be 
solicited and accepted in June and July of each year. Deadlines for 
submitting applications and the schedule for selecting program sponsors 
will be provided with application documents.
    (1) Before preparing and submitting an unsolicited application, 
organizations are strongly encouraged to contact the Internal Revenue 
Service at the address provided in paragraph (b) (2) of this section.
    (2) A solicitation of an application is not an assurance or 
commitment that the Internal Revenue Service will enter into a 
cooperative agreement. The Internal Revenue Service will not pay any 
expenses or other costs incurred by the applicant in considering, 
preparing or submitting an application.
    (b) Application. (1) In the application documents, the Commissioner 
or the Commissioner's delegate will specify program requirements which 
the applicant must meet.

[[Page 141]]

    (2) Eligible organizations interested in participating in the 
Internal Revenue Service Tax Counseling for the Elderly program should 
request an application from the:

Program Manager, Tax Counseling for the Elderly, Taxpayer Service 
Division TX:T:I, Internal Revenue Service, 1111 Constitution Ave., N.W., 
Washington, DC 20224, (202) 566-4904.