A handbook for 

Site Coordinators 

participating in 

the VITA and TCE 

Programs.
Contacts - Website and Phone Directory

Website Directory

IRS Website www.irs.gov

IRS Tax Forms and Publications www.irs.gov/formspubs

Frequently Asked Questions (FAQs) www.irs.gov/faqs/index.html

Universal Tax Systems Inc® www.taxwise.gov

Link & Learn Taxes www.irs.gov/app/vita/index.jsp

Volunteer Recruitment Opportunities www.serve.gov

www.americorps.gov

www.volunteermatch.com

www.irs.gov Keyword Search

Foreign Student/Scholar

Partner and Volunteer Resource Center

Volunteer Tax Alerts

Where’s My Refund

Contact Information for Taxpayers

Reporting UNETHICAL BEHAVIOR 1-877-330-1205 or e-mail WI.Voltax@irs.gov

 AT VITA/TCE SITES

IRS TAX-HELP 1-800-829-1040

IRS e-file Help Desk 1-866-255-0654

IRS FORMS/PUBLICATIONS 1-800-TAX-FORM

IRS TELE-TAX SYSTEM 1-800-829-4477

IRS REFUND HOTLINE 1-800-829-1954

IRS Tax Fraud Referral HOTLINE 1-800-829-0433

IRS TAXPAYER ADVOCATE 1-877-777-4778

IRS TAX-HELP FOR DEAF (TDD) 1-800-829-4059

FOREIGN STUDENT/SCHOLAR ISSUES 1-215-516-2000 (not toll-free)

Location of VITA sites 1-800-906-9887

Location of TaxAide/AARP sites 1-888-227-7669

Refund Offset Inquiry

 (TREASURY OFFSET PROGRAM) 1-800-304-3107

SOCIAL SECURITY ADMINISTRATION 1-800-772-1213

Important Contact Information for Coordinators, Volunteers, and Partners

VOLUNTEER HOTLINE (For Volunteers Only) 1-800-829-8482

Enterprise Service Help Desk 1-866-743-5748

SPEC Relationship Manager

STATE DEPT OF REVENUE

STATE TAX FORMS

STATE VOLUNTEER HOTLINE
1
Volunteer Site Coordinator’s Handbook

TABLE OF CONTENTS

•	 Contacts — Website and Phone Directory . . . . . . . . . . . . . . . . Inside front cover

•	 Welcome Letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

•	 Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Volunteer Protection Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

 New for 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

•	 Volunteer Standards of Conduct . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

•	 Volunteer Roles and Responsibilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

•	 Quality Site Requirements (QSR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

•	 SPEC Quality Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

Quality Statistical Sample (QSS) Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

•	 Other Types of Reviews/Visits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

SPEC Shopping Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

 Treasury Inspector General for Tax Administration (TIGTA) Shopping Review . . . . . . . . . . . . . . . . 25 

 Field Site Visits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

 Partner Site Reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

 Office of Equity, Diversity & Inclusion (EDI) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

•	 Training and Certification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

•	 Timeline for Operating VITA/TCE Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

•	 Guidelines for Opening Your Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

•	 Guidelines for Closing Your Site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

•	 Volunteer Milestone Recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33

•	 Tax Preparation Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

 - VITA/TCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

 - Virtual VITA/TCE Site Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

 - Facilitated Self-Assistance Site Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

•	 Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

•	 Reference Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

•	 Acronym Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50

•	 Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

TABLE OF CONTENTS - 2

TABLE OF CONTENTS
INTRODUCTION – 3

INTRODUCTION

Background:

The Internal Revenue Service sponsors the Volunteer Income Tax Assistance (VITA) and Tax Counseling 

for the Elderly (TCE) programs. The VITA program originated with the Tax Reform Act in 1969 as part 

of the increased emphasis on taxpayer education and is designed to help low and moderate-income 

taxpayers complete their annual tax returns at no cost. TCE offers FREE tax counseling and basic income 

tax return preparation to individuals who are aged 60 or older and originated in 1978 with the Revenue 

Act of 1978. Both VITA and TCE offer grant opportunities for existing and prospective partners. These 

programs offer free tax return preparation services to populations that include:

• Elderly

• Persons with Disabilities

• Limited English Proficient, and

• Native American Taxpayers. 

The goals to the VITA/TCE Programs are to improve service to make voluntary compliance easier by:

Making it easier to navigate the IRS

• Incorporating taxpayer perspectives

• Improving issue resolution across all interactions with taxpayers

• Providing taxpayers with timely guidance and outreach

• Strengthening partnerships with tax practitioners, tax preparers and other third parties to ensure 

effective tax administration

• Promoting tax understanding and awareness

• Preparing accurate tax returns free for qualified taxpayers, and

• Encouraging Financial Education and Asset Building (FEAB) through tax incentives.

You will be able to use this guide and other available resources to answer many questions that may arise 

while operating your tax preparation site. Please e-mail any suggestions for VITA/TCE Program changes 

to partner@irs.gov and/or your Stakeholder Partnerships Education and Communication (SPEC) 

Relationship Manager (RM).

INTRODUCTION
Volunteer Protection Act

Public Law 105-19, Volunteer Protection Act of 1997 (VPA) generally protects volunteers from liability 

for negligent acts they perform within the scope of their responsibilities in the organization for whom they 

volunteer. The VPA is not owned or written exclusively for Internal Revenue Service. This is a Public Law 

and relates to organizations that use volunteers to provide services. 

Under the VPA, a “volunteer” is an individual performing services for a nonprofit organization or a 

governmental entity who does not receive:

(a) Compensation (other than reasonable reimbursement or allowance for expenses actually incurred), 

or

(b) Any other thing of value in lieu of compensation in excess of $500 per year, and such term includes 

a volunteer serving as a director, officer, trustee, or direct service volunteer.

Those who do not fit this definition should seek advice from their sponsoring organization’s attorneys to 

determine liability protection rights.

The purpose of the VPA is to promote the interests of social service program beneficiaries and taxpayers 

and to sustain the availability of programs, nonprofit organizations, and governmental entities that depend 

on volunteer contributions. It does this by providing certain protections from liability abuses related to 

volunteers serving nonprofit organizations and governmental entities. 

The VPA protects volunteers from liabilities if they were acting within the scope of the program and harm 

was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, conscious, 

flagrant indifference to the rights or safety of the individual harmed by the volunteer. The VPA does 

not protect conduct that is willful or criminal, grossly negligent, reckless, or conduct that constitutes a 

conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer. 

In general, if volunteers are performing their responsibilities using the Volunteer Standards of Conduct, 

they are protected. However, local state laws still must be considered. Sponsoring organizations should 

seek advice from their attorneys to determine how this law protects their volunteers. 

INTRODUCTION (continued)

INTRODUCTION – 4
Purpose:

The purpose of this handbook is to provide guidance on effective operation of a VITA/TCE site It 

includes roles and responsibilities of the site coordinator and the site's volunteers. It should be 

used in conjunction with: 

• Publication 4396 A, Partner Resource Package

• Publication 4012, Volunteer Resource Guide

• Publication 3189, Volunteer e-file Administrator Guide

• Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax 

Returns

New for 2012:

• All VITA/TCE volunteers (whether paid or unpaid workers) must complete Volunteer Standards of 

Conduct Training and complete and sign Form 13615, Volunteer Standards of Conduct Agreement 

before working at a VITA/TCE site. 

• Form 13615 is not valid until the site coordinator, sponsor, partner, instructor, or SPEC contact 

confirms the volunteer’s identity and signs the form.

• Partners /Site Coordinators must validate the identity of volunteers before allowing them to work at 

a VITA/TCE site.

• Allowing an unauthorized alien to volunteer at a VITA and TCE site is prohibited. An unauthorized 

alien is defined as an alien not lawfully admitted for permanent residence in the United States or 

not authorized to work in the United States under federal immigration law.

• All volunteers must provide proof of identity prior to working at a site.

• The use of Form 13614-C, Intake/Interview & Quality Review Sheet is mandatory for all VITA/TCE

sites. The electronic Form 13614-C, available through the TaxWise software interview module, may 

be used in lieu of the paper Form 13614-C.

• It is important the correct SIDN be verified on all returns prepared at the site. SIDN identifies the 

return was prepared at a VITA/TCE site. It is used to comply with a preparers responsibility to include 

a PTIN on every return and ensures the site/partner receives credit for the work performed.

• Form 8879, IRS e-file Signature Authorization, can no longer be sent to the IRS. 

• Declaration Control Number (DCN) or Submission Processing ID are no longer printed on Form 

8879.

• SPEC is conducting mystery shopping. These reviews will not be announced.

• Partners are required to conduct a minimum of one site and return review on each sponsored site 

over a 4 year period of time. 

• All TaxWise training webinars can be hosted on partners websites. 

• TaxWise will support both linked and unlinked state e-file submissions for the Modernized e-File 

program. 

• FAST, Free Assisted Self-Service Tax Preparation, is a Facilitated Self-Assistance Site Model.

• Virtual VITA/TCE Site Model uses the same process as traditional VITA/TCE except that the 

preparer and taxpayer are not face to face.

• Sites can no longer use modems to transmit returns through TaxWise software.

INTRODUCTION (continued)

INTRODUCTION – 5
Volunteer Standards of Conduct

Volunteer Standards of Conduct – 6

Volunteer Standards

of Conduct

SPEC provides all volunteers the tools and resources to prepare accurate returns. All volunteers are 

responsible for providing the highest quality and best service to taxpayers. Along with this responsibility, 

all volunteers must sign Form 13615, Volunteer Standards of Conduct Agreement (Exhibit 1) each year,

stating they will comply with the program requirements and uphold the highest ethical standards. 

Furthermore, all SPEC partners must sign Form 13533, Sponsor Agreement, certifying they will adhere 

to the strictest standards of ethical conduct.

As the Site Coordinator (SC), you are responsible for securing a signed Form 13615, and confirming the 

volunteers' identify and certification level by signing Form 13615.

Unethical Defined

SPEC defines unethical as not conforming to agreed standards of moral conduct, especially within a 

particular profession. In most cases, unethical behavior is acted upon with the intent to disregard the 

established laws, procedures, or set policies. 

Volunteer Standards of Conduct

The Volunteer Standards of Conduct were developed specifically for free tax preparation operations. 

Form 13615, applies to all conduct and ethical behavior affecting the VITA/TCE Program. Volunteers must 

agree to the following standards of conduct prior to working in a VITA/TCE free return preparation site: 

As a volunteer in the VITA/TCE program, You must: 

1. Follow the Quality Site Requirements (QSR). 

 All taxpayers using the services offered through the Volunteer Income Tax Assistance and Tax 

Counseling for the Elderly Programs should be confident they are receiving accurate return 

preparation and quality service. The purpose of QSR is to ensure VITA/TCE sites are using 

consistent site operating procedures that will ultimately assist with the accuracy of volunteer 

prepared returns. 

For additional information on the VITA/TCE Quality Site Requirements, refer to the section on Quality Site 

Requirements or search under "Partner and Volunteer Resource Center" at www.irs.gov.

2. Not accept payment or solicit donations for federal or state tax return preparation.

 “Free” means we do not accept compensation for our services. Therefore, we do not want to confuse 

the taxpayer by asking for donations. A client may offer payment, but always refuse with a smile and 

say something like, “Thank you, but we cannot accept payment for our services.” If someone insists, 

recommend cookies or donuts for the site. Taxpayers can make cash donations but not at the tax 

site. Refer taxpayers who are interested in making cash donations to the appropriate website or to 

the site manager for more information. 

3. Not solicit business from taxpayer you assist or use the knowledge you gained (their 

information) about them for any direct or indirect personal benefit for you or any other 

specific individual.

 You must properly use and safeguard taxpayers’ personal information. Furthermore, you may not 

use confidential or nonpublic information to engage in financial transactions, and you cannot allow 

its improper use to further your own or another person’s private interests. 
Volunteer Standards of Conduct

(continued)

Volunteer Standards of Conduct – 7

 Volunteers must keep taxpayer and tax return information confidential. You may discuss information 

with other volunteers at the site, but only for purposes of preparing the return. You must not use 

taxpayer information for your personal or business use. 

 There will be some instances when taxpayers will allow their personal information to be used 

other than for return preparation. Under Internal Revenue Code § 7216, all volunteer sites using 

or disclosing taxpayer data for purposes other than current, prior, or subsequent year tax return 

preparation must secure the taxpayer’s consent to use and disclose the data.

 For additional information on IRC 7216 required consents, refer to Publication 4299, Privacy, 

Confidentiality, and Standards of Conduct – a Public Trust. 

4. Not knowingly prepare false returns. 

 Trust in the IRS and the local sponsoring organization is jeopardized when ethical standards are 

not followed. Fraudulent returns can result in many years of taxpayer interaction with the IRS. The 

taxpayer may be required to pay additional tax plus interest and penalties, which can result in an 

extreme burden. In addition, the SPEC partner may be held financially liable for the fraudulent 

actions of its volunteers. 

5. Not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other 

conduct deemed to have a negative effect on the VITA/TCE Program. 

 You may be prohibited from participating in the VITA/TCE program if you engage (past and future) 

in criminal, infamous, dishonest, or notoriously disgraceful conduct, or any other conduct prejudicial 

to the government. You also must take care to avoid interactions that discredit the program. 

 Allowing an unauthorized alien to volunteer at a VITA and TCE site is prohibited. An unauthorized 

alien is defined as an alien not lawfully admitted for permanent residence in the United States or 

not authorized to work in the United States under federal immigration law

 If you have information indicating that another volunteer has engaged in criminal conduct or violated 

any of the Volunteer Standards of Conduct, immediately report such information to your partner, 

email IRS at WI.VolTax@irs.gov, or call 1-877-330-1205.

