# Presentation: 811533

## 2009 Filing Season

**SITE COORDINATOR’S **
**WORKSHOP**

## THANK YOU

**Your expertise, skill, and time is essential to the success of the VITA/TCE programs.**
**On behalf of the many taxpayers you serve and the Internal Revenue Service, ****THANK YOU****!**

## Workshop Agenda

**2008 Accomplishments**
**Pub. 1084, *****Site Coordinator’s Handbook *****(Rev 10-08)**
**Pub. 3189, *****Volunteer e-file Administrator Guide *****(Rev 10-08)**
**Site Coordinator’s Roles and Responsibilities**

## Workshop Agenda (Cont’d.)

**Ordering Site Materials**
**Quality Site Requirements **
**2009 Quality Improvements **
**E-file & ****TaxWise ****® Changes**
**Site Administration**
**IRC Section 7216 Notices**

## Workshop Agenda (Cont’d.)

**Forms and Agreements**
**Tax Law Changes**
**Site Closing Procedures**
**Volunteer Recognition**
**Site Assistance**
**Q & A**

## 2008 Accomplishments

**# Returns Prepared**
**# e-filed returns**
**E-file % rate**
**ESP Returns prepared **
**# Volunteers**
**# of sites**
**# Partners and/or coalitions**
**Outreach statistics**

**Notes:**
Territory/State achievements/accomplishments.

## 
RESOURCE GUIDES
FOR
SITE COORDINATORS

**RESOURCE GUIDES**
**FOR**
**SITE COORDINATORS**

## Publication 1084Site Coordinator’s Handbook 

**Coordinator’s Reference Guide**
** **
**Managing a Volunteer site**
**IRS Contact Information**
**Info for a successful Filing Season**

**Notes:**
Please refer to Publication 1084, IRS Volunteer Site Coordinator’s Handbook.
The contents of this publication have been developed to assist you with how to properly set up your sites.  It explains your roles and responsibilities as well as those of your Volunteers.  It is important to be familiar with the information contained in this handbook.  It is designed to provide direction, suggestions and information that will make the site more successful.  Volunteers will be better prepared to assist taxpayers if the Site Coordinator is familiar with their role as well as the roles of the Volunteer staff.  As Site Coordinators, you must ensure that the necessary processes are in place at the site and that all Volunteers are following them.
The first page of Pub 1084 contains the IRS contact information.  Please read the letter on Page 1 from the Director of SPEC.
Pub 1084 is separated into tabs separating Pre-Filing Season, Filing Season and Post Filing Season activities.  Please become familiar with the contents of the Pub 1084.
Please turn to Section l-11 and note that Roles and Responsibilities are identified to help you succeed.  We will go over these in detail later.    
Please note the Exhibits are at the end of Pub 1084; Exhibits–21 thru Exhibits-56. The Forms are located here as well as Roles, Tasks, and Skills for each of the Volunteer roles.
The Glossary is located on pages Glossary–57 thru Glossary–60. This will assist you in defining key terms used in Pub 1084.  

## Publication 3189 Volunteer e-file Administrator Guide

**Resource Guide for e-file sites**
**Guidance on IRS standards **
**Administrative procedures for TaxWise****®**
**E-file documents needed**

**Notes:**
Please refer to Publication 3189, Volunteer e-file Administrator Guide, (Pub 3189). 
The contents of this publication have been developed to assist e-file administrators in implementing the correct electronic filing procedures at a volunteer e-file site. It is important to be familiar with the information contained in this handbook.
Please read the Highlights for the Filing Season on pages 7 thru 12 and Guidelines on pages 13 thru 24.  The accuracy of returns prepared is imperative.  
If there is no designated e-file administrator, you, as Site Coordinator, will be responsible for all electronic filing procedures. You should provide assistance and support to ensure the accuracy of returns prepared.  Please become familiar with Volunteer Return Preparation Program Quality Improvement (VRPP-QIP) Enhancements on page 7; New in TaxWise for Tax Year 2008 on pages 8 thru 12; and e-file Quality Review on page 14.
 The section on Security on pages 25 thru 28 is extremely important; please ensure that you are aware of the importance of security and ensure all Volunteers are aware as well.  
Pub 3189 is separated into tabs for TaxWise Pre-Filing Season,  Filing Season and TaxWise Post Filing Season activities.  Please become familiar with the contents of the Pub 3189.
Please note the Exhibits are at the end of Pub 3189 on pages 109 thru 130; Exhibit 1 thru Exhibit 14. The Forms, Publications and e-file documents are located here as well as contact information and Most Common Reject Codes
The Glossary is located on pages 131 thru 134. This will assist you in defining key terms used in Pub 3189.  

