# Presentation: 778452

## 2008 Filing Season

**SITE COORDINATOR’S **
**WORKSHOP**

## THANK YOU

**Your willingness to bring your expertise, skills, and time is essential to the success of the VITA/TCE programs.**
**On behalf of the IRS and those you serve in your community, ****THANK YOU****!**

## Workshop Agenda

**Pub. 1084, *****Site Coordinator’s Handbook *****(Rev 10-07)**
**Pub. 3189, *****Volunteer e-file Administrator Guide *****(Rev 10-07)**
**Roles and responsibilities**
**Quality Site Requirements**

## Workshop Agenda (continued)

**Quality improvements for 2008**
**New for filing season 2008**
**E-file & ****TaxWise ****®**
**Site Operations**
**Site closing**
**Volunteer recognition**

## Publication 1084Site Coordinator’s Handbook 

**Reference Guide for Site Coordinators**
**How to manage a Volunteer site**
**Provides IRS contact information**
**Use of information leads to success**

**Notes:**
Please refer to Publication 1084, IRS Volunteer Site Coordinator’s Handbook, (Pub 1084).
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-5 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–43 thru Exhibits-78. 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–79 thru Glossary–80. 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 2007 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 also separated into tabs for TaxWise Pre-Filing Season, TaxWise Filing Season and TaxWise Post Filing Season activities.  Please become familiar with the contents of the Pub 3189.
Pub 3189 is also separated into tabs for TaxWise Online (TWO) Highlights, TWO Pre-Filing Season, TWO Filing Season and TWO Post Filing Season activities.  TaxWise Online (TWO) is a product developed by Universal Tax Systems (UTS) which utilizes broadband Internet to access servers located at UTS for on-line return preparation and submission. 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 requirements**
**Volunteer Staffing**
**Publicity  **

**Notes:**
Pub 1084: In-depth discussion of the various sections
Please turn to Section l-6. 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–31. 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-33. 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 Staffing and Site Set Up on Section l-27.  When recruiting volunteers, please consider a publicity campaign. Please refer to Exhibit 16 for draft news releases that you are encouraged to use.   
Please refer to Section l-27 under Publicity. 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

**Form 2333V**
**Send to SPEC contact**
**Average time for delivery - 3 weeks**
**Order by December 1, 2007**

**Notes:**
Please refer to Section l–28 thru Section l–30. As the Site Coordinator you are responsible for ordering materials for both the site and training certification classes.  Timely ordering, complete orders, correct shipping information etc. is critical in planning for your site to open timely. Please note the suggested products on page Section l-30. Form 2333V can be found in Exhibit 1 on page 43 and 44.  

## Quality Site Requirements (QSR)

**Volunteer certification**
**Intake and interview process**
**Reference materials available**
**Title VI information provided**

**Notes:**
Please refer to Pub 1084, Section l-9 and 10.  Also Section ll -33.
There are nine 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-34, Site Reviews. Please refer to Form 6729, Site Review Sheet and Form 6729C, Return Review Sheet.  These forms are found in Exhibit 2 and Exhibit 5. 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.  

## Quality Site Requirements     		(QSR)	(continued)

**Privacy and confidentiality guidelines followed**
**Quality Review process**
**Returns timely filed/delivered**
**Correct SIDN**
**Correct EFIN**

## QSR #1 –Volunteer Certification

**Volunteers must be certified to:**
**Answer tax law questions**
**Instruct tax law**
**Prepare or correct tax returns**
**Conduct quality reviews of returns**

**Notes:**
Please refer to Pub 1084: Section 1-20 thru 21 and Section l-22 thru 26.

Please read Pub. 1084: Section l- 24. 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 or on-line using Link and Learn Taxes. All Volunteers must score 80% or better in each of the courses to be certified in that area (Basic, Intermediate, Advanced, Military, International, Foreign Student/Scholar, Puerto Rico).
Please note that in FY 2008, site visits/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 and interview process.  **
**This process includes correctly using an IRS approved intake and interview sheet for every return prepared.**