6. Treat all taxpayers in a professional, courteous, and respectful manner.

 To protect the public interest, the IRS and its employees, partners, and volunteers must maintain the 

confidence and esteem of the people we serve. You are expected to conduct yourself professionally 

in a courteous, businesslike, and diplomatic manner.
Volunteer Standards of Conduct

(continued)

Volunteer Standards of Conduct – 8

Referring Problems 

In general, you are the first point of contact for resolving any problems encountered at your site. If you 

feel you cannot take an issue to your partner, email IRS at WI.VolTax@irs.gov, call toll free 1-877-330-

1205, and/or contact your SPEC RM.

If you suspect an individual or company is violating the tax laws, you may report this activity on Form 

3949-A, Information Referral. You may complete this form online at www.irs.gov/pub/irs-pdf/f3949a.pdf. 

Print the form and mail to: Internal Revenue Service, Fresno, CA, 93888. 

Refer taxpayers who are victims of identity theft and that theft has affected their current federal income tax 

return to: Identity Protection Specialized Unit at 1-800-908-4490. You may prepare returns for taxpayers 

who bring in their CP01A Notice or special PIN (6 digits IPPIN). Include the IPPIN on the software main 

information page. 

Refer taxpayers who believe they are victims of discrimination to: (written complaints) 

 Director, Civil Rights Division 

IRS, AWSS EDI Operations

1111 Constitution Avenue, NW

Room 2413

Washington, DC 20224

(Email complaints) 

 eeo.external.civil.rights@irs.gov. 

(Telephone complaints- not toll free) 

 1-202-927-0180. 

Refer taxpayers with account questions such as balance due notices and transcript or installment 

agreement requests to a local Taxpayer Assistance Center or call IRS toll free at 1-800-829-1040. 

Refer federal refund inquiries to www.irs.gov and click on “Where’s My Refund” or call 1-800-829-1954 or 

1-800-829-4477. Refer state/local refund inquiries to the appropriate revenue office. 

If taxpayers come into a VITA/TCE site with a tax problem, and they have been unsuccessful in resolving 

their issue with the IRS, the Taxpayer Advocate Service may be able to help. The taxpayer’s Local 

Taxpayer Advocate can offer special help to a taxpayer experiencing a significant hardship as the result of 

a tax problem. For more information, the taxpayer can call toll free 1–877–777–4778 (1–800–829–4059 

for TTY/TDD).
Volunteer Roles AND Responsibilities – 9

Volunteer Roles and Responsibilities

Roles and Responsibilities for all Volunteers

• Complete Volunteer Standards of Conduct training and complete and sign Form 13615, 

Volunteer Standards of Conduct Agreement

• Ensure no compensation of any kind is accepted for the volunteer services provided

• Maintain confidentiality and protect taxpayer information

• Take pride in performing tasks completely and accurately

• Interact with taxpayers, volunteers, partners and IRS in a professional and courteous 

manner 

• Be friendly, dependable and flexible

• Adhere to Title VI by not denying service to anyone based on race, color, sex, age, national 

origin or disability

• Support VITA/TCE programs

Site Coordinator

Roles:

It is your responsibility to communicate Volunteer Tax Alerts (VTA), Quality Site Requirement Alerts 

(QSRA), technical updates or any other issues or trends identified during the filing season to all 

volunteers. It is recommend you hold daily de-briefing meetings to inform volunteers working at the 

site of the important issues to be aware of while servicing taxpayers. Important information is issued 

during the filing season as necessary and you are to ensure that volunteers review and understand all 

communications concerning the latest developments in tax law and procedures.

You must sign each Form 13615, acknowledging that you have verified the required certifications 

and proper identification for all volunteers prior to allowing them to work at the VITA/TCE site.

Responsibilities:

• Complete SPEC Site Coordinator Training.

• Ensure all volunteers adhere to the Volunteer Standards of Conduct and Quality Site Requirements.

• Supervision of volunteers overseeing the site(s) operation during the filing season.

• Validate the identity of all volunteers prior to working at a VITA/TCE site. 

• Schedule dates and times that your site(s) will be operational and complete Form 13715, Site 

Information Sheet. Notify SPEC territory immediately of any necessary changes and submit to your 

SPEC relationship manager.

• Assign specific roles for all volunteers using unique user names. Ensure volunteer roles in software 

are commensurate with duties.

• Develop and maintain schedules for all volunteers to ensure there is adequate coverage, supplies, 

and equipment at your site.

• Secure and sign Form 13615, Volunteer Standards of Conduct Agreement, from all volunteers, prior 

to working at the site.

• Complete From 13206, Volunteer Assistance Summary Report and submit to SPEC office on a 

monthly basis.

• Refer customers with returns out of scope of the VITA/TCE programs to a paid practitioner or firm. 

VOLUNTEER ROLES 

AND RESPONSIBILITIES
Volunteer Roles AND Responsibilities – 10

Volunteer Roles and Responsibilities

(continued)

• Share and discuss VTA and QSRA with all volunteers. 

• Monitor site intake process and ensure all volunteers use Form 13614-C, Intake/Interview & Quality 

Review Sheet and that all returns are reviewed and submitted to the IRS.

• Ensure your site is using the correct SIDN on all returns.

• Identify contacts to be used in case of an emergency.

• At the conclusion of filing season, work with the Volunteer Recruitment/Publicity Specialist, the site 

sponsors, stakeholders (including SPEC) and/or partners to host recognition events for volunteers.

Volunteer Tax Preparer

Roles:

Provide free tax return preparation for eligible taxpayers. Establish the greatest degree of public trust, to 

provide top quality service and uphold the highest of ethical standards.

Responsibilities:

• Complete tax law training, including the use of electronic filing software.

• Successfully certify in tax law.

• Provide high-quality tax return preparation to all taxpayers.

• Interview taxpayer to determine if all income, deductions and allowable credits are claimed. Include 

taxpayer in the preparation of the return.

• Prepare only those tax returns for which certification levels were achieved.

• Refer customers with returns out of scope of the VITA/TCE program to a paid practitioner or firm. 

• Verify all returns have the correct Site Identification Number.

• Advise the taxpayer that he/she is ultimately responsible for the information on the return before 

asking the taxpayer to sign the return. 

• Ensure Form 8879 is signed by the taxpayer before transmitting the return.

• Ensure all returns you prepare are quality reviewed.

• Certify at the appropriate tax law level for returns prepared at the site.

Volunteer Quality Reviewer

Roles:

Provide quality review of all tax returns completed by Volunteer Tax Preparers at the volunteer tax site. 

Ensure every customer visiting the site receives top quality service and that the tax returns are errorfree.

Responsibilities:

• Certify at the minimum, at the Intermediate level. For more complicated returns, certify at the 

Advanced, Military, or International tax law levels. 

• Conduct a quality review using Form 13614-C, Section C, on all returns prepared at the site.

• Before asking the taxpayer to sign Form 8879 or the return, advise the taxpayer that he/she is 

ultimately responsible for the information on the return.

• Explain to the taxpayer that by signing the return, guarantees that the taxpayer has examined the 

return and its accompanying forms and schedules for accuracy.

• Provide feedback to your Volunteer Tax Preparers regarding any errors made on tax returns.
Volunteer Roles AND Responsibilities – 11

Volunteer Roles and Responsibilities

(continued)

Volunteer Screener (also known as client facilitator, greeter or host) 

Non-Certified

Roles:

Provide support to the site and volunteer preparers by screening all taxpayers to ensure the taxpayer has 

necessary information and documents required to complete a tax return. Screeners can not answer any 

tax law questions or determine certification levels unless they are certified in tax law. 

Note: A screener assisting taxpayers with any tax law topics, must be certified at the appropriate levels 

(Basic, Intermediate, Advanced, Military, etc). for providing assistance. A certified screener can also determine the required training levels for preparing each tax return based on the taxpayers documentation. 

Refer customers with complex returns to a tax practitioner. 

Responsibilities:

• Develop a log or check sheet to sign in taxpayers needing assistance.

• Greet all taxpayers visiting the site to create a pleasant atmosphere.

• Give each taxpayer Form 13614-C, Intake/Interview & Quality Review Sheet. 

• Screen taxpayers to determine the type of assistance they will need.

• Ensure the taxpayer has brought the required documents (e.g. valid picture identification, Social 

Security card(s), W-2, 1099’s, last year’s return) from which a tax return can be completed.

• Monitor site traffic to ensure that sufficient time is allowed for all taxpayers being checked in at the 

site to receive assistance.

Volunteer Recruitment/Publicity Specialist

Roles:

The role of the recruitment/publicity specialist is to develop and manage campaigns to promote volunteer 

tax preparation sites. These campaigns should be designed to grow the volunteer base and advise the 

community of the services offered at the site.

Responsibilities:

• Develop recruitment methods (e.g., ads in newspapers, flyers) to attract potential volunteers to work 

in the Volunteer Tax Program.

• Work with the partner, sponsor, and/or site coordinator to determine key messages that should 

be included in the recruitment and publicity campaigns – e.g., bilingual skills, computer skills for 

electronic filing, etc.

• Develop and maintain relationships with local mass media and SPEC Communications/Media 

Specialist for obtaining national recruitment and publicity material.

• Utilize data on key demographic, social, economic, and/or technological trends, which impact the 

ability to attract and/or keep volunteers. Use this data within recruiting and marketing campaigns.

• Develop a database to compile volunteer information (e.g., name and address) for volunteers 

expressing interest in working at a VITA/TCE site.

• Work with the Volunteer Training Specialist in recruiting potential volunteers.

• Share potential volunteer names with the Volunteer Training Instructor for notification of tax law 

training and certification course(s).

• Work with the partner, sponsor, and/or site coordinator to publicize site information (e.g., location, 

hours of operation, electronic filing services, etc.) throughout community, especially in low-income 

areas.
Volunteer Roles AND Responsibilities – 12

Volunteer Roles and Responsibilities

(continued)

Volunteer Recruitment/Publicity Specialist (continued)

• Share potential volunteer names with the Volunteer Training Instructor for notification of tax law 

training and certification course(s).

• Work with the partner, sponsor, and/or site coordinator to publicize site information (e.g., location, 

hours of operation, electronic filing services, etc.) throughout community, especially in low-income 

areas.

• At conclusion of filing season, work to publicize recognition events and/or ceremonies for volunteers, 

sponsors, stakeholders (including SPEC representatives) and/or partners involved in the volunteer 

sites.

• Basic tax knowledge (Form 1040, Form 1040A and Form 1040EZ) is a plus but not required.

Volunteer Training Instructor

Roles:

Instruct tax law classes and/or tax preparation software classes for VITA/TCE Programs. Classes may be 

an integrated class that combines tax law and software training and certification.

Responsibilities:

• Ensure all volunteers receive Volunteer Standards of Conduct Training and certification. 

• Certify at minimum, at the Intermediate level. If instructing more complex tax law, certification at that 

level will be required (Advanced, Military, etc.).

• Assist the partner or sponsor by developing a plan to deliver the training and certification.

• Maintain working relationship with local SPEC office to obtain training, and certification materials.

• Plan, coordinate, and deliver tax law training and certification courses tailored to the needs of the 

volunteers using materials provided by the IRS.

• Assist the Volunteer Computer Specialist in coordinating and delivering training.

• Ensure that all volunteers are using Form 13614-C, Intake/Interview & Quality Review Sheet.

• Ensure all volunteers are aware of the need for accuracy in return preparation.

• Ensure all volunteers are familiar with and know how to use reference materials such as Publication 

17, Your Federal Income Tax, and Publication 4012, Volunteer Resource Guide.

• Ensure all volunteers are using Form 13614-C, Section C, to conduct a quality review of the tax 

return. 

• Ensure certification tests are graded, volunteers are certified and Volunteer names are submitted to 

Site Coordinator.
Volunteer Roles and Responsibilities

(continued)

Volunteer Computer Specialist

Roles:

• Oversee the operation of all computers and printers at the site or partner level throughout the filing 

season. 

Responsibilities:

• Working knowledge of personal computers, software and communications systems. 

• Verify tax software system requirements for all computers.

• Frequently run speed test, if using TaxWise.

• Verify all defaults are set correctly for all computers.

Volunteer Interpreter

Roles:

Provide FREE interpreter services to customers at a Volunteer Tax site (e.g., non-English speaking and

hearing-impaired). Interpreter should be proficient in a particular interpreter skill (e.g., ability to translate 

to and from English, sign-language).

Responsibilities:

• Work with the Volunteer Site Coordinator to establish special VITA/TCE sites that focus on the 

volunteer’s interpreter skills (e.g., Spanish speaking and hearing-impaired).

• Work with Volunteer Recruitment/Publicity Specialist to ensure interpreter services are advertised 

in special site promotions.

• Basic tax knowledge (Form 1040, Form 1040A and Form 1040EZ) is helpful, but it is not required 

for this position. Basic tax training and certification will be provided if requested.

Volunteer Roles AND Responsibilities – 13
 Quality Site Requirements – 14

Quality Site Requirements

Overview

Introduction

All taxpayers using the services offered through the Volunteer Income Tax Assistance and Tax Counseling 

for the Elderly Programs should be confident they are receiving accurate return preparation and quality 

service. The purpose of the Quality Site Requirements (QSR) is to ensure quality and accuracy of 

return preparation and consistent operation of sites. The QSR must be communicated to all volunteers, 

partners and site coordinators to ensure SPEC and partner objectives are met.