## Site Coordinator Roles and Responsibilities

**Site Management**
**Program Coordination**
**Administrative Oversight**
**Volunteer Staffing**
**Publicity  **

**Notes:**
Pub 1084: In-depth discussion of the various sections
Please turn to Section l-11. This is a list of all of the Site Coordinator Roles and Responsibilities.  Several of these will be discussed in detail later in the Quality Site Requirement (QSR) section.
The Site Coordinator’s role is extremely important. As the Site Coordinator, you are responsible for program coordination and various administrative duties associated with managing a site.  You also have influence on the quality of returns prepared at the site and the Volunteer’s adherence to the QSR.
Please turn to Section ll–11. Volunteer Orientation is very important in ensuring that all Volunteers know what is expected and that everyone is on the same page, especially around the QSR.
Please refer to Section ll-18. Please read Ensuring Accuracy and Quality of Return Preparation. It is very important that taxpayers receive accurate and quality tax return preparation at the site.  Volunteer Quality Alerts, the preferred communication , are  excellent tools used to provide volunteers with educational messages. There should be a process in place at the site to ensure that all Volunteer Quality Alerts are available, read and understood by all Volunteers.
When possible, Site Coordinators should consider delegating some of the many responsibilities in an effort to manage the work and develop new Coordinators in the Volunteer program. 
Please read Site Preparation Checklist Section 11-17.  When recruiting volunteers, please consider a publicity campaign. Please refer to Exhibit 16 for draft news releases that you are encouraged to use.   
See exhibit pages 42-43. This section includes various options for publicizing a site. Consider news paper, TV, radio, stuffers, church bulletins etc. As the Site Coordinator, it is important for you to publicize accurate site operating information, including Partner Websites. 

## Ordering Site Materials

**Electronic Form 2333V**
**Validated by Territory**
**Email Notifications on Shipment**
**Average delivery time - 3 weeks**
**Order by December 1, 2008**

**Notes:**
This year, SPEC began a new ordering system via e-mail for Site Coordinators.  Many of you received an electronic Form 2333V, Volunteer Program Order Form in PDF format.  You verified your address information (the PDF will have this information pre-populated with existing account information).  Completed the Form 2333V PDF by entering the quantity of products needed and the date needed, last date accepted, and SPEC use only fields. The completed PDF was saved and sent as an attachment to pdf.orders@linprod1.publish.no.irs.gov. 
Media & Pubs received your order, you should have been sent an acknowledgement e-mail.  The order was then reviewed by your Stakeholder Relationship Tax Consultant (SRTC) previously known as a Relationship Manager and then you received another e-mail stating that the order was submitted for processing.  This last e-mail included a unique order number and a recap of the approved order.  Each time product (exception for training products) is shipped you will receive e-mail notifications.

## 	
QUALITY
 SITE REQUIREMENTS

**QUALITY**
** ****SITE REQUIREMENTS**

**Notes:**
The goal or objectives of the VRPP-Quality Improvement Process are to deliver accurate returns, provide  quality service  to the taxpaying public, and attain a consistent application of the return preparation process.

## Quality Site Requirements QSR)

**1.  Volunteer Certification**
**2.  Intake & Interview process**
**3.  Reference materials available**
**4.  Quality Review Process**
**5.  Timely filed/delivered returns**
**6.  Privacy & Confidentiality guidelines**

**Notes:**
Please refer to Pub 1084, Section l-11. 
There are ten QSR - Each will be discussed in detail.  
QSR were developed to ensure consistent operation of sites and completion of accurate returns by the Volunteer preparers. It is part of your responsibility to assure that all of your Volunteers follow the processes that lead to accurate returns. Each taxpayer using the services offered through the VITA/TCE program should be confident they are receiving accurate return preparation and quality service.  
Each QSR is mandatory for all Volunteer sites. 
Please refer to the Quality Site Requirements. Take a few minutes and become familiar with all nine QSR. 
Please read Section ll-18, Site Reviews. Please refer to Form 6729, Site Review Sheet and Form 6729C, Return Review Sheet.  These forms are found in Exhibit 23 and Exhibit 27. We encourage you to discuss these tools with your SPEC Relationship Manager. These tools are being used to review and assess site procedures and return accuracy.  

## QSR (Cont’d.)

**7.   Title VI Information Available**
**8.   Correct SIDN**
**9.   Correct EFIN**
**10. Security guidelines followed**

## QSR #1 –Volunteer Certification

**Volunteers must be certified to:**
**Answer tax law questions**
**Instruct tax law**
**Prepare or correct tax returns**
**Conduct Quality Reviews**

**Notes:**
Please refer to Pub 1084: Section l-14 thru 15.

Please read Pub. 1084: Section l- 15. A listing of all Volunteers working at the site must be provided to your local IRS SPEC contact.  The list should include all Volunteer names and must contain the levels of training for each Volunteer preparing, correcting, reviewing or instructing. Form 13206 is the recommended method of providing this information, however a listing/spreadsheet containing the same information can be provided. Form 13206 can be found in Exhibit 7.
Testing is accomplished by taking an IRS paper test (Form 6744 or 6745) on-line using Link and Learn Taxes or through Tax Wise University. All Volunteers must score 80% or better on the certification component of each course to be certified in that area (Basic, Intermediate, Advanced, Military, International, Foreign Student/Scholar, Puerto Rico).
Please note that generally all SPEC Site Reviews will be unannounced.  Please ensure that Forms 13615/13206/wallet cards are available at the site to validate volunteer certification.