**Notes:**
Please refer to Pub 1084, Section ll-35 & 36
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 13614 is the preferred Intake & Interview 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 2007 identified the intake and interview process as being 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 Publication 4012 and Publication 17 available for use by every volunteer return preparer and quality reviewer. **

**Notes:**
Please refer to Pub 1084, Section ll-31, 32 & 33
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.

## QSR #4 - 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-9. 
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 #5 – Privacy & Confidentiality

**	****Privacy, Confidentiality, and Security guidelines are being followed as outlined in Pub. 4299, *****Privacy and Confidentiality-A Public Trust (Rev 8-07)***

**Notes:**
Please refer to Pub 1084: Section l-8. 
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 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 with a need to retain and use the information (for purposes other than the preparation of current year returns) must provide written notice to taxpayers outlining what information will be retained, for how long, how the information will be used, that it will be protected and obtain their approval.  The taxpayer must be provided an option allowing them to refuse this use of their information.
Partners and Volunteers who use IRS loaned equipment 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 #6 – Quality Review Process

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

**Notes:**
Please refer to Pub 1084 Section ll-33 and 37.
The Quality Review Process should contain the following critical components:
Taxpayer’s participation in the review
Use of 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 2007 found 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® and will be set to default print with every return.  

## QSR #7 – 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:**
Please refer to Pub 3189, pages 74-80.  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 #8 - Correct SIDN

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

**Notes:**
Please refer to Pub 1084: Section ll -38.  Also 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.

## Quality Improvements for 2008

**Site Coordinator Workshops**
**Improved key forms**
**Increase SPEC Shopping**
**Unannounced SPEC Visits  **

**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, key forms such as Forms 13614 and 8158 were revised to improve the return preparation process.
Based on the valuable information gleaned from SPEC’s shopping visits during the 2007 filing season, SPEC will increase the number of planned Shopping Visits from 40 shopping visits to 100.  SPEC Shopping reviews will also include a completed site review by the assisting territory employee. 
TIGTA Shopping will continue during the 2008 Filing Season.  The number of conducted shopping reviews in 2008 will be 36 (down from 39).  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.  

## New for Filing Season 2008

**IRS test for all program levels**
**Pub. 4189 *****Test/Retest Answer Key*****, ****	****has been removed from the F*****acilitator's Guide***
**Answer Key will be distributed by local IRS SPEC contact**

**Notes:**
PLEASE NOTE:  There has been a change in testing procedures that is NOT covered in Pub 1084: 
Please note that Publication 4189 (Test/Retest Answer Key) is being removed from Publication 1155 (Facilitator's Guide).  Based on feedback from internal quality teams and analysis by external training Partners, the decision has been made to remove the Test/Retest Answer Key from the Facilitator's Guide.  The removal of the answers puts the process in line with any other type of testing an individual would face in a testing environment.  The goal of this change is for both SPEC and its Partners to have a higher confidence level that every Volunteer who passes the test is a highly trained and capable return preparer.

The Use of Partner Developed Tests has been discontinued.  After analysis and feedback was reviewed from both internal and external Partners, SPEC has determined a need to no longer allow the use of Partner Developed Tests for certifying Volunteers. The mandating of a specific SPEC developed test allows SPEC and its Partners to insure that all Volunteers have the minimum tax knowledge and required site operating processes necessary to complete accurate returns.  

## e-file and TaxWise® 
for Volunteers

**for Volunteers**

## New for 2008   Mandatory Use of Electronic Signatures

- Beginning with the 2008 season (tax year 2007) EROs will be required to use either the Self-Select PIN or Practitioner PIN to electronically file an individual tax return:
- Self-Select PIN allows a paperless signature by taxpayer, or
- Practitioner PIN utilizes Form 8879 as the authorization to e-file

**Notes:**
Please refer to Pub 3189, Pages 29 – 40
There are two signature methods for e-filing returns: Practitioner PIN and Self-Select PIN. 
The Practitioner PIN option requires the completion of Form 8879, IRS e-file Signature Authority (or Form 8878 if filing Form 4868 with electronic forms withdrawal). 
The Self-Select PIN method allows taxpayers to electronically sign their e-filed return by entering their own five-digit PIN. 
Certain forms will still require use of Form 8453 as a transmittal (cover to accompany) document.  Please see page 29 in Pub 3189.
Practitioner PIN will be preset as default in TaxWise® but can be changed as necessary based on customer election. 