Based on lessons learned during the FY2011 filing season, the QSR were updated to strengthen IRS 

oversight of the VITA/TCE programs.

 A return is accurate when the tax law is applied correctly and the return is free from error based on the 

taxpayer interview, their supporting documentation and the completed Form 13614-C, Intake/Interview & 

Quality Review Sheet.

Background

Our partners and volunteers are the most valuable resources SPEC has in the volunteer tax preparation 

program. The QSR were developed to ensure VITA/TCE sites have consistent guidelines to assist with 

the operation of each site. It is SPEC’s responsibility to provide site coordinators and volunteers with the 

tools and support necessary to comply with each QSR.

QUALITY SITE

REQUIREMENTS
QUALITY SITE REQUIREMENTS – 15

Quality Site Requirements (continued)

What are the updated QSR for FY 2012?

The 10 requirements listed below have been identified as necessary to ensure taxpayers visiting VITA/

TCE sites receive quality service and accurate return preparation. 

1. Certification: All volunteers must complete the Standards of Conduct Training course, complete 

and sign Form 13615, The Volunteer Standards of Conduct Agreement – VITA/TCE Programs, prior 

to working at a VITA/TCE site. 

 Volunteers who answer tax law questions, instruct (teach) tax law classes, prepare or correct tax 

returns and/or conduct quality reviews of completed tax returns must be certified in tax law. All 

VITA/TCE instructors and site quality reviewers must be certified at a minimum, at the Intermediate 

level or higher (based on the complexity of the return).

2. Intake/Interview Process: All sites must use Form 13614-C, Intake/Interview & Quality Review 

Sheet for every return prepared. The electronic Form 13614-C, available through the TaxWIse 

software interview module, may be used in lieu of the paper Form 13614-C.

3. Quality Review Process: All returns must be quality reviewed and discussed with the taxpayer 

prior to the taxpayer leaving the site. All sites must use and complete Form 13614-C, Section C 

during the quality review process. The electronic Form 13614-C, Section C, available through Tax 

Wise software interview module, may be used in lieu of the paper Form 13614-C.

4. Reference Materials: All sites must have one copy of the following reference materials available for 

use by volunteer return preparers and quality reviewers.

 • Publication 4012, Volunteer Resource Guide

 • Publication 17, Your Federal Income Tax for Individuals

 • Publication 3189, Volunteer e-file Administration Guide

 • Volunteer Tax Alerts – must be available at the site within 5 days of SPEC issuance.

5. Volunteer Agreement: All volunteers (site coordinators, preparers, quality reviewers, greeters, client 

facilitators, etc.) must complete the Volunteer Standards of Conduct Training and certify to their 

adherence by signing Form 13615, The Volunteer Standards of Conduct Agreement – VITA/TCE 

Programs, prior to working at a site. Form 13615 must be signed and dated by the site coordinator, 

sponsoring partner, instructor, or IRS contact verifying the volunteer has completed the required 

Volunteer Standards of Conduct training, and have validated the volunteers identity.

6. Timely Filing: All sites must have a process in place to ensure every return is electronically filed or 

delivered to the taxpayer in a timely manner. 

7. Title VI: Title VI of the Civil Rights Act of 1964 information must be displayed or provided to 

taxpayers at designated sites.

8. Site Identification Number: It is critical that the correct Site Identification Number (SIDN) must be 

included on ALL returns prepared by VITA/TCE sites. 

9. Electronic Filing Identification Number: The correct Electronic Filing Identification Number 

(EFIN) must be used on every return prepared.

10. Security, Privacy and Confidentiality: All guidelines discussed in Publication 4299, Privacy, 

Confidentiality, and Standards of Conduct – A Public Trust must be followed. 
QUALITY SITE REQUIREMENTS – 16

Quality Site Requirements (continued)

QSR #1 Volunteer Certification

All volunteers must complete the Standards of Conduct Training, complete and sign Form 13615, The 

Volunteer Standards of Conduct Agreement – VITA/TCE Programs, prior to working at a site. 

Certification: Volunteers, who answer tax law questions, instruct tax law, prepare or correct tax returns 

and/or conduct quality reviews of tax returns must complete and pass the IRS test. This constitutes an 

annual certification in current tax law. If the site uses a screener and the screener addresses or provides 

assistance with tax law-related issues, the screener must be certified at the level of the complexity for each 

return. Volunteers can only prepare returns based on their level of certification. 

 All instructors and site quality reviewers must be certified, at a minimum, at the intermediate level. If the 

site is preparing returns at the Advanced, Military, International, Foreign Student/Scholar or Puerto Rico 

levels, the volunteer’s certification level must be equivalent.

Volunteers who assist in various roles (for example, greeters, client facilitators, receptionists, equipment 

coordinators, etc.) who do not provide assistance with tax law-related issues do not have to certify in tax 

law.

Site coordinators must have a method to verify certification the day the volunteer reports to the site and 

must develop a process to ensure volunteers are preparing and/or quality reviewing returns based on their 

appropriate level of certification.

Site coordinators must also certify completion of Site Coordinator Training prior to the site opening. This 

training may be obtained via Link & Learn Taxes or from the local SPEC territory office.

For VITA/TCE certification, volunteers must complete one of the following; classroom, self-study, Link & 

Learn Taxes or partner-created training courses based on the type or level of returns preparied at the 

site:

– Basic

– Intermediate

 – Health Savings Accounts

– Advanced

 – Cancellation of Debt

– Military

– International

– Foreign Student/Scholar

– Puerto Rico

Note: AARP Tax Aide requires its tax counselors to be certified at the Advanced level. If AARP volunteers 

are not certified at the Advanced level, the volunteer should not prepare or correct returns, conduct quality 

reviews, or perform any other duties requiring knowledge of tax law. The AARP state coordinator must be 

advised of such.
QUALITY SITE REQUIREMENTS – 17

Required Training for Volunteer Positions

Listed below are volunteer positions and the required training applicable for each position.

Volunteer

Volunteer Standards of Site Coordinator Tax Law

Position Conduct Training Training Certification

Site Coordinator Required Required If SC prepares returns, 

corrects rejects or provides 

tax law assistance, 

certification level is based 

on complexity of return. If 

SC conducts quality review, 

Intermediate level or higher 

is required.

Instructor Required Not Required Intermediate required (or 

higher - based on level of 

course instruction).

Return Preparer Required Not Required Required (Level of 

certification is based on 

complexity of returns 

prepared).

Quality Reviewer Required Not Required Intermediate level or higher 

required based on 

complexity of returns 

reviewed.

Screener Required Not Required Required (Level is 

(answers tax law dependant on complexity of

questions) questions answered).

Greeter/Client Required Not Required Not Required

Facilitator

(does not answer

tax law questions)

QSR #2 All sites must use an Intake and Interview Process

All sites must use Form 13614-C, Intake/Interview & Quality Review Sheet for every return prepared. The 

electronic Form 13614-C, available through the TaxWise software interview module, may be used in lieu 

of the paper Form 13614-C. Partners may attach an addendum to the Form 13614-C to ask additional 

questions, but cannot create their own version of this form for use.

It is a requirement for all volunteers preparing returns to use a correct intake and interview process. This 

process must include an interview with the taxpayer while using F13614-C to ensure the accuracy of 

taxpayer returns.

Quality Site Requirements (continued)
QUALITY SITE REQUIREMENTS – 18

Quality Site Requirements (continued)

QSR #3 Quality Review Process Being Used

All returns must be quality reviewed and discussed with the taxpayer prior to the taxpayer leaving the site. 

All sites must use Form 13614-C, Section C during the quality review process. The electronic Form 

13614-C, Section C, available through TaxWIse software interview module, may be used in lieu of the paper 

Form 13614-C. A Quality Review process includes a 100% review of all returns.

Every site must ensure a quality review is completed. A quality review process contains the following critical 

components for an effective and thorough quality review of the tax returns:

• Taxpayer participation – a conversation with the taxpayer to solicit their understanding and agreement to 

the facts of the return.

• The quality reviewer is required to use Form 13614-C, Section C during the review. 

• Use is required to use the available source documents to confirm identity, income, expenses and credits 

and deposit/debit information on the return. If income or expenses are listed on the return that do not 

require a source document and one was not provided, the intake sheet should be marked to show a 

verbal response was provided. 

• Tax law materials, as necessary.

Preferred Quality Review Method: 

Every return is required to be quality reviewed using available source documents, the intake and interview 

information and a quality review tool. A designated quality reviewer is the preferred method to conduct site 

quality reviews. However, if the site cannot have a designated reviewer, an acceptable quality review can 

be an exchange with another preparer as long as both reviewers are certified at the appropriate level (or 

higher) based on the complexity of the return. If possible, self-review should only be conducted in a oneperson volunteer site. The review process must ensure that all source documents used in the tax return 

preparation are verified during the review process, including the intake and interview information provided 

on Form 13614-C and completion of Section C of Form 13614-C. 

 The quality review section of Form 13614-C should be used to ensure a complete quality review is 

conducted. 

QSR #4 All Sites Must Have Reference Materials Available

All sites must have one copy of the following reference materials available for use by volunteer return 

preparers and quality reviewers.

• Publication 4012, Volunteer Resource Guide

• Publication 17, Your Federal Income Tax for Individuals

• Publication 3189, Volunteer e-file Administrator Guide 

• Volunteer Tax Alerts – must be available at the site within 5 days of SPEC issuance 

Sites using TaxWise have electronic access to Publications 17 and 4012. 

 The use of reference materials is an important key to producing an accurate return. As an example, a large 

number of mistakes in return preparation occur in the determination of filing status, dependency and 

eligibility for tax credits. Each of these determinations can be made by simply following one of the flow 

charts or decision trees in Publication 4012. Training volunteer tax preparers to use these flow charts should 

be emphasized during training. Each site must have key reference materials available to help foster the use 

of these resources.

Site coordinators should have a process in place to ensure all Volunteer Tax Alerts have been distributed 

and discussed with all volunteers.
QUALITY SITE REQUIREMENTS – 19

Quality Site Requirements (continued)

QSR # 5 Volunteer Agreement

All volunteers (site coordinators, preparers, quality reviewers, greeters, client facilitators, etc.) must complete 

the Volunteer Standards of Conduct Training and certify to their adherence by signing Form 13615, The 

Volunteer Standards of Conduct Agreement – VITA/TCE Programs, prior to working at a site. Form 13615 

must be signed and dated by the site coordinator, sponsoring partner, instructor, or IRS contact verifying 

the volunteer has completed the required Volunteer Standards of Conduct training, and has verified the 

volunteers identity, before the volunteer can work at the site. 

Form 13615 includes the following agreements to the Volunteer Standards of Conduct:

Signed Forms 13615 must be maintained at the sponsoring organization or site coordinator’s level.

As a volunteer in the VITA/TCE Programs, you must:

1. Follow the Quality Site Requirements (QSR). 

2. Not accept payment or solicit donations for federal or state tax return preparation.

3. Not solicit business from taxpayers I assist or use the knowledge I gained (their information) about them 

for any direct or indirect personal benefit for me or any other specific individual. 

4. Not knowingly prepare false returns. 

5. Not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct 

deemed to have a negative effect on the VITA/TCE Program. 

6. Treat all taxpayers in a professional, courteous, and respectful manner.

 All partners/site coordinators are required to provide their SPEC RM with a list of all volunteers working at 

the using Form 13206, Volunteer Assistance Summary Report. However, some partners such as AARP Tax 

Aide and the National Community Tax Coalition will not complete Form 13206; instead, they will send their 

volunteer certifications on a unified list containing the same information as requested on Form 13206. 

However, these partners must secure Form 13615 from all volunteers. The list should show each volunteer 

has signed and dated their agreements and the site coordinator, sponsoring partner, instructor, or IRS 

contact has verified the volunteers identity by also signing and dating the form. The preferred document for 

reporting VITA/TCE volunteers is Form 13206, Volunteer Assistance Summary Report. 

After the initial Form 13206 or similar list is submitted for the filing season, site coordinators have an 

additional responsibility to complete a new form or list as additional volunteers report to their sites. Form 

13206 or listing must be sent to the local SPEC RM by the third business day after the end of each month. 

Volunteer certifications (Forms 13206 or 13615) are to be maintained at the site when possible.
QUALITY SITE REQUIREMENTS – 20

Quality Site Requirements (continued)

QSR #6 Timely Filing

All sites must have processes in place to ensure every return is electronically filed or delivered to 

the taxpayer in a timely manner.

For e-filed returns, timely submission of the electronic return is defined in Publication 1345, Handbook 

for Authorized IRS e-file Providers of Individual Income Tax Returns as, "once signed, an ERO must 

originate the electronic submission of a return as soon as possible”. An ERO/site coordinator must ensure 

that stockpiling of returns does not occur. Stockpiling refers to waiting more than three calendar days to 

submit the return to the IRS once the ERO/site coordinator has all necessary information for origination.

Timely delivery of returns must include:

• Retrieving e-file acknowledgements timely (preferred within 48 hours of transmission)

• Promptly working e-file rejects that can be corrected by the volunteer

• Timely notifying taxpayers (attempted 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

An attempt should be made to work all rejects as soon as possible. The IRS Outstanding Reject Report can 

be used as a tool to ensure all rejects are being corrected.

Reasonable attempts must be taken to inform the taxpayer within 24 hours if a reject can not be corrected, 

or if the changes made exceed the following dollar limits, which means the taxpayer(s) must sign the return 

again:

• $50 to “Total Income” or “AGI” or

• $14 “Total Tax”, “Federal Income Tax Withheld”, “Refund” or “Amount You Owe”.

Refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax 

Returns, Publication 4146, Modernized e-File (MeF) Guide for Software Developers and 

Transmitters, and Publication 3189, Volunteer e-file Administrator Guide, for further guidance on 

working rejects. Publication 3189 is designed as a resource guide to assist volunteer e-file 

administrators in implementing the correct electronic filing procedures at volunteer e-file sites. 

IRS provided tax software has electronic access to Publication 3189.

Refer to irs.gov for Publication 17 and/or 1040 instructions for Submission Processing Center 

addresses for paper returns. 
QUALITY SITE REQUIREMENTS – 21

Quality Site Requirements (continued)

QSR #7 Title VI Information is Provided to All Taxpayers

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

designated sites. 

Title VI notification must be provided to the taxpayer at the point of contact between the volunteer and the 

taxpayer, even if a return is not completed. This information may either be displayed at the site by posting 

Publication 4053, Your Civil Rights are Protected, or by providing the taxpayer Form 13614-C, Intake/

Interview & Quality Review Sheet, Publication 730, Important Tax Records (or partner-developed envelope) 

or the stuffer, Publication 4481, Your Civil Rights are Protected. TCE recipients are required to use Title VI

language but are not required to use IRS-developed products. 

Military Exception: Per General Legal Services and the External Civil Rights Unit, Military Sites do not 

have a requirement to provide Title VI posters to their taxpayers unless they have sites that are operated 

by non-military private organizations such as a church, community or non-profit organization. Since the 

Military is required to use their own process for resolving EEO issues, they are allowed to use their process 

for resolving all alleged discriminatory actions. 

QSR #8 Correct Site Identification Number (SIDN) is Used

It is critical that the correct Site Identification Number (SIDN) must be included on ALL returns prepared by 

VITA/TCE sites. 

E-file administrators should set up computer defaults to ensure the correct SIDN automatically appears 

on each tax return. Refer to Publication 3189, Volunteer e-file Administrator Guide, for information on 

setting defaults. 

QSR #9 Correct Electronic Filing Identification Number (EFIN) is Used

The correct Electronic Filing Identification Number (EFIN) must be used on every return prepared. 

Form 8633, Application to Participate in the IRS e-file Program, must be completed to obtain an EFIN for a 

site. A separate EFIN must be requested for each physical location. E-file administrators should set the 

computer defaults to ensure the correct EFIN automatically appears on the tax return. Please refer to 

Publication 3189, Volunteer e-file Administrator Guide for further EFIN procedures. 
QUALITY SITE REQUIREMENTS – 22

Quality Site Requirements (continued)

QSR #10 Security, Privacy & Confidentiality guidelines are being followed

All Security, Privacy and Confidentiality guidelines discussed in Publication 4299, Privacy, Confidentiality, 

and Standards of Conduct – A Public Trust must be followed. 

Publication 4299 serves as the central document for providing guidance on securing individual information 

shared by taxpayers, volunteers and partners as well as guidance on protecting the privacy of taxpayers, 

volunteers, and partners individual information. This publication must be available at every site and used 

when referring to security, privacy and confidentiality.

The key principles are:

• Partners and volunteers must protect physical and electronic data gathered for tax return preparation 

both during and after the filing season.

• Partners and volunteers must delete taxpayer information on all computers (both partner owned and IRS 

loaned) after filing season tax return preparation activities are completed.

• Partners and volunteers must keep confidential the information provided by taxpayers for tax return 

preparation.

• Partners and site coordinators must keep confidential any personal volunteer information provided.

• Partners with a need to retain and use taxpayer information (for purposes other than return preparation) 

must follow Section 7216 procedures in Publication 4299 for securing a taxpayer-signed consent before 

tax return information can be disclosed to any third party or used for any purpose other than filing the 

return.

A crucial component to protecting taxpayer information is the requirement for all volunteers preparing 

returns to have unique user names that are password protected. The volunteer’s access privileges should 

be limited to the activities necessary to perform their volunteer role. For instance, unless a return preparer 

is also the site administrator, they should not be assigned Administrative or SuperUser permissions.

For FY 2012, the TaxWise software will preset users to the preparer role. It is highly recommended that site 

coordinators assign volunteers the lowest level “ROLE” necessary for each particular user. 

Additional resources for security, privacy and confidentiality guidelines include:

• Link & Learn Taxes available on www.irs.gov

• Publication 4600, Safeguarding Taxpayer Information

• Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs

• Publication 3189, Volunteer e-file Administrator Guide

• Publication 4473, IRS Computer Loan Program Welcome Package

• Publication 4390, VITA/TCE Computer Loan Program

• Publication 1345, Handbook for Authorized IRS e-file Providers

• Volunteer Tax Alerts (VTA), and Quality Site Requirement Alerts (QSRA) are issued to Site 

Coordinators throughout the filing season. These alerts address trends identified by QSS, TIGTA, and 

SPEC Shopping reviews. Site Coordinators should discuss all VTA and/or QSRA with their staff after 

release.
QUALITY SITE REQUIREMENTS – 23

Quality Site Requirements (continued)

If you need additional information on the Quality Site Requirements, please contact your SPEC RM or 

send an e-mail to partner@irs.gov.

How can Volunteers and Taxpayers report Unethical behavior at 

VITA/TCE sites to the IRS?

Volunteers assisting with preparing your return are trained to provide high quality service and uphold the 

highest ethical standards. To report unethical behavior to IRS e-mail us at wi.voltax@irs.gov or call toll 

free 1-877-330-1205.

This information is also printed on F13614-C, Intake/Interview & Quality Review Sheet.
SPEC QUALITY REVIEWS – 24

SPEC QUALITY REVIEWS

Quality Statistical Sample Reviews

QSS reviews will be conducted by members who are highly trained employees with extensive tax law 

experience. QSS reviews are critical to the success of the VITA/TCE program and play an integral part 

in improving the quality and consistent performance of sites. The review process validates accuracy of 

returns and compliance with Volunteer Standards of Conduct and Quality Site Requirements (QSR). It 

also provides opportunities to identify and correct problem areas or share best practices.

The selection of these sites is a random selection of the entire VITA/TCE population of sites and returns 

prepared. The selection is made by Statistics of Income (SOI) to ensure that we have a valid accuracy 

measure that is properly weighted. 

QSS reviews will be unannounced, where applicable, and include a minimum review of 3-returns. Results 

from these reviews are used to determine VITA/TCE accuracy rate. Additionally, these results are verified 

through a secondary review process (inter-rater) to validate accuracy of our findings.

Site Review

The purpose of Form 6729, Site Review Sheet, is to gather information about administrative aspects of a 

volunteer site and adherence to the Volunteer Standards of Conduct and QSR. The reviewer will observe 

the site’s activities and procedures. In some cases, you may be asked for clarification on the processes 

used at your site. 

Return Review:

The purpose of Form 6729-R, Quality Statistical Sample (QSS) Return Review Sheet, is to gather 

information about the accuracy of a federal tax return. A return is accurate when the tax law has been 

applied correctly and is free from error based on the taxpayer interview, supporting documentation, and 

a completed Form 13614-C.

An accuracy determination is made by comparing the volunteer prepared return to the completed intake 

sheet, income and expenses revealed during the interview, and supporting documents, thus ensuring 

that the law has been correctly applied. You may also be asked to clarify or verify entries on the tax 

return. Return reviews are conducted on the same day, by the same individual conducting a site review. 

If possible, the return review should be conducted in a semi-private area with access to an electrical 

outlet. 

Post Review Discussion

During the post review discussion, the QSS reviewer will provide preliminary feedback to the site 

coordinator. Both the site and return review findings will be discussed. 

Follow-up and Corrective Actions

Follow-up and corrective actions from the site review may be recommended by the QSS reviewer for the 

site coordinator and the assigned RM to monitor. The RM will provide a copy of the Form 6729 and Form 

6729-R to the partner/site coordinator. 

SPEC

 Quality re

vie

w

s
OTHER REVIEWS/VISITS – 25

Other Reviews/Visits

SPEC Shopping Review

SPEC shopping reviews are intended to gauge taxpayer experience and test tax law accuracy 

based on specific scenarios. Shopping reviews will involve unannounced “mystery” shoppers posing 

as taxpayers using a pre-defined scenario to have their federal tax return prepared by VITA/TCE

volunteers. The results of these reviews consist of comparing the VITA/TCE volunteer prepared tax 

return with the pre-determined tax return. However, since these are not statistically valid sampled 

reviews, they will not be used to measure the accuracy of returns prepared by VITA/TCE volunteers. 

QSS reviews will continue to be used for this purpose.

Treasury Inspector General for Tax Administration (TIGTA) 

Shopping Review

TIGTA performs reviews to test return accuracy. They use a method known as “shopping”. This process 

uses pre-designed scenarios generally to test new tax law or new procedures. TIGTA shopping results 

are not statistically valid and cannot be projected to the entire population of returns prepared at the 

Volunteer Program sites. 

The results and findings from the TIGTA Shopping Reviews are contained in the TIGTA Final Audit 

Report, which is published generally in September annually.

Neither IRS nor its partners are notified of TIGTA's shopping plans prior to their visit. TIGTA generally 

shops no more than three-dozen locations annually.

During the filing season, TIGTA Reviews are conducted by a cadre of TIGTA Auditors (Shoppers). 

The TIGTA Shopper has a pre-defined taxpayer scenario and assumes the role of the taxpayer in 

requesting services from a VITA or TCE site. Shoppers will remain anonymous to the site coordinator 

and volunteer until the return is completed and has gone go through the sites quality review process.

Once TIGTA identifies themselves as a shopper, they will ask the return be deleted to avoid 

transmission of a fictitious return to IRS. If your site is visited by TIGTA, we ask that you notify your RM

and provide any feedback regarding your experience with the review or send an email to partner@irs.

gov. 

Field Site Visits

Field site visits are critical to the oversight of the VITA and TCE program and play an integral role in 

improving the quality of service provided at volunteer sites.. Field site visits are not reviews. These 

visits are intended to assist site coordinators/partners in successful operation of their site. The visits 

provide opportunities to identify and correct problem areas or share best practices. Generally, your IRS 

RM will notify you prior to conducting a Field Site Visit. 

Partner Reviews 

Form 6729, Site Review Sheet and Form 6729-C, Return Review Sheet, provide a tool for partners use 

in conducting site and return reviews. 

Partners are required to conduct a minimum of one site and return review at each location they 

support over a four-year period of time to ensure all sites are reviewed by the partner. Partner 

reviews of their sponsored sites are intended to strengthen oversight of this program.

Office of Equity, Diversity & Inclusion (EDI) 

EDI plan to visit approximately 16 volunteer sites operated by partners that receive a VITA/TCE grant. 

The purpose of their visit is to validate compliance with Title VI rules and reasonable accommodations 

for persons with disabilities. The results of these visits will be discussed with the partners and SPEC 

Headquarters.

For more information on Title VI rules link to Publication 4053, Your Civil Rights are Protected.

o

t

her types of 

re

vie

w

s/visits
TRAINING AND CERTIFICATION – 26

TRAINING AND CERTIFICATION

Training and Certification

A basic component of quality service is assuring the accuracy of returns prepared at VITA/TCE sites. A

return is accurate when the tax law is applied correctly and the return is free from error based on the 

taxpayer interview, all supporting documentation, and a completed Form 13614-C, Intake/Interview & 

Quality Review Sheet. A number of elements contribute to return preparation accuracy. Key among these 

elements is annual volunteer training and certification. Your SPEC RM will provide free VITA/TCE program 

training course materials that you can use in training your volunteers.

Training Options

Training and testing are tailored to the anticipated return preparation needs of the community. The training 

will take place at a time and location convenient to volunteers and instructors. The VITA/TCE programs 

offer a variety of options in how training content is presented.

Volunteer Standards of Conduct training will be available on Link & Learn Taxes and Form 6744, Assistor's 

Test/Retest.

Link & Learn Taxes (L<) – is intended to be used as a stand-alone product for self-study or in a 

classroom environment. It contains 7 modules: Basic, Intermediate, Advanced, International, Military, 

Puerto Rico, and Foreign Students and Scholars. It can also be used as a prerequisite before classroom 

training or as reinforcement after classroom training.

Practice Lab – is a training version of the tax software that volunteers can access through L<. It is 

intended to be used for hands-on tax preparation practice in either a self-study or classroom environment. 

It should be used in conjunction with Pub 4491-W to prepare the practice problems and exercises.

Pub 4491, VITA/TCE Student Guide –is intended to be used as a printed training guide for instructor and 

student participants. It contains 5 courses: Basic, Intermediate, Advanced, International, and Military. It 

can be used for self-study or in a classroom environment. It is part of a standard kit consisting of the 

student guide, Pub 4012, Pub 4491-W and the volunteer test. 

Pub 4491-W, VITA/TCE Problems and Exercises –consists of comprehensive problems and exercises. It 

is intended to be used in conjunction with the practice lab for hands-on mock tax return preparation 

experience. We strongly recommend the continued use of this product during training.

Pub 4480, Link & Learn Kit – is used as a companion for Link & Learn Taxes. The kit contains Pub 4012, 

Pub 4491-W and the volunteer test. It is intended to be used for either self-study or in classroom training 

in conjunction with L<.

Pub 4012, Volunteer Resource Guide – is designed as a training tool and a site reference guide for 

volunteers to use at the VITA sites. It has also proven to be a useful training tool when used in conjunction 

with Pub 17.