## QSR #2 – Intake & Interview Process

**All sites must use an intake & interview process.  **
**The process must include using an IRS approved Intake/Interview tool for every return prepared.**

**Notes:**
Please refer to Pub 1084, Section ll-17.
The Intake and Interview Process includes conducting a complete interview with the taxpayer
The process includes the use of an approved Intake & Interview Sheet
Form 13614C is the preferred Intake/Interview & Quality Review Sheet, however you can use a Partner developed Intake & Interview sheet if it contains all of the same information and has been approved by your local SPEC office.

SPEC and TIGTA Shopping in 2008 validated that the intake and interview process is critical to successfully preparing an accurate return.  In those instances where the intake and interview process was effectively used, it resulted in higher accuracy.  

## QSR #3 - Reference Materials

**All sites must have Pub 4012  & Pub 17 available for every volunteer preparer & quality reviewer. **

**Notes:**
Please refer to Pub 1084, Glossary Section 58-59
Publication 17, Your Federal Income Tax for Individuals and  Publication 4012, Volunteer Resource Guide must be made available and should be used by all Volunteers. The preferred method is to have reference materials at each work station.
Pub 4012 is an excellent resource tool and contains decision trees. The Pub 4012 should be used to ensure that an accurate return is prepared. 
Generally electronic copies of Publications 17, 3189, and 4012 are included on the TaxWise® CD, in the file folder titled “Docs”. These documents can be downloaded and used in electronic format during return preparation.

## QSR #4 – Quality Review Process

**All sites ****must**** use a *****Quality Review process*****, which includes a ****100%**** review of ****all**** returns prepared.  **
**This process ****must**** include the use of an approved *****Quality Review Sheet***** for every return.**

**Notes:**
Please refer to Pub 1084 Section- 18.
The Quality Review Process should contain the following critical components:
Taxpayer’s participation in the review
Use of Form 13614C Intake/Interview & Quality Review Sheet, Form 8158, Quality Review Sheet or IRS-approved Partner developed Quality Review Sheet
Use of the source documents by the reviewer (Intake & Interview Sheet, income documents, all other source documents provided by the taxpayer)

All sites must use a Quality Review Process and an approved Quality Review Sheet which includes a 100% review of all returns. The preferred Quality Review method is to use a designated reviewer. 

Results from the SPEC shopping visits in 2008 confirmed once again that when a designated reviewer was used the return accuracy rate was higher than for peer review or self review.  The findings from the site reviews also indicated that fewer errors occurred when a designated reviewer was used at the site.

Form 8158 will be in TaxWise®.  

## QSR #5 – Timely Filing Tax Returns

**	****All sites must have a process in place to ensure every return is timely filed or delivered to the taxpayer.**

**Notes:**
Publication 1345, Handbook for Authorized e-file Providers provides critical information that must be adhered to by volunteer Electronic Return Originators (ERO). Guidance for timely filing returns is included in Chapter 2, Must Read Information, page 11. Pub 3189 pages 74-80 provides a high level overview of ERO requirements for ensuring timely filed returns.  Also refer to Pub 1084, Section l-17.
Timely delivery of returns includes:
Promptly retrieving acknowledgements 
Promptly working e-file rejects that can be corrected by the Volunteer
Reasonable efforts to timely notify taxpayers (within 24 hours) if rejects cannot be corrected
Providing the taxpayer with a completed return along with the correct processing center mailing address (for paper returns)
Promptly notifying taxpayers if any other problems are identified with return processing.

## QSR #6 – Privacy & Confidentiality

**	****Privacy and Confidentiality guidelines are being followed as outlined in Pub. 4299, *****Privacy and Confidentiality-A Public Trust (Rev 10-08)***

**Notes:**
Please refer to Pub 1084: Section l-12. 
Publication 4299, Privacy and Confidentiality – A Public Trust,  addresses the areas where diligence to detail is needed to ensure that the public trust is guaranteed and confidentiality is protected.  There are five key principles.
Key Principles
Partners and Volunteers must keep confidential the taxpayer information provided for tax return preparation.
Partners and Volunteers must protect physical and electronic data gathered for tax return preparation both during and after the filing season.
Partners who retain and use taxpayer personal information (for purposes other than the preparation of current or subsequent year returns) must provide written notice to the taxpayer outlining what information will be retained, for how long, how the information will be used, that it will be protected and obtain the taxpayer’s specific consent by signature, alternative electronic authorization is allowed.  The taxpayer must be allowed to refuse this use of their information without negative impact.
Partners and Volunteers using any equipment, IRS loaned, personal or organizational, must delete taxpayer information after filing season tax return preparation activities are completed.
Partners and Site Coordinators must keep confidential any personal Volunteer information provided.
Site Coordinators must educate Volunteers on the expectations for privacy and safeguarding Taxpayer information.  Pub 4299 should be shared with Volunteers.