## TaxWise® SoftwareEnhancements for 2008

**Will encrypt all tax data**
**Software generates file name**
**3 new Preparer Use fields added**
**New 9 - digit client ID**
**Registration code changed**
**TaxWise****® ****Online - Temp Files**
**TaxWise****®**** Online will carry forward**
**	****prior year data**

**Notes:**
All data stored in TaxWise® is encrypted. We have a mutual desire to protect the identity of all taxpayers using the volunteer services. It is critical that your volunteers save the data entrusted to them in the completion of taxpayer returns in TaxWise®.

File Names as identifiers for tax returns are stored in TaxWise®. In the past most sites defaulted the file name to the taxpayer’s SSN. Since the file name is not encrypted, we notified UTS they would need to come up with an alternative for the file name that protected the taxpayer’s identity. For this filing season, the file name will be randomly generated. The file name is not used by TaxWise® to search for or open existing returns.

There will be 3 new prep fields (15 digit alpha-numeric) available  in TaxWise®. This will allow the ability to capture information and data that may be needed by a partner (i.e. statistics/data necessary for reporting to funders).  For more information on the use of preparer use fields please refer to the TaxWise® User Manual.

A new 9-digit client ID will be assigned to all TaxWise® and TaxWise® Online licensees. The 9-digit client ID will be used in lieu of the EFIN to access the TaxWise® web site for support and reports. This was done to protect the EFIN.

For  tax year 2007 (FY 2008) the registration code for TaxWise® licensees will be changed to 20-digits alpha-numeric.  

For TaxWise® Online (TWO) users only: Microsoft Internet Explorer stores files created in Adobe in a “temporary Internet Files” folder.  TWO creates returns in Adobe.  If the default setting in Microsoft Internet Explorer is not set to delete the temporary internet files when the browser is closed, these returns will be stored in this temporary internet file folder creating an information exposure opportunity.  It is critical that TWO users check and set the default to delete this temporary internet file folder in Microsoft Internet Explorer.  

For  tax year 2007 (FY2008) users of TaxWise® (desktop) will have the ability to carry forward prior year return data prepared using TaxWise® (desktop) to TaxWise® online.  

## Forms & Agreements

**Form 13614****, *****Intake and Interview Sheet***
**Form 8158****, *****Quality Review Sheet***
**Form 13715****, *****Site Information Sheet***
**Form 13615****, *****Volunteer Agreement***
**Form 13206****, *****Volunteer Assistance Report***

**Notes:**
Please refer to Pub 1084: Exhibits pages 43 - 63

Please also refer to the following:
 Form 13614, Section ll-35
Form 8158, Section ll-37
Form 13715, Section l- 17
Form 13615, Section l-9 and 23-25
Form 13206, Section l-22-25

Other potential forms Site Coordinators may be responsible for providing are:
Title VI-13325 or 13324-Section 1-9
Pub 4299 Section l-8 
Sponsor Agreement Form 13533, Section 1-9
Property Loan Agreement

## Site Closing Procedures

**Submit all necessary forms to IRS SPEC 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-41.
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**
**Certificates are available**
**Celebrate success**

**Notes:**
Please refer to Pub 1084, Section lll-41. 

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

## Site Assistance

**IRS VITA Hotline: 1-800-829-8482**
**IRS website: **_**[www.irs.gov](http://www.irs.gov/)**_
**Partner Page:  **_**[www.irs.gov](http://www.irs.gov/)**__** **_
**IRS refund help: 1-800-829-1954**
**TaxWise****®**** help: 1-800-411-6391**
**TaxWise****®**** website: **_**[www.taxwise.com](http://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 difference!

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