Publication 4555-e, VITA/TCE e-instructor guidance (new product)-is an online guide that provides 

guidance for instructors who teach volunteers to prepare tax returns using Link & Learn Taxes or Pub 

4491 in a classroom environment.

Certification

All volunteers must pass the Volunteer Standards of Conduct training. Tax preparers must pass at least 

the Basic certification test. A minimum score of 80% is required for each certification test. After your Basic 

certification, you can test for Intermediate certification. Once you have achieved both of these certifications, 

you may test for any or all of the other certifications: Advanced, Military, and International.

Note: Quality reviewers, at a minimum, must certify at the intermediate level. Site Coordinators must 

verify the level of training for each volunteer preparing and/or quality reviewing tax returns to ensure they 

are preparing and reviewing tax returns within their levels of training.

training and 

certificati

o

n
Timeline for Operating VITA/TCE Site – 27

Timeline for Operating VITA/TCE Site

Opening and Operating Your Site

As a Site Coordinator, you are responsible for planning, organizing, supervising, and promoting all 

aspects of your program. Your SPEC RM is available to help you build an effective program. As a Site 

Coordinator you should possess:

• The willingness to devote the time and effort required to prepare accurate tax returns and answer 

questions in a courteous and helpful manner;

• A strong volunteer spirit and organizational skills to assist in site coordination. Enthusiasm and 

organization will allow volunteers to have a rewarding experience;

• The ability to obtain volunteers with special skills that would benefit the site; for example, volunteers 

who are bi-lingual or have the ability to assist hearing and visually impaired taxpayers; and

• A willingness to learn and use electronic tax return skills and techniques.

Filing Season Timeline

To assist you in operating and managing your site, review the Filing Season Timeline below:

June – July

• New sites: First request a SIDN from your SPEC RM.

• Begin initial volunteer recruitment efforts.

• New sites: Apply for EFIN (Electronic Filing Identification Number) using e Services.

• Existing sites: Continue volunteer recruitment efforts for next filing season.

August – September:

• Order electronic filing software through your SPEC office.

• Order training materials through CAPS and submit to your SPEC RM.

October:

• Escalate volunteer recruitment.

• Select or firm up site location(s), dates and days open, opening and closing times.

• Identify instructors for electronic filing, tax law training, and certification.

• Schedule date and place for volunteer training and certification, including tax preparation software 

training.

• Complete any additional Forms 2333V for training material orders and submit to your SPEC 

relationship manager.

• Identify/secure computer equipment for volunteer tax site(s). 

timeline fo

r operating 

vita/tce site
Timeline for Operating VITA/TCE Site – 28

Timeline for Operating VITA/TCE Site 

(continued)

Filing Season Timeline (continued)

November – December:

• Complete any additional Forms 2333V for training material orders and submit to your IRS SPEC 

contact.

• Begin both electronic filing and volunteer tax training and certification classes.

• Begin community awareness publicity.

• If required, sign Form13324, IRS Civil Rights Assurance for Sub-recipients under SPEC Partnership 

Agreements, or Form 13325, Statement of Assurance Concerning Civil Rights Compliance for IRS 

SPEC Partnerships, and return to SPEC office.

• Meet with volunteers to plan strategy for staffing/operating site(s).

• Identify volunteer(s) to serve as alternate site coordinator in your absence.

• Verify order of forms and supplies for sites.

• Continue volunteer training and certification.

January:

• Post publicity posters.

• Continue volunteer training and certification.

• Complete Site Coordinator training. 

• Issue optional Form 13645, Wallet Card, to each certified volunteer.

• Conduct volunteer meeting to assign volunteer roles and responsibilities.

• Establish an intake/interview and quality review process for all returns prepared at your site.

• Ensure Publication 4053 is in place to notify taxpayers of Title VI procedures.

• Install the tax preparation software on computers. 

• Set defaults using Master Template. Verify correct SIDN.

• Assign unique user names for all volunteers preparing returns.

• Secure signed and dated Form 13615, Volunteer Standards of Conduct Agreement.

• All VITA and TCE-Non AARP sites are to submit Form 13206, Volunteer Assistance Summary 

Report (or similar partner created form or listing), to the SPEC office (report each volunteer only 

once).

• Complete Form 13715, Volunteer Site Information Sheet, submit to SPEC office. 

February – March:

• Continue to secure signed and dated Form 13615, Volunteer Standards of Conduct Agreement, 

from all volunteers.

• TCE sites should provide the SPEC Territory office a list of certified volunteers by February 2nd.

• Discuss all VTA and QSRA with the volunteers.

• If necessary, update Form 13715, Volunteer Site Information Sheet, submit to SPEC office.

• Issue optional Form 13645, Wallet Card, to each certified volunteer.
Timeline for Operating VITA/TCE Site – 29

Timeline for Operating VITA/TCE Site 

(continued)

Filing Season Timeline (continued)

To assist you in operating and managing your site, review the Filing Season Timeline below:

April – May

• Plan and attend volunteer/sponsor recognition ceremonies.

• Identify volunteer milestone recipients, complete template(s). 

• Work with SPEC relationship manager contact to prepare certificates for volunteers.

• Initiate formal appreciation for site sponsor (certificate and letter).

• Initiate site close-out procedures as referenced in this publication; and post-filing software 

procedures as referenced in Publication 3189, Volunteer e-file Administrator Guide.

• If e-filing, ensure all applicable Forms 8453 were submitted to the IRS Submission Processing 

Campus. 

• Evaluate filing season, site, and volunteers.

• Provide IRS SPEC local contact with feedback or complete Partner Survey to improve or enhance 

operation for next year.

• When applicable, secure/confirm site location for next year.

• Begin volunteer recruitment for next filing season.

Action Plans Notes and Comments for next year:

To assist you in future planning, please note any additional action plans items and share with your RM.
GUIDELINES FOR OPENING YOUR SITE

As a Site Coordinator, it is your responsibility to ensure that the site is prepared to run efficiently. You are 

responsible for program coordination and various administrative duties associated with managing a site.

These Responsibilities may include:

• Recruit and supervise Volunteers 

• Determine site's days and hours of operation

• Discuss Volunteer Tax Alerts

• Ensure Volunteer Standards of Conduct are followed by all volunteers

• Ensure Quality Site Requirements are followed by all volunteers

Required forms that need to be completed and verified prior to opening your site, if applicable:

• Form 8633, Application to Participate in IRS e-file. Registered users can review the site's 

application for an active EFIN, correct site address and responsible person. To access the IRS e-file 

application:

 – Log in to e-services using your login and password

 – Click on "application"

 – Click on "e-file application"

Form 8633 can be accessed from IRS web site at www.irs.gov. Enter 'Form 8633" in the search engine to 

download the paper application. Detailed instructions are located in Publication 4396A, Partner Resource 

Package. 

• Form 13533, Sponsor Agreement. Sponsor Agreement must be signed prior to receiving any IRS 

equipment. Access using the following link: http://www.irs.gov/pub/irs-pdf/p4299.pdf

• Form 13632, Volunteer Property Loan Agreement. You must return property loan agreement to 

Depot if you received any IRS laptops or printers. Access the form using the following link: 

 http://www.irs.gov/pub/irs-pdf/f13632.pdf

• Form 13715, Site Information Sheet. Verify site's general information and schedule of days and 

hours your site is operating. Send form to your RM by Jan 15. Access the form using the following 

link: http://www.irs.gov/pub/irs-pdf/f13715.pdf

• Form 13206, Volunteer Assistance Summary Report. Volunteer Information, volunteer certification 

levels, and if volunteer works at another site must be completed for all volunteers. After the initial 

Form 13206 is submitted for the filing season, site coordinators have an additional responsibility to 

complete a new form or list as additional volunteers report to their sites. Send to your RM by the 

3rd of every month. Access the form using the following link: 

 http://www.irs.gov/pub/irs-pdf/f13206.pdf

• Form 13615, Volunteer Standards of Conduct Agreement. All volunteers (preparers, quality 

reviewers, greeters, client facilitators, etc.) must complete the Volunteer Standards of Conduct 

training and certify to their adherence by signing Form 13615, prior to working at a VITA/TCE site. 

You must secure Form 13615 from all volunteers. This form must be kept at the site, or partner level 

available for review. Access the form at the following link: http://www.irs.gov/pub/irs-pdf/f13615.pdf

• Form 13645, Wallet Card. Request from your RM.

• Review Publication 3189, Volunteer e-file Administrator Guide

• Form 13614-C, Intake/Interview & Quality Review Sheet must be use for every return prepared. 

Access the form at the following link: http://www.irs.gov/pub/irs-pdf/f13614c.pdf

guidelines for OPENING your SITE – 30

gui

delines fo

r

cl

osing 

y

our site
GUIDELINES FOR OPENING YOUR SITE (continued)

Product Ordering:

Site coordinators with e-mail accounts can directly order site and training products on-line using the 

electronic product ordering system, otherwise known as CAPS. Form 2333V, Volunteer Program Order 

Form, is e-mailed to site coordinators during the month of September. If you do not receive the electronic 

order form, contact your RM. SPEC’s on-line ordering application is normally available mid September 

of each year. SPEC training products are listed on www.irs.gov keyword search "Volunteer Training 

Resources". 

guidelines for opening your SITE – 31
GUIDELINES FOR CLOSING YOUR SITE

Closing Your Site

At the end of the filing season, care should be taken to ensure that your site is closed properly. Refer to 

Publication 3189 for detailed post-filing season e-file procedures. The following actions should be taken: 

1. Ensure that no taxpayer information has been left at the site. 

2. Dispose of all unused forms, publications and posters (recycle if possible). 

3. Submit a revised Form 13715, IRS SPEC Volunteer Site Information Sheet, to your relationship 

manager, if applicable. 

4. Make sure all returns have been filed and all acknowledgements have been retrieved and all rejects 

have been resolved. 

5. Follow IRS procedures for backup, retaining or storing electronic return files. 

6. Delete all taxpayer information contained in return preparation computers. 

7. Follow procedures in Publication 4473 on returning IRS loaned equipment.

8. Send all Forms 8453 to IRS Austin Campus with attachments.

Prior Year Return Preparation

Volunteers, with the necessary reference materials, may prepare the three previous tax years’ returns. 

Every effort should be made to secure experienced (at least 2 years of experience) volunteers for 

preparing prior year returns. Volunteers preparing prior year returns must be certified at the intermediate 

or advanced levels (current year), however, if the level of the return is more advanced, the preparers’ level 

must be comparable. Refer to Publication 4396A on securing prior year reference materials. 

MeF will allow electronic filing of prior year returns. It accepts the current tax year and two prior tax years. 

However, since TaxWise started participating in MeF in 2010, volunteers using TaxWise software will only 

be able to transmit prior year 2010 tax year returns during the 2012 filing season. E-filing of prior year 

returns is limited to the 21 forms and schedules available in Phase I of MeF deployment.

Use the EFIN and Registration Code issued for the appropriate year or use the generic EFIN and 

registration codes as provided in Publication 3189, Volunteer e-file Administrator Guide.

guidelines for CLOSING your SITE – 32
Volunteer Milestone Recognition

Volunteer Recognition

Your volunteers will devote hours, effort and energy to helping you with the operation of your site. Under 

your leadership, they will give top quality service with the highest ethical standards possible throughout 

the filing season. Recognizing volunteers for significant milestones and their outstanding commitment 

and dedication is extremely important to the SPEC organization. 

Recognition is defined as formal or informal, favorable attention given to the volunteer, to provide a sense 

of appreciation, security and belonging. SPEC wants to ensure that partners, volunteers and sites are 

honored for their dedicated years of service. SPEC will provide partners, sites and volunteers, whose 

years of service are increments of 10, with milestone recognition items for their years of dedication. The 

table below depicts the milestone and type of recognition available. 

Milestone 10 Years 20 Years 30 Years 40 Years

SPEC

Partner Certificate Plaque Trophy Director’s

Wooden Award

Plaque Plaque Trophy

 Acrylic Wooden

Site Certificate Plaque Plaque Trophy

 Acrylic Wooden

Instructions for how to order these awards can be found in the Partner Resource Package (Publication 

4396A), and on www.irs.gov keyword search Partner and Volunteer Resource Center.

All requests for recognition items must be submitted as soon as possible, but no later than February 

25th to ensure timely delivery by April 10th. Requests for volunteer and site recognition should be sent 

to partner@irs.gov. 

Volunteer Milestone Recognition – 33

volunteer milest

one

recogniti

o

n
VITA/TCE

This traditional approach uses a certified volunteer to prepare a return for a taxpayer in a face to face 

environment using a standard intake/interview and quality review. 

Virtual VITA/TCE

This approach uses the same process as a traditional VITA/TCE except that the preparer and the 

taxpayer are not face to face. Technology is used to connect the volunteer preparer and the taxpayer. 

Technology includes internet, fax, and video. Although suitable for rural environments where it is difficult 

to build a traditional VITA site, this approach can be used in urban settings to provide a free alternative 

to qualified taxpayers.

The Intake Site will be located in a geographic location where there is no or limited VITA/TCE presence. 

No returns can be prepared at the intake site. Volunteers are required to verify the taxpayer’s identity, 

secure the taxpayer’s records necessary for completion of the return, and initiate the intake process 

by providing the taxpayer with Form 13614-C, for completion. A non-certified volunteer cannot provide 

any tax advice to the taxpayer and should advise the taxpayer to discuss any concerns with a certified 

volunteer. A certified volunteer located at the Intake Site can conduct a face-to-face interview and quality 

review with the taxpayer. The Intake Site may fax, email or mail copies of the taxpayer’s documents 

necessary for preparation of the tax return at the Preparation Site.