## QSR #7 - Title VI

**	****Title VI of the Civil Rights Act of 1964 information must be displayed at the site or provided to taxpayers.      **

**Notes:**
Please refer to Pub 1084 Section l-12. 
Title VI states that no one be subject to discrimination or denied services because of race, color, religion, national origin, sex, age, disability or reprisal. This information must be displayed at the site or made available to the taxpayers.  The information is available on: 
Publication 4053 – Your Civil Rights Are Protected poster
Publication 730 – Important Tax Records Envelope
Form 4481 - Title VI stuffer
Partner developed documents containing the same information. 
Partners and sub-Partners are required to sign a Statement of Assurance Form 13325 or 13324 prior to receiving federal financial assistance (grants, equipment, software etc.)

Military sites are an exception.  Military has their own process for resolving EEO issues.

## QSR #8 - Correct SIDN

**   ****The correct Site Identification Number (SIDN) must be shown on all returns prepared.**

**Notes:**
Refer to Pub 3189, pages 53-56. 
Each Site Coordinator should ensure the work being performed at the sites is counted.  
Every return prepared by a Volunteer preparer must include the site identification number (SIDN). 
E-file administrators should set up computer defaults to ensure the correct SIDN automatically appears on the tax return. For paper returns, Volunteers should manually enter the correct SIDN and when available use the overprint form with the bold format indicated in the Paid Preparer's Section.

## QSR #9 - Correct EFIN

**   ****The correct Electronic Filing Identification Number (EFIN) must be used on all returns prepared electronically. **

**Notes:**
Please refer to Pub 3189, pages pgs 53 – 56.
E-file administrators should set up computer defaults to ensure the correct EFIN automatically appears on the tax return.

## QSR #10 – Security 

**	****Security Guidelines are being followed as outlined in Pub. 4299, *****Privacy and Confidentiality-A Public Trust (Rev 10-08)***

**Notes:**
Please refer to Pub 1084: Section l-12. 
Publication 4299, Privacy and Confidentiality – A Public Trust,  addresses the areas where diligence to detail is needed to ensure that the public trust is guaranteed and confidentiality is protected.  
Key Principles of Data Security
Partners and Volunteers must protect physical and electronic data gathered for tax return preparation both during and after the filing season.
Partners and Volunteers who use equipment, whether IRS loaned, personal or organizational, must delete taxpayer information after filing season tax return preparation activities are completed.
Partners and Site Coordinators must keep confidential any personal Volunteer information provided.
Site Coordinators must educate Volunteers on the expectations for privacy and safeguarding Taxpayer information.  Pub 4299 should be shared with Volunteers.

## Quality Improvements - 2009

**Combined Intake & QR tools**
**Site & Return Reviews**
**Mystery Shopping Reviews**
**Dedicated SPEC Review Cadre**
**Engage Site Coordinators in finding improvement opportunities  **

**Notes:**
There are several Quality Improvements for FY 2008:
Site Coordinators are the key to the overall success of Volunteer sites.  Workshops like this one have been developed to provide full support to you before, during and after the Filing Season.
Based on feedback received from internal and external Partners, Forms 13614 and 8158 were updated and combined to improve the return preparation process.
SPEC will continue to conduct Site & Return Reviews to gauge the effectiveness of return preparation processes, resource materials and volunteer training products.  Some Return Reviews conducted by SPEC employees will be include a documentation element.  Approximately 750 Return Reviews nationwide will comprise a statistically valid sample of the VITA/TCE return preparation program efforts.  These Return Reviews will be “documented” by scanning a redacted or sanitized copy of the tax return and the work papers for completing the return.  No personal taxpayer data will be kept.  All taxpayer data will be covered prior to copying so just the calculations on the return will be shown.  
Site Coordinators will be notified if their site has been chosen for a “statistical” review and the exact procedures will be discussed at that time.  This is an important 
Based on the valuable information gleaned from SPEC’s shopping visits during the 2008 filing season, SPEC will continue Shopping Visits and will conduct approximately 50 in 2009.  SPEC Shopping reviews will also include a completed site review by the assisting territory employee. 
TIGTA Shopping will continue during the 2009 Filing Season.  The number of conducted shopping reviews in 2009 will be 36.  SPEC is working with TIGTA to provide feedback on the sites shopped.  The SPEC Relationship Manager will receive information about the TIGTA shop and discuss it with the Site Coordinator. 
SPEC employees will continue to perform quality assurance visits (QIP Site Visits) with three QIP Return Reviews performed at each site.  In an effort to obtain an accurate assessment of activity at the site, the SPEC employee will not be providing advanced notice of the visits. 
We must all work together to ensure the operating processes are in place at each site to assist with accomplishing 100% accuracy.  

## Quality Improvements - 2009

**Strongly encourage adherence to the QSR with focus on:**
**Using a complete Intake & Interview Process & an effective Quality Review for every return, every time.**
**Quality Processes have been integrated into Training Material**

**Notes:**
During FY 2009 SPEC, in close collaboration with our Partners, will continue to emphasize the Quality Initiatives. 
The objectives of the VRPP Quality Improvement Process are to deliver accurate returns; provide quality service to the taxpaying public; and  
attain a consistent application of return preparation processes.
Highlights for FY 2009 included:
Adherence to Quality Site Requirements with focus on:
Use of Intake and Interview Process - An Intake and Interview Sheet must be completed for each taxpayer receiving assistance at any VITA or TCE site. IRS Form 13614C or an IRS approved partner developed form (containing the same critical information) is acceptable.  In addition to using this tool, a complete and thorough interview must be conducted with each taxpayer.  SPEC has an Interviewing Techniques video for use as a training tool to emphasize this critical part of the quality improvement process.  Contact your local SPEC Relationship manager for copies. 
Conducting a Quality Review – A quality review process must be in place and utilized for every return prepared, every time.  IRS Form 13614C, Form 8158 or an IRS approved partner developed form (containing the same critical information) is acceptable. The preferred quality review method is a designated reviewer. SPEC has a Quality Review video for use as a training tool to emphasize this critical part of the quality improvement process. Contact your local SPEC Relationship Manager for copies. 
Monthly Conference Calls
SPEC executes a toll-free conference call for selected Partners to discuss not only Quality issues and trends but filing season experiences and any late breaking tax law or return processing issues.  

Training to the Quality Process: Training of SPEC employees, partners and volunteers to reinforce quality processes which impact accurate return production and positive customer experiences. SPEC will continue to provide our partners with training support to ensure the process is understood and that our partners have all the tools, products, aids and guidance to prepare volunteers to deliver quality service.

## Quality Improvements - 2009

**Implementation of PBT nationwide**
**Improvements to  Volunteer/Counselor certification test**
**Site Coordinator’s Corner on ****www.IRS.gov**
**VITA/TCE Partner page on ****www.IRS.gov**

**Notes:**
Highlights of improvements scheduled for the VITA/TCE programs to impact Quality and Accuracy of Return Preparation by the Volunteer cadre.
#1 SPEC Relationship Managers will work collaboratively with every Partner to review and assess the strength of the volunteer training plan.  
#2 PBT will be the only IRS developed training material option going forward.  Quality processes and standards including the QSR’s have been incorporated into every component and level of the training.  Quality, including a QR exercise, has been integrated into the Volunteer certification test.
#3 Territories will continue to offer Site Coordinator training to all who have accepted this leadership position.  It is basically an orientation and information seminar to not only emphasize the Quality Program but to inform site leaders of the resources and support available through the Territory.
#4 & #5 links on the www.IRS.gov as a resource to Local Coordinators and other leadership to forms, reference materials, marketing products, etc. 

## e-file and TaxWise® 
for Volunteers

**for Volunteers**

## TaxWise Changes for 2009

**Earlier release of the software**
**Added 2 questions to Main Info**
**Form 8879 Updated**
**File copy print packets defaulted**

**Notes:**
Software Delivery 
TaxWise software will ship during the week of Thanksgiving for tax year 2008. This is nearly 3-weeks ahead of schedule based on prior year delivery timelines. TaxWise Online will be available the first week in December – nearly 15 days ahead of the past two years release.
Two new questions added to the Main Information Page
TaxWise will add two new questions: 1) Do you consider yourself or a member of your household a person with a disability? (yes or no), and 2) Other than English, what languages are spoken in your home? (none, Spanish, Chinese, Korean, French, Italian, Vietnamese, Japanese, Polish, Russian, Other).
Form 8879 
The “print signature” box will be defaulted in TaxWise and will automatically print the site’s SIDN and name in the preparer signature field.
File copy print packets 
For tax year 2008 CCH will preset the file copy print packets based on the print requirements outlined in Publication 3189.

## 2009 Changes  TaxWise (Desktop) 

**New interactive interview & decision trees**
**Changes to “SuperUser” Roles**
**Streamlining backup/restore for easier use**
**Increased security**

**Notes:**
New interactive interview – the interview currently available in TWO is being added to desktop
New interactive decision trees – interactive decision trees were added to TWO last year and are being added to desktop this year for dependents and filing status and possibly income
The Edit Tax Form Defaults menu item is no longer a function of the “SuperUser” group. Only the “Admin” user can edit Tax Form Defaults.
Streamlining backup/restore for easier use – look for information on the new process this summer
Increased security – Only the EFIN associated by registration code or transmit code will be able to restore returns to the computer; all created users will be required to have a password.

## TaxWise Online 2009 Changes

**ADMIN Password requirements changed**
**Addition of Client Letter**
**Ability to create up to 10 Questions for interview process**
**Ability to view & print in Spanish**
**Additional color scheme choices**

**Notes:**
ADMIN password will be reduced from 15 characters to 8 characters. The requirement to change every 45 days has been increased to every 60 days.
Addition of Client Letter
Ability to create your own questions (up to 10) during the interview process – Administrators can add the questions to the interview process -  uses prep use fields to capture data Ability to view and print forms in Spanish
Additional color scheme choices – makes it easier for visually impaired users to use the product. (re: red)

## SITE 
ADMINISTRATION

**ADMINISTRATION**

## Volunteer Training

**Process Based Training -  Nationwide**
**TaxWise/PBT Classroom Train-the-trainer**
**TaxWise****®**** Webinars **
**Administrative Setup**
**TaxWise****® ****Online**
**Link & Learn Taxes**
**TaxWise****®**** Practice Lab**
**Answer Key for Test/Retest**
**Videos for Intake/Interview & QR Process**

**Notes:**
Answer Key for the Test will follow the same rules as last year.  Once certified Instructors and Training Coordinators can receive the Answer Key through the Territory.