The Preparation Site will be staffed with certified volunteers. These volunteers will review the taxpayers’ 

documents faxed, emailed or mailed from the Intake Site to prepare the return. The certified volunteer 

will contact the taxpayer and conduct the interview while verifying the information included on Form 

13614-C. The certified volunteer may or may not keep open communication with the while the return is 

prepared. Once the certified volunteer completes the return, it must be faxed, emailed or mailed directly 

to the taxpayer for their review. After the taxpayer has reviewed the return, a certified volunteer must talk 

to the taxpayer to conduct the quality review of the prepared return and then secure the required taxpayer 

signatures on Form 8879, IRS e-file Signature Authorization. 

Facilitated Self-Assistance

This approach uses a certified volunteer to assist taxpayers in the preparation their return. Since the role of 

the volunteer is a facilitator, multiple taxpayers can be assisted at one time by each volunteer. Because the 

taxpayers are preparing their returns, the quality process required in traditional and virtual VITA/TCE is not 

applicable. Partners can use any software that has the ability to capture the SIDN which includes I-CAN, 

Beehive, Benefits Bank, and Intuit or software offered under SPEC’s national MOU with ETA and the Free 

File Alliance which is known as FAST (Free Assisted Self-Help Tax Preparation). Although SPEC will 

support the partner’s choice, it will actively promote FAST in accordance with the MOU. Contact your RM

to see if you should start a FAST site. You may also request Publication 4907, Free File for VITA Partners, 

for further details.

Security Requirements:

Volunteers must adhere to privacy and security guidelines outlined in Publication 4299, Privacy, 

Confidentiality, and Standards of Conduct – A Public Trust.

When transferring taxpayer information from one location to another for return preparation, the Intake Site 

is required to solicit and secure the taxpayers permission on the Virtual VITA/TCE Site Model Taxpayer 

Consent form.

If the taxpayer's information is used or shared for any purpose other than preparation of the taxpayer's 

return, the site must adhere to IRC 7216 guidelines in Publication 4299, by securing a Notice of Consent 

to Use and/or Notice of Consent to Disclose, whichever is appropriate.

TAX PREPARATION MODELS

TAX PREPARATION MODELS – 34

tax preparati

o

n

model
evaluating the filing season – 35

Evaluating the Filing Season

Evaluating the Filing Season

You should be alert to changes and suggestions throughout the filing season that will improve site 

operations. A written summary of your program and your suggestions will be valuable information for the 

next year. It is a good idea to have a meeting with your volunteers to thank them for their work and to get 

their suggestions for program improvement. SPEC is interested in what it can do to improve the VITA/TCE

programs. Be sure to discuss your ideas with your RM. evaluating 

t

he

filing seas

o

n
Cat. No. 38847H Form 13615 (Rev. XX-XXXX)

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax

responsibilities by providing free tax return preparation. To establish the greatest degree of public trust,

volunteers are required to maintain the highest standards of ethical conduct and provide quality service. 

Volunteer

Standards of Conduct Agreement –

VITA/TCE Programs

Department of the Treasury – Internal Revenue Service

Form 13615

(Rev. XX-XXXX) Cat. No. 38847H

Instructions: All VITA/TCE volunteers must complete the Volunteer Standards of Conduct Training and sign 

Form 13615, Volunteer Standards of Conduct Agreement prior to working at a VITA/TCE site. In addition, return

preparers, quality reviewers, and VITA/TCE tax law instructors must certify in tax law prior to signing this form. This

form is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer's

identity and signs the form. As a volunteer participant in the VITA/TCE Programs, I will:

1) Follow the Quality Site Requirements (QSR).

2) Not accept payment or solicit donations for

    federal or state tax return preparation. 

3) Not solicit business from taxpayers I assist

    or use the knowledge I gained (their

    information) about them for any direct or

    indirect personal benefit for me or any other

    specific individual.

4)  Not knowingly prepare false returns.

5)  Not engage in criminal, infamous, dishonest,

    notoriously disgraceful conduct, or any other

    conduct deemed to have a negative effect on

    the VITA/TCE Programs.

6)  Treat all taxpayers in a professional,

     courteous, and respectful manner.

Failure to comply with these standards could result in, but is not limited to, the following:

•

•

•

•

•

•

Removal from the VITA/TCE Programs and inclusion on volunteer registry;

Deactivation of your Partner’s VITA/TCE EFIN (electronic ID number);

Removal of all IRS products, supplies, loaned equipment, and taxpayer information;

Termination of the sponsoring organizations partnership with IRS;

Termination of sponsoring organization grant funds; and

Subjection to criminal investigations;

Taxpayer Impact: Taxpayer trust in the IRS and the local sponsoring organization is jeopardized when ethical

standards are not followed. Fraudulent returns such as missing or incorrect income, credits, or deductions can

result in many years of interaction with the IRS as the taxpayer tries to pay the additional tax plus interest and

penalties. This can result in an extreme burden for the taxpayer as the taxpayer tries to resolve the errors made

on his or her return. 

The Volunteer Protection Act (“VPA”) generally protects volunteers from liability for acts or omissions that

occur while volunteering at an organization, if the volunteers are acting within the scope of their responsibilities. 

The VPA excludes conduct that is willful or criminal, grossly negligent, or reckless, or conduct that

constitutes a conscious, flagrant indifference to the rights or safety of the individual harmed by the 

volunteer.

Exhibit 1 - Form 13615 Page 1

EXHIBITS – 36

exhibits
Exhibit 1 - Form 13615 Page 2

Foreign Students

Basic Intermediate Advanced Military

1 2 3

Certification Test

Add the letter “P”

for all passing

test scores

International COD HSA

Print Full Name Your volunteer position(s)

Volunteer Information:

Volunteer Agreement Signature Date

Number of years you have volunteered

E-mail Address

Site Name/ Partner Name

Home Street Address City, State and Zip Code

Daytime Telephone

Privacy Act Notice–The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to

ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if

we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory.

Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you

relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The

information you provide may be furnished to others who coordinate activities and staffing at volunteer return 

preparation sites or outreach activities. The information may also be used to establish effective controls, send

correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested 

information, the IRS may not be able to use your assistance in these programs. Please note: Sponsoring 

organizations may perform background checks on their volunteers.

(Partner Use Only)

Volunteers, by signing this form, you are acknowledging that you have completed Volunteer Standards of Conduct

Training and have read, understood, and will comply with the volunteer standards of conduct. For additional

information on these standards, please refer to Publication 4299, Privacy, Confidentiality, & the Volunteer Standards

of Conduct – A Public Trust.

Approving Official's Name (Please Print) & Title:

(site coordinator, sponsoring partner, instructor, etc.)

Approving Official’s Signature and Date :

Site Coordinator, Sponsoring Partner, instructor or IRS: By signing this form, you are acknowledging that you 

have verified the required certifications and proper identification for this volunteer prior to allowing them to

work at the VITA/TCE site.

Volunteer Certification Levels

Standards

of Conduct

(Required

for ALL)

Cat. No. 38847H Form 13615 (Rev. XX-XXXX)

EXHIBITS – 37
EXHIBITS – 38

Exhibit 2 - Form 13206, 

Volunteer Assistance Summary Report - Page 1

Catalog Number 33190J Form 13206 Page 1  (Rev. 10-2011)

Form 13206

(Rev. 10-2011)

Department of the Treasury – Internal Revenue Service

Volunteer Assistance Summary Report

Please mail, fax or e-mail this form to your IRS reporting office by the 3rd business day after the end

of the month for all volunteers that worked at your site. Additional submission of this form is

necessary only if new volunteers reported to your site. Volunteers should only be reported once.

Contact your local IRS office for mail or e-mail address

Date: Site Identification Number: S

Site Name: 

Site Address: 

Site Coordinator/Manager’s Name:

Address: City: State: ZIP:

Site Coordinator/Manager’s Phone Number: (  ) 

As Site Coordinator, I confirm that all Forms 13615 have been

signed by me, the supporting partner, or an IRS representative. Yes No

Volunteer Information  Volunteer Certification

(Check all that apply)

Does this

volunteer also

work at another

VITA/TCE site?

Yes No

If Yes, Indicate

Site Name(s)

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International 

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student 

VITA Puerto Rico 

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

EXHIBITS
Volunteer Information  Volunteer Certification

(Check all that apply)

Does this 

volunteer also

work at another

VITA/TCE site?

Yes No

If Yes, Indicate

Site Name(s)

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

Name

Volunteer Position

Address

Years in Program

Volunteer Standards of Conduct (Form 13615)

VITA/TCE Basic

VITA/TCE Intermediate

VITA/TCE Advanced

VITA/TCE International

VITA Military

Health Savings Account

Cancellation of Debt

VITA Foreign Student

VITA Puerto Rico

NOT Certified (ex. Greeter)

VITA/TCE Site Coordinator Training

IRS Use Only

Before including the volunteer in SPECTRM, make sure they have not been previously counted at another site this filing

season. Once verified, enter the amount on line 1 below:

1.  Total number of volunteers reported on this Form for the site

2.  Total number of volunteers previously reported this filing season

3. Total number of volunteers reported this filing season (Add 1 & 2)

Employee Name: Employee SEID: Date entered into SPECTRM:

Privacy Act Notice

Our legal right to ask for information is 5 U.S.C. 301 and 26 USC 7801.

The primary purpose of asking for this information is to assist us in contacting you relative to your interest and/or participation in the IRS volunteer

income tax preparation and outreach programs, and to identify your skills. We may provide information to volunteers who coordinate activities and

staffing at taxpayer assistance sites. For more information about uses, see the Privacy Act Notice for the Taxpayer Assistance Reporting System

(SPECTRM) in the Federal Register: July 19, 2004 (Volume 69, Number 137) [Notices] [Pages 43055-43056].

Your response is voluntary. However, if you do not provide all or part of the requested information, the IRS may not be able to use your assistance in

these programs.

Catalog Number 33190J Form 13206 Page 2  (Rev. 10-2011)

Exhibit 2 - Form 13206, 

Volunteer Assistance Summary Report - Page 2

EXHIBITS – 39
Section A. You should complete Pages 1-3

Thank you for allowing us to prepare your tax return. You are responsible for the information on your return so 

please provide complete and accurate information to the certified tax preparer. If you have any questions please 

ask your preparer. 

You will need your:

Part I. Your Personal Information

1. Your First Name M. I. Last Name

2. Spouse’s First Name M. I. Last Name

3. Mailing Address Apt# City State Zip Code

4. Contact Information

Phone: E-mail:

5. Your Date of Birth 6. Your Job Title Are you:    7. Legally Blind

8. Totally and Permanently Disabled

9. Spouse’s Date of Birth 10. Spouse’s Job Title Is Spouse:    11. Legally Blind

12. Totally and Permanently Disabled

13. Can anyone claim you or your spouse on their tax return?

Part II. Marital Status and Household Information

1. As of December 31, 2011, were you?

Single

Married: Did you live with your spouse during any part of the last six months of 2011?

Divorced or Legally Separated: Date of final decree or separate maintenance agreement:

Widowed: Year of spouse’s death:

Name (first, last)

Do not enter your name or 

spouse’s name below.

Volunteers assisting with preparing your return are trained to provide high quality service and

uphold the highest ethical standards.

Catalog Number 52121E Form 13614-C (Rev. XX-XXXX)

Department of the Treasury – Internal Revenue Service 

Intake/Interview & Quality Review Sheet

Form 13614-C OMB # 1545-1964 (Rev. XX-XXXX)

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Date of Birth

(mm/dd/yy)

Relationship to you

(e.g. daughter, 

son, mother,

sister, none)

Number

of months

lived in

your home

in 2011

US Citizen or 

resident of the

US, Canada or 

Mexico in 2011

(yes/no)

Marital

Status

as of

12/31/11

(S/M)

Fulltime

student

in 2011

(yes/no)

Received

less than

$3700 

income

in 2011

(yes/no)

Tax information such as Forms W-2, 1099, 1098.

Social security cards or ITIN letters for you and all persons on your tax return.

Proof of Identity (such as a valid drivers license or other government issued picture ID).

•

•

•

1

Are you a U.S. Citizen?

Is spouse a U.S. Citizen?

Yes No

Yes No

(a) (b) (c) (d) (e) (f) (g) (h)

Cell Phone:

Unsure

To report unethical behavior to IRS, email us at wi.voltax@irs.gov or call toll free 1-877-330-1205.

•

•

2. List names below of everyone who lived in your home in 2011 (other than you or spouse). Also list anyone who

lived outside of your home that you supported during 2011. If additional space is needed please check here    and 

list on page 3.

To check the status of your REFUND visit “Where’s My Refund?” on www.irs.gov

or call 1-800-829-1954 for assistance. 

DRAFT

as of 7-22-11

Exhibit 3 - Form 13614-C, Intake/Interview 

& Quality Review Sheet - Page 1

EXHIBITS – 40
Section A. Please complete – check Yes, No or Unsure to all questions below. Please ask if you need help. 