**	****	**

**Volunteers should only assist**
** ****with tax returns**
** ****within the scope of their **
**training and certification.**

**SCOPE OF VITA & TCE **

**Notes:**
Emphasize this issue with our Volunteer leaders.  We do not want to prepare returns out of VITA/TCE scope but we also must be careful not to ask Volunteers to reach beyond their training levels.  If a Site Coordinator finds taxpayers are presenting with more complicated issues then their Volunteers are trained for they should join forces with another site with more advanced certified Volunteers or encourage their own Volunteers to use Link & Learn Taxes to get broader training and certification.  

**	****	**

**Treat Taxpayers Professionally**
**Use & Protect Equipment/Supplies as Prescribed**
**Do Not Accept Payments or Solicit Funds/Contributions for Services**

**Notes:**
Included in the tenets of the Form 13615 and speaks volumes to the integrity of the VITA/TCE Programs.  Our Volunteers live these standards every day.

## Equipment

**Computers from the depot**
**Open & Test Equipment Early**
**Data Encryption**
**Daily Backups**
**Property Loan Agreements**

**Notes:**
Open computers when received to ensure they are working.  Administrative passwords/login are available from your SPEC RM.
Secure Doc used for first time in filing season 2007; continued use for FY 2008.  This product encrypts at the whole disk level.  Without the key (password), individuals cannot obtain access to any data on the computer.  Although the TaxWise program uses encryption as well, the use of a whole disk encryption product provides additional safeguards should users save information outside the TaxWise program. 
With improved safeguards more risk is created should the computer identify a potential threat.  There are no data recovery capabilities when equipment is locked because of encryption software. Risk is minimal if procedures are followed for changing dates/time and/or signing onto equipment.  Risk is limited to dead CMOS battery.  Although we experienced some problems with the encryption software in its first year of use we anticipate most will be eliminated as older machines are eliminated from the program. 
Emphasize daily backup of data on computer. NOTE:  It is important to backup regularly because the computer could die at any time.  Regular backups limit the risk of data loss.   Be sure to store backups securely...
Educate users about proper way to change date/time... problem with encryption encountered when date/time shifted more than 72 hours.  The software sees this as someone trying to circumvent the program to gain access to the data so it locks the entire computers.  Refer the participants to Pub 3189, pages 52-54 to ensure they understand and know where to find the information.  
Use the proper login and password for system access but don’t leave it laying around for others to see and use.
Ensure you have all PLA’s (current and correct)

## Privacy & Confidentiality

**Effective Jan 1, 2009, volunteer preparers are required to comply with IRC 7216 regulations**
_***ALL***_** tax preparers gathering financial data, for use other than return preparation, must have the taxpayer’s specific written consent to use and/or disclose their data.**
**Consents must identify the intended purpose of the disclosure, the recipients and describe the particular authorized disclosure or use of the information.**
**Consents must meet the minimum requirements provided in Revenue Procedure 2008-35.**
**Consents must be maintained for three years.**

**Notes:**
A tax return preparer is defined in this code section as “...any person who prepares tax returns or assists in preparing tax returns, whether or not tax return preparation...whether or not the person charges a fee for tax return preparation services.” 

Revenue Procedure 2008-35 provides guidance on the consents. If the taxpayer consents to the disclosure and use of his information, the consent must,
Identify the intended purpose of the disclosure,
Identify the recipients and describe the particular authorized disclose or use of the information,
Include the mandatory language, outlined in Rev. Proc. 2008-35 that informs the taxpayer that they are not required to sign the consent; if they sign the consent, federal law may not protect their information from further disclosure; and that if they sign the consent, they can set a time period for the duration of that consent,
The consent must be in 12-point type on 8 1/2 by 11 inch paper and require electronic consent requests to be in the same type as the Web sites standard text,
Separate consents required for disclosure and use.
Consent to disclose or use must contain “opt out” option

Consent requirements will be outlined in Publication 4299, Privacy and Confidentiality, A Public Trust.

Signed consents are valid for one year unless otherwise specified in the written notice. 
Under IRC 6531, the period of limitations for prosecuting a violator of IRC 7216 is three years after failure to comply.  It is recommended that SPEC preparers maintain signed copies of the consent notices for three years.  Signed consents may be attached to Forms 8879 and submitted to your local SPEC Territory Office for storage at the Federal Record Center. 

## Internal Revenue Code (IRC) 7216

**SPEC Policy**
**Any volunteer return preparation site (paper or e-file) that gathers return data must secure a signed taxpayer consent  for disclosure and use *****prior***** to preparing the taxpayer’s return.**
**This requirement applies to **_***ALL***_** VITA/TCE sites using tax preparation software.**

**Notes:**
Because volunteer preparers often use or disclose a taxpayer’s personal information to determine eligibility for, and obtain, other benefits for a taxpayer, and because VITA/TCE partners often need to generate reports that are based upon taxpayer personal information, use and disclosure consents are required. 