Part IV. Expenses – In 2011 Did you (or your spouse) pay:

2

Part III. Income – In 2011, did you (or your spouse) receive:

1. Alimony: If yes, do you have the recipient’s SSN?

2. Contributions to a retirement account? IRA  Roth IRA 401K Other 

3. Educational expenses paid for yourself, spouse or dependents, such as tuitions, books, fees, etc.?

(Form 1098-T)

4. Unreimbursed employee business expenses (such as teacher supplies, uniforms or mileage)? 

5. Medical expenses (including health insurance premiums)? 

6. Home mortgage interest? (Form 1098)

7. Real estate taxes for your home or personal property taxes for your vehicle? (Form 1098)

8. Charitable contributions?

9. Child/dependent care expenses, such as day-care?

Yes No

Catalog Number 52121E Form 13614-C (Rev. XX-XXXX)

Yes No  Unsure

Yes No Unsure

Part V. Life Events – In 2011 Did you (or your spouse):

Yes  No  Unsure

1. Have a Health Savings Account? (Forms 5498-SA, Form 1099-SA)

2. Have debt from a mortgage or credit card canceled/forgiven by a commercial lender? (Form 1099-C)

3. Buy, sell or have a foreclosure of your home? (Form 1099-A)

4. Have Earned Income Credit (EIC) disallowed in a prior year? If yes, for which tax year? 

5. Purchase and install energy efficient home items (such as windows, furnace, insulation, etc.)?

6. Live in an area that was affected by a natural disaster? If yes, where? 

7. Receive the First Time Homebuyers Credit in 2008?

8. Pay any student loan interest? (Form 1098-E)

9. Make estimated tax payments or apply last year’s refund to your 2011 tax? If so how much?

10. Attend school as a full time student? (Form 1098-T)

11. Adopt a child? 

12. File a 2010 federal tax return containing a “capital loss carryover” on Form 1040 Schedule D?

Presidential Election Campaign Fund: (If you check a box, your tax or refund will not change.)

Check here if you, or your spouse if filing jointly, want $3 to go to this fund You    Spouse

1. Wages or Salary? (Form W-2)

2. Tip Income?

3. Scholarships? (Forms W-2, 1098-T)

4. Interest/Dividends from: checking/savings accounts, bonds, CDs, brokerage? (Forms 1099-INT, 

1099-DIV)

5. Refund of state/local income taxes? (Form 1099-G)

6. Alimony Income?

7. Self-Employment payments (such as cash received for services, small business)? (Form 1099-MISC)

8. Income (or loss) from the sale of Stocks, Bonds or Real Estate (including your home)? 

(Forms 1099-S, 1099-B)

9. Disability Income (such as payments from insurance or workers compensation)? (Forms 1099-R, W-2)

10. Distributions from Pensions, Annuities, and/or IRA? (Form 1099-R)

11. Unemployment Compensation? (Form 1099-G)

12. Social Security or Railroad Retirement Benefits? (Forms SSA-1099, RRB-1099)

13. Income (or loss) from Rental Property?

14. Other Income: (gambling, lottery, prizes, awards, jury duty, etc.) Specify:

(Forms W-2 G, 1099-MISC)

DRAFT

as of 7-22-11

Exhibit 3 - Form 13614-C, Intake/Interview 

& Quality Review Sheet - Page 2

EXHIBITS – 41
Exhibit 3 - Form 13614-C, Intake/Interview 

& Quality Review Sheet - Page 3

STOP HERE!

Thank you for completing this form.

Please give this form to the certified volunteer preparer for use in preparing your return. 

Additional Information and Questions related to the preparation of your return

Many free tax preparation sites operate by receiving grant money. The data from the following questions may

be used by this site to apply for these grants. Your answers will be used only for statistical purposes. 

Other than English what language is spoken in the home?   

Are you or a member of your household considered disabled? Yes No

If you are due a refund or have a balance due:

Ask your preparer about Direct Deposit. It is the fastest, easiest way to receive your tax refund. An e-filed return 

means a fast refund. Taxpayers who combine e-file and Direct Deposit can get their refunds in as few as 10 days.

Ask your preparer about purchasing Series I U.S. Savings Bonds with part or all of your tax refund. Savings bonds 

are a safe and secure way to invest in the future. Purchase I Bonds for yourself or others in multiples of $50 and 

earn interest for up to 30 years. 

•

•

If you are due a refund, would you like a direct deposit?

If you are due a refund, would you like information on how to purchase U.S. Savings Bonds?

If you are due a refund, would you like information on how to split your refund between accounts?

If you have a balance due, would you like to make a payment directly from your bank account?

Yes No

Yes No

Yes No

Yes No

Additional comments:

3

Catalog Number 52121E Form 13614-C (Rev. XX-XXXX)

Your Civil Rights are Protected: It is the Internal Revenue Service’s mission to provide America’s taxpayers top quality service

by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Under no circumstances will the Internal Revenue Service tolerate discrimination by its employees, grantees, contractors, and/or

subcontractors. NO ONE shall be excluded from participating in, be denied the benefits of, or be subject to discrimination

because of race, color, sex, national origin, disability, reprisal, or age in programs or activities funded by the Department of

Treasury – Internal Revenue Service. Any person who believes that he/she has been discriminated against on the basis of race,

color, sex, national origin, disability, reprisal or age in programs or activities receiving financial assistance (e.g. Low-Income Tax

Clinics, Tax Counseling for the Elderly) from the Department of Treasury IRS, may submit a written complaint to: National

Headquarters;Office of Equity, Diversity & Inclusion; Internal Revenue Service; Attn: Director, Civil Rights Division (External Civil

Rights Team); 1111 Constitution Ave., NW Room 2422; Washington, DC 20224.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The

OMB Control Number for this study is 1545-1964. Also, if you have any comments regarding the time estimates associated with

this study or suggestion on making this process simpler, please write to the Internal Revenue Service, Tax Products

Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Paperwork Reduction Act Notice

DRAFT

as of 7-22-11

EXHIBITS – 42
Section B.  For Certified Volunteer Preparer Completion Section C. For Certified Quality

Reviewer Completion

Remember: You are the link between the taxpayer’s information and a 

correct tax return. Verify the taxpayer’s information on pages 1, 2 & 3 is 

complete. All questions must be discussed with the taxpayer and all 

“Unsure” responses should be changed to “Yes” or “No”.

Confirm each item after reviewing

the tax return and verifying that it

reflects correct tax law application 

to the information provided by the

taxpayer. Must be completed by Certified Volunteer only if persons are listed

in Part II Question 2 1. Sections A & B of this form are 

complete.

2.

3. Names, SSN or ITINs, and dates 

of birth of taxpayer, spouse and

dependents match the supporting

documents.

Were any of the persons listed in Part II, Question 2, 

totally and permanently disabled? If yes, which 

ones:

4. Filing Status is correctly determined.

5. Personal and Dependency

Exemptions are entered correctly

on the return.

Did the taxpayer provide more than half the support 

for each of the persons in Part II, Question 2? If yes, 

which ones:

6. All information shown on source 

documents and noted in Section A, 

Part III is included on the tax return.

7. Any Adjustments to Income are

correctly reported.

8.

9.

Reminders

Use Publication 4012, Volunteer Resource Guide and Publication 17,

Your Federal Income Tax in making tax law determinations. 

4

Can anyone else claim any of the persons listed in

Part II, Question 2, as a dependent on their return? 

If yes, which ones:

Did any of the persons listed in Part II, Question 2

provide more than 50% of their own support? If yes,

which ones:

Did the taxpayer? pay over half the cost of main- 

taining a home for any of the persons in Part II, 

Question 2? If yes, which ones:

Yes No 1.

2.

3.

4.

5.

Yes No

Yes No

N/A

Yes No

Yes No

Withholding shown on Forms

W-2, 1099 and Estimated Tax 

Payments are correctly reported.

If direct deposit or debit was 

elected, checking/saving account 

and routing information match

the supporting documents.

10.

Taxpayer’s identity, address 

and phone numbers were verified.

Standard, Additional or Itemized

Deductions are correct.

All credits are correctly reported.

Correct SIDN and EFIN are 

shown on the return.

Catalog Number 52121E Form 13614-C (Rev. XX-XXXX)

All tax law issues above have

been addressed and necessary

changes have been made.

Check if persons are listed in Part II Question 2

Additional Tax Preparer Notes:

DRAFT

as of 7-22-11

Exhibit 3 - Form 13614-C, Intake/Interview 

& Quality Review Sheet - Page 4

EXHIBITS – 43
Exhibit 4 - Form 13715, 

SPEC Volunteer Site Information Sheet

Catalog Number 43863F Form 13715 (Rev. 8-2011)

Form 13715

(Rev. August 2011) 

Department of the Treasury — Internal Revenue Service 

Volunteer Site Information Sheet

Purpose: Information provided on this form is used by our IRS toll-free assistance line to help taxpayers locate the nearest

volunteer tax preparation site and to list sites on irs.gov. Review the information below carefully. Update and/or correct missing or

existing information. Return the completed form to your local IRS contact. If the site information changes after submitting this

form, please provide your local IRS contact with the updated information immediately.

Site Information

Site Name:

Site Address: 

City, State:

Zip Code: 

Site Identification

Number (SIDN) 

First day open/

Last day open /

What languages are

offered at the site?

Does site prepare prior year returns?  Yes No

Is the site an appointment only site? Yes No

If yes to the above question, please provide the

phone number for site. 

If yes to the above question, please provide the contact name for site.

Is the site a mobile only site? Yes No

Program Type: VITA, VITA Grant, Military, AARP, TCE

If VITA or TCE Grant, enter name of Grant Orginazation

Federal e-file Yes No

State e-file Yes No

Does the site offer Certifying Acceptance Agent

(CAA) service? Yes No

Is the site open to public? Yes No

Does the site offer Financial Education and 

Asset Building Services? Yes No

Site Operating Hours

Day Time Comments (e.g. holiday closures, alternative opening times)

Open Close

MON

TUE

WED

THUR

FRI

SAT

SUN

Site Coordinator or Contact

Name:

Mailing Address:

City, State, Zip: 

Phone Number: 

Best Time to Call:  AM  PM

Email Address: 

Is this a revision of information you 

previously provided for this year?  Yes No

Date of this revision: 

IRS Use Only

Date Form 13715 Received in Territory Office: 

Territory Manager Approval (Signature & Date): 

Date SPECTRM Updated: 

SEID of employee who updated SPECTRM:

Privacy Act Notice – Our legal right to ask for information is 5 U.S.C. 301 and 26 USC 7801.

The primary purpose of asking for this information is to assist us in providing services to taxpayers at sites supporting IRS volunteer income tax preparation and outreach

programs. We may provide information to volunteers who coordinate activities and staffing at taxpayer assistance sites.

For more information about uses, see the Privacy Act notice for SPEC Total Relationship Management (SPECTRM) in the Federal Register: July 19, 2004 (Volume 69,

Number 137) [Notices] [Pages 43055-43056]

Your response is voluntary. However, if you do not provide all or part of the requested information, the IRS may not be able to provide accurate information regarding the

locations and services at volunteer tax preparation sites.

EXHIBITS – 44
EXHIBIT 5 - Form 6729 Page 1

EXHIBITS – 45

Form 6729 (Rev. 10-2010) Catalog Number 61054K Department of the Treasury - Internal Revenue Service

Form 6729

(Rev. October 2010)

Department of the Treasury - Internal Revenue Service

Site Review Sheet

Date of Review:

Site Name: SIDN: Reviewer SEID: 

A. Review conducted by: QSS Reviewer TC non-RM RM TM Partner Other

B. Type of Review:

QSS Criteria

Post Shopping

C. Site Type:

E-file Paper Only

D. Advanced Notice: 

Announced

Unannounced

E. Specialty Site:

Alternative N/A

Instructions: This form is used to measure the site's adherence to the Quality Site Requirements (QSR) and monitor site

operations of the Volunteer Income Tax Assistance/Tax Counseling for the Elderly programs. The QSR are provided in the following

publications: P1084, IRS Volunteer Site Coordinator's Handbook, and P3189, Volunteer E-file Administrator's Guide. Do not enter

any information that identifies a specific person in the comments box. The comments box should include identified errors and

corrective actions. Provide detailed comments where corrective actions are needed. Comments are required for all underlined

answer options The measuremenL questions for determining if a SiLe Review passed/failed are bolded

QSR # 1: Volunteer Certification YES NO N/A Comments

1 Are all required Volunteer Preparers and Quality

Reviewers at the site today certified?

2 How did the Site Coordinator receive training?

Interactive Link and Learn Taxes PowerPoint None

QSR # 2: Intake and Interview Process Comments

3 What type of Intake/interview sheet was observed being used to

prepare returns?

Form 13614-C, Sections A&B 

TaxWise Form 13614-C

IRS Approved Partner Sheet 

Unapproved Form 

Unapproved Process 

None

QSR # 3: Quality Review Process Comments

4 Which method does the site generally use to conduct Quality Reviews?

Self-review

Peer Review

Designated Review

None

5 What type of Quality Review tool was observed being used to review returns? 

Form 13614-C, Section C

TaxWise Form 13614-C

IRS Approved Partner Sheet

Form 8158

Unapproved Form 

None

QSR # 4: Reference Materials YES NO N/A Comments

6 Is Publication 4012, Volunteer Resource Guide,

available for use at the site? 

7 Is Publication 17, Your Federal Income Tax For

Individuals, available for use at the site?

8 Are all current Volunteer Tax Alerts and/or AARP Cyber

Tax Messages available at the site?

QSR # 5: Volunteer Agreement YES NO N/A Comments

9 Have all volunteers working at the site today signed the

Form 13615, Volunteer Agreement, Standards of 

Conduct – VITA/TCE Programs?

10 Is VolTax information displayed at the site?

QSR # 6: Timely Filing YES NO N/A Comments

11 Does the site take reasonable steps to transmit

completed returns within 3 calendar days?