Customized consents are required for each non-exempt disclosure and use. Providing information such as taxpayer name, address, zip code, refund amounts and tax credit amount (e.g. EITC and CTC) to other partners and/or organizations for the purposes of maintaining or securing funding are non-exempt disclosures. Another example of a non-exempt disclosure is providing tax return information to other organizations for the purpose of evaluating a taxpayer’s qualification to financial entitlements, such as housing assistance or food stamps.  An example of a use is when a tax return preparer uses tax return information himself, such as annual income and number of dependents, to evaluate a taxpayer’s potential for eligibility and referral to another organization for housing assistance or food stamps 

In consideration of the need for clarity in volunteer training and communication for IRC 7216, coupled with potential partner and program risks associated with improper data disclosure and use, this policy is applicable beginning January 1, 2009. 
	Policy Restatement:  All volunteer sites using tax preparation software to prepare taxpayer returns must solicit taxpayer consents for disclosure and use during the return preparation process. 					This policy decision is intended to create a simplified and consistent site process to ensure taxpayer rights are observed and protected. 

## The Taxpayer’s Right to Privacy

**IRC 7216 confirms a taxpayer’s right to privacy and provides the ability for him/her to control the use of their personal information.**
_**Right of Refusal**_**: A taxpayer’s refusal to give consent to the use of or disclosure of their data will not be used to deny tax preparation service.**

**Notes:**
IRC 7216 confirms a taxpayer’s right to privacy and provides the ability for him/her to control the use of their personal information.

Taxpayers are not required to sign the consent and giving consent is not a condition for receiving service.
Services will be provided regardless of the taxpayer’s decision on whether to agree to the use and disclosure of their data.  Taxpayers who choose not to consent to the use or disclosure of their data will not be denied service; however, the service provided will be limited to tax return preparation and tax return preparers will not have the ability to disclose or use the taxpayers’ tax return information.

## Soliciting Taxpayer Consent

**All return preparers must provide taxpayers with specific written information, including who will receive the tax return information and the specific return data that will be disclosed or used.**
**Volunteers must be prepared to explain the organizational impact and need for the requested disclosure/use consent form.  **

**Notes:**
It is recommended during the intake and interview process that volunteers explain and solicit the taxpayer’s consent for use and disclosure.  The taxpayer’s consent must be secured prior to preparation of the tax return.  

Volunteers must be prepared to explain the organizational impact and need for the requested disclosure/use consent form.  

Note: It is anticipated that many taxpayers may decline to grant consent without a good understanding of how the use and disclosure of the information may benefit them and the requesting organization.

Note: Use the Site Recommended 7216 Process Flow Chart (specific to e-file or paper sites) to walk partners through the applicable site process. 

## Consent Requirements

_**Consent Forms Must:**_
**Identify the intended purpose of each disclosure and/or use**
**Identify the recipients and describe each specific authorized disclosure & use**
**Include mandatory language provided in Publication 4299 *****Privacy and Confidentiality, a Public Trust***
**Be in a 12-point font on 8.5 x 11 inch paper**

**Notes:**
Note: Pub. 4299 is a helpful resource for preparing and customizing consents.

Partners must customize consents to be specific for their particular use and disclosure.  Consents must meet the minimum requirements provided in Treasury Regulation Section 301-7216-3(a) (3) and must include the requirements defined in Revenue Procedure 2008-35.  These requirements include:
Identify the intended purpose of the disclosure or use
Identify the recipients and describe the specific authorized disclosure or use of the information
Identify the specific taxpayer information to be used or disclosed
Include the mandatory language provided in Publication 4299, Privacy and Confidentiality, A Public Trust. [L1] 
Include information that taxpayers are not required to sign the consent; if they sign the consent, federal law may not protect their information from further disclosure; and that if they sign the consent, they can set a time period for the duration of that consent
Include contact information for the Treasury Inspector General for Tax Administration to be used in the event that a taxpayer believes his or her tax return information has been disclosed or used improperly. 
Be in 12-point type font on 8 1⁄2- by 11-inch paper; an electronic consent must be in the same type as the web site’s standard text
Be signed and dated by the taxpayer
Separate consents are required for disclosure and use, although multiple uses may be included in the same use consent and multiple disclosures may be included in the same disclosures consent
Each partner/volunteer organization must evaluate the ways in which they use taxpayer information against IRC 7216 requirements to ensure compliance. 

## Consent forms available in   TaxWise	

**	****TaxWise software will contain three consent form letters for partner customization:**** **
**Generic Consent to Use**
**Generic Consent to Disclose**
**Relational EFIN Consent to Disclose**

**Notes:**
IRS provides VITA/TCE sites with TaxWise software for use in preparing taxpayer returns. For tax year 2008, TaxWise includes consents for use and/or disclosure. SPEC volunteer sites should use the consents available in TaxWise and customize them with the specific use or disclosure purpose.  As a convenience, the “generic” consent to use and “generic” consent to disclose were preset in the TaxWise defaults or templates (depending on the product being used) for all VITA/TCE sites. If additional consents are needed, the consents can be added by using “find a form” in TaxWise desktop or “add a form” in TaxWise Online. There are three types of consents most volunteer sites will need:
1) GEN Use – Generic Consent to Use
2) GEN Disclose – Generic Consent to Disclose
3) RO Disclose – Relational EFIN Consent to Disclose (Note: In TaxWise this consent is referred to as the “Regional Office” Consent to Disclose). 

During the return preparation process, the preparer should enter the taxpayer’s PIN in the appropriate section, “Consent Granted” or “Consent Denied” confirming the taxpayer’s decision. (Note: preparers can only enter the taxpayer’s PIN on behalf of the taxpayer after the taxpayer has signed a “paper” consent. If the taxpayer does not sign a “paper” consent, then the taxpayer must enter his or her own PIN in the software.) The consents are included in the print packet defaults for TaxWise.

Note: Sites using the Relational EFIN process require a separate consent to disclose for TaxWise to share the return data with the primary (regional) office. If taxpayer does not consent to the disclosure of their information, the return cannot be e-filed. 

## Internal Revenue Code 7216

**	****Consents may be attached to Forms 8879 and forwarded to the Territory  for storage.**

**Notes:**
In instances where taxpayer data is used or shared only for the preparation of the tax return, taxpayer consent is not required.
Again, this list is provided as an example of when consents are not required.  It is not intended to be all inclusive.  Each partner/volunteer organization must evaluate the uses of taxpayer information against IRC 7216 requirements to ensure compliance.

The general rule of thumb on determining if  a consent is required – “If in doubt, secure the consent”

Reference :  Pub 4299

## Forms & Agreements

**Form 13614C,**** *****Intake/Interview & Quality Review Sheet***
**Form 8158****, *****Quality Review Sheet***
**Form 13715****, *****Site Information Sheet***
**Form 13615****, *****Volunteer Agreement***
**Form 13206****, *****Volunteer Assistance Report***
***Title VI, *****Form 13325**
***Title VI, *****Form 13324**
***Sponsor Agreement, *****Form 13533**
**Form 13645,***** Wallet Card***

**Notes:**
Please refer to Pub 1084: Exhibits pages 21 - 56

Please also refer to the following:
Form 13614C, Exhibit 37
Form 8158, Exhibit 29
Form 13715, Exhibit 41
Form 13615, Exhibit 39
Form 13206, Exhibit 30
Other potential forms Site Coordinators may be responsible for providing are:
Title VI-13325 or 13324- Exhibit 35 
Pub 4299 Section l-8 
Sponsor Agreement Form 13533, Exhibit 36
Property Loan Agreement

## Tax Law Changes

**Mortgage Forgiveness Debt Relief and VITA/TCE**
**First Time Homebuyer’s Credit**
**ESP on the 2008 Tax Return**
**Real Estate Taxes as an additional standard deduction**
**Training Supplement for the Economic Stabilization Act of 2008**

**Notes:**
VITA/TCE volunteers with Advanced certification can assist taxpayers with Form 1099-C Debt Cancellation on their primary residence.  More complicated debt cancellation issues (involving consumer debt, equity loans, etc) should be referred to a Tax Assistance Center or to a paid practitioner.

Information about Homebuyer’s Credit, ESP Rebate Recovery Credit and additions to the Standard Deduction are included in the Process Based Training.

Supplemental training on the Emergency Economic Stabilization Act of 2008 should be out in mid-December.  It will include information about “the Extenders” and other components of the Act.  The training will be posted electronically on the Partner page and will be available by PDF through the Territories.

## Site Closing Procedures

**Submit all necessary forms to IRS contact**
**Secure all taxpayer data**
**Retrieve e-file acknowledgements**
**Provide off season contact numbers**
**Return computers to Depot**

**Notes:**
Please refer to Pub 1084, Section lll-19.
Please become familiar with the Post Filing Season Responsibilities. At the end of the filing season, care should be taken to ensure that your site is “closed” properly. 

Please refer to Pub 3189:  TaxWise® Post Filing Season, Pgs 83-84 and TWO Post Filings Season on page 107.

## Volunteer Recognition

**Give recognition frequently**
**Appreciation Certificates are available**
**Celebrate success**

**Notes:**
Please refer to Pub 1084, Section lll-19. 

Please invite your local SPEC Relationship Manager to any celebrations, so that we may help recognize and celebrate your success!

## Site Assistance

**IRS VITA/TCE Hotline:**
**1-800-829-8482**
**IRS website & Partner Page: ****www.irs.gov**
**TaxWise****®**** Help: 1-800-411-6391**
**TaxWise****®**** website: ****www.taxwise.com**

**Notes:**
The VITA helpdesk and TaxWise® helpdesk numbers are not to be given to the public.  These are for the support and assistance of Volunteers only.

IRS website is available 24/7
IRS refund help is available 24/7
TaxWise® help is available 18 hours a day/7 days a week (6 a.m. – midnight EST)
TaxWise® website available 24/7

The Partner Page on IRS.gov can be reached using Keyword search – Community Network

## 
Questions?

**Questions?**

## Thank you.  

- You make a real  difference
- in your community!

**Notes:**
YOU do make the difference!!!  Thank you so much!