12 Does the site take reasonable steps to retrieve e-file

acknowledgments within 2 calendar days after return

transmission?

13 For e-file rejects that cannot be corrected: Does the

site take reasonable steps to notify taxpayers

within 24 hours?
Form 6729 (Rev. 10-2010) Catalog Number 61054K Department of the Treasury - Internal Revenue Service

QSR # 7: Title VI YES NO N/A Comments

14 Is the Title VI, Your Civil Rights Are Protected, information displayed at the site? 

QSR # 8: Site Identification Number YES NO N/A Comments

15 Is the site using the correct SIDN?

QSR # 9: Electronic Filing Identification Number YES NO N/A Comments

16 Is the site using the correct EFIN?

QSR # 10: Security, Privacy and Confidentiality YES NO N/A Comments

17 Are all computers at the site protected with a “strong”

password?

18 Are “strong” and unique passwords used to

access the tax preparation software?

19 Is the site properly backing-up all returns? 

20 Are all portable data media (e.g. flash drives,

etc.), containing taxpayer data, protected?

21 Is the site properly retaining or forwarding Forms

8879, IRS e-file Signature Authorization?

22 Is sensitive information being properly disposed of 

(e.g. shredded, burned, or returned to taxpayer), as 

defined in Publication 4299, Privacy and

Confidentiality – A Public Trust?

23 Is taxpayer information disclosed or used for

purposes other than return preparation (IRC 7216)?

24 Based on IRC 7216, are consent notices properly secured from

required taxpayers prior to return preparation?

Yes -Consent notices properly secured 

No -Consent notices not ProperIy secured

N/A - TP info not used for other purposes

Site Operations YES NO N/A Comments

25 Is the current site operating information recorded 

in SPECTRM correct?

26 How many years has the Site Coordinator been in their current position? 

1st year 2-4 years 5-10 years 11 or more years

27 Are out-of-scope returns prepared at site? 

28 Does the site offer loans such as RALs and RACs?

Financial Education and Asset Building Opportunities YES NO N/A Comments

29 Are prepaid debit cards offered?

30 Does the site inform taxpayers of Form 8888 options

(split refund and savings bonds)?

31 Does the site inform the taxpayers of the direct

deposit

option? Adherence to Quality Site Requirements YES NO N/A Comments

32 Does the site adhere to all of the VITA/TCE Quality

Site Requirements?

Measurement of this

question is based on the 

answers to questions 1-3, 

5-7, 9, 11, 13-18, 22, and 24 

Remarks:

EXHIBIT 5 - Form 6729 Page 2

EXHIBITS – 46
EXHIBITS – 47

Instructions: Use this form to assess the accuracy of the returns prepared at your site by comparing the Form 13614-C

(Intake and Interview Sheet), the return, and all other supporting documentation used to prepare the tax return. Consider

all answer options prior to making a selection. A detailed comment must be entered for all underlined answer options.

The measurement questions for determining if a return review passed/failed are in bold. All “No” answers should be 

underlined to require a comment.

Department of the Treasury – Internal Revenue Service

Return Review Sheet

Site Name:

Date of Review: Form 6729-C

(Rev. August 2011)

SIDN:

Quality Comments

1

2

Reviewer’s Name:

Prior to the review, what type of Intake/Interview Sheet was used to prepare this return?

What type of Quality Review tool was used on this return?

What is the certification level needed for this return?

Basic Intermediate International

3

Advanced Military

What is the highest certification level of the volunteer preparer?  Comment required if

volunteer does not meet certification level needed for this return.

None

4

What is the highest certification level of the volunteer quality reviewer of this return?

Comment required if volunteer does not meet certification level needed for this return.

5

Form 13614-C, Sections A&B

TaxWise Form 13614-C

Unapproved Process

      None

Form 13614-C, Section C

TaxWise Form 13614-C

Unapproved Process

      None

Complete

Complete

Complete

Incomplete

Incomplete

Incomplete

Complete

Complete

Complete

Incomplete

Incomplete

Incomplete

Ensure the intake and interview sheet is complete before beginning your review.

Form 6729-C (Rev. 8-2011) Catalog Number 43859X Department of the Treasury – Internal Revenue Service

Specialized Training

Label YES NO N/A Comments

6 Are all names on the return correct?

7 Is the taxpayer’s address on the return correct?

8 Are all SSNs/ITINs on the return correct?

9

No-No validation done

Were the names and SSNs/ITINs validated using proper documentation?

Yes-Proper doc was used to validate

No-Proper doc was not used to validate

Basic Intermediate Advanced Military International

Specialized Training

None

Basic Intermediate Advanced Military International

Specialized Training

Filing Status

10 What is the filing status on the return?

Single MFJ MFS HOH QW

11 Is the filing status on the return correct? (Comment required for ‘No’ answers.)

No, should be MFJ No, should be MFS

No, should be HOH No, should be QW

No, should be Single

Comments

Yes

Exhibit 6 - Form 6729-C, 

Return Review Sheet Page 1
Exhibit 6 - Form 6729-C, 

Return Review Sheet Page 2

Form 6729-C (Rev. 8-2011) Return Review Sheet Page 2 of 2

Exemptions

12 Is the number of personal exemption(s) correct?

13 Is the number of dependency exemption(s) correct?

Income

14 Are Wages correct?

15 Is Investment Income correct (Interest, Dividend, Capital Gains)?

16 Is Business Income correct?

17 Is all other Income correct? (All income sources not covered by

Questions 14–16)

Adjusted Gross Income

18 Are Adjustments to income correct?

Tax and Credits

Other Taxes

26 Is the self-employment tax correct?

27 Is the tax on unreported Social Security and Medicare income correct?

28 Is the additional tax on IRA, or other qualified retirement plan,

distributions correct?

29 Is the recapture of first-time Homebuyer credit correct?

30 Are all Other Taxes correct?

Payments

Accuracy of Return

38 Based on the review of this return, did the supporting documentation

and the intake and interview sheet support the information shown on

the return?

39 Measurement of this question will be

determined from questions 6, 8, 11, 12 and 37.

Based on the information provided, was an accurate return

prepared?

Remarks:

YES NO N/A Comments

YES NO N/A Comments

YES NO N/A Comments

YES NO N/A Comments

YES NO N/A Comments

YES NO N/A Comments

YES NO N/A Comments

Form 6729-C (Rev. 8-2011) Catalog Number 43859X Department of the Treasury – Internal Revenue Service

Is the Federal withholding correct?

Are the estimated tax payments correct?

Is the Earned Income Credit amount correct?

Is the Additional Child Tax Credit amount correct?

Is the American Opportunity Credit amount correct?

Is the bank and account information for direct deposit correct?

Are all other payments correct?

31

32

33

34

35

36

37

19

20

21

22

23

24

25

Is the standard deduction correct?

Are the itemized deductions correct?

Is the Child and Dependent Care Credit amount correct?

Is the Education Credit amount correct?

Is the Retirement Savers Credit amount correct?

Is the Child Tax Credit amount correct?

Are all other Credit amounts correct?

40 Identify the monetary impact to the taxpayer if error(s) were found

during the review.

Error(s)–Larger Refund/Smaller Balance Due

Error(s)–Smaller Refund/Larger Balance Due Error(s)–Impact pending-unable to secure corrected return

N/A-Correct Return Error(s)–No monetary impact

EXHIBITS – 48
REFERENCE MATERIALS

For further information and guidance please refer to the following: 

• Publication 4396A, Partner Resource Package

• Publication 4299, Privacy and Confidentiality – A Public Trust

• Publication 4600, Safeguarding Taxpayer Information 

• Publication 1345, Handbook for Authorized IRS e-file Providers 

• Publication 3189, Volunteer e-file Administrator Guide 

• Publication 4299, Privacy, Confidentiality, and Standards of Conduct - A Public Trust

• Publication 4473, Welcome to the IRS Computer Loan Program 

• Publication 4390, VITA/TCE Computer Loan Program 

• Publication 4491, Process Based Training Guide 

• Publication 4480, Link & Learn Taxes Training Kit

• Link & Learn Taxes (available at: http://www.irs.gov/app/vita/index.jsp)

NOTE: All forms and publications can be accessed from the IRS website at www.irs.gov. Enter name of 

form or publication in the search engine to download.

REFERENCE MATERIALS - 49

reference materials
ACRONYM GLOSSARY - 50

Acronym GLOSSARY

AARP – A non-profit organization and SPEC partner that operates the nationwide Tax-Aide network of 

VITA/TCE sites, which primarily serve seniors. 

EFIN Electronic Filing Identification Number – An identification number assigned by the Internal 

Revenue Service to authorized IRS e-file providers. An EFIN is required to electronically file a federal tax 

return. To apply for an EFIN, submit Form 8633, Application to Participate in IRS e-file Program.

EIC or EITC Earned Income Tax Credit – A refundable tax credit. Eligibility and amount of EITC is 

based on earnings, income, filing status, residency, and the number of qualifying children in the home.

FAST – Free Assisted Self-Service Tax Preparation, a Facilitated Self-Assistance VITA/TCE Site Model.

IRS Internal Revenue Service – The Federal agency responsible for administering the Internal Revenue 

Code enacted by Congress.

ITIN Individual Taxpayer Identification Number – A nine-digit identification number issued by the 

Internal Revenue Service – for tax purposes use only by individuals who do not qualify for a Social 

Security Number. The first digit is 9, the fourth and fifth digits range from 77-88. 

MeF Modernized e-File – a replacement of the current IRS tax return filing technology with a modernized, 

internet-based electronic filing platform. This transaction based system allows tax return originators to 

transmit returns electronically to the IRS in real-time, improving turnaround times.

QSR Quality Site Requirements – 10 requirements identified as necessary to ensure taxpayers visiting 

VITA/TCE sites receive quality service and accurate return preparation.

QSRA Quality Site Requirement Alerts – A SPEC communication to VITA/TCE sites during the filing 

season that updates, corrects, and/or clarifies operational procedures and processes related to the 

Quality Site Requirements.

SIDN Site Identification Number – A number assigned by SPEC to identify each VITA/TCE site. SIDN 

starts with the letter "S" followed by 8 digits. 

SPEC Stakeholder Partnerships, Education & Communication – The outreach and education 

function of the IRS Wage and Investment Division. SPEC administers the VITA and TCE Programs.

TCE Tax Counseling for the Elderly – This is a grant which will provide training and technical assistance 

to volunteers who provide free tax counseling and assistance to elderly individuals in the preparation of 

their federal income tax returns.

TIGTA Treasury Inspector General for Tax Administration - Agency of the U.S. Department of Treasury 

that provides oversight of IRS activities.

VITA Volunteer Income Tax Assistance – One of the volunteer return preparation programs 

administered by IRS. VITA provides free tax preparation services primarily to low and moderate income 

taxpayers (incomes below the EITC upper limitation). VITA sites may focus on serving special needs 

populations, such as limited English proficient, persons with disabilities, or those in rural areas. 

VSC Volunteer Standards of Conduct inform volunteers of their responsibility to provide taxpayers 

with ethical, confidential and quality tax return preparation.

VTA Volunteer Tax Alerts – A SPEC communication to VITA/TCE sites during the filing season that will 

address any trends during QSS, TIGTA, or SPEC reviews.

acronym glossary
INDEX - 51

INDEX

A

AARP Tax Aide site location Inside Front Cover

AARP 52

Accurate return 6, 16, 17, 20, 52

Accurate return, definition 16

Alerts: 

 Quality Site Requirement 

 Alerts (QSRA) 24, 30, 52

 Volunteer Tax Alerts (VTA) 18, 22, 30, 50

B

Background Information on 

 VITA/TCE Programs 3

C

Certification: 6, 9, 10, 12, 14, 

15, 17, 18

 For AARP volunteers 18

 For Volunteer Positions 19

 Levels 26

 Testing Methods 28

 Wallet Card 30, 32

Computer Loan Program 22, 49

Confidentiality 22, 34

Consent to use/disclose tax 

 return information (IRC 7216) 7, 34

Contact Information for 

Coordinators, Volunteers, 7, 35

 and Partners Inside Front Cover

Contact Information for Taxpayers Inside Front Cover

D

Disclosing tax return information, 

 IRC 7216 7, 34

E

E-filing (Electronic filing) 29

EFIN (Electronic Filing Identification 

 Number) 15, 27, 30, 50

EFIN Application process 21, 30, 50

End of filing season actions 32

Evaluating the filing season 35

F

Form 13206, Volunteer Assistance 

 Summary Report 38

Form 13614-C, Intake/Interview & 

 Quality Review Sheet 40

Fo rm 13615, Volunteer Standards 

 of Conduct Agreement 36

Form 13715, Site Information Sheet 44 

Form 2333-V, Volunteer Order Form 27, 28, 37

Form 6729, Site Review 45

Form 6729-C, Return Review 

 Sheet 47, Exhibit 

Form 8633 21

G

Glossary 63

Goals of VITA/TCE 3

Guidelines for Opening your Site 30

Guidelines for Closing your Site 32

H

Hotline Inside Front Cover

I

Identity

 Identity, proof Identity theft, 

 risk of 46, 47

 Identity Theft Victims Information 

 Technology Support 8

 Identity verification, taxpayer 9, 20, 36

 Identity verification, volunteer 5, 9, 17, 21

Instructor Roles And Responsibilities

Intake and Interview Process 17, 18

Intake/Interview & Quality Review 

 Sheet, Form 13614- C 40, Exhibit

Internal Revenue Code (IRC) 

 7216, Taxpayer's Right to Privacy 7, 36

IRS contact numbers Inside Front Cover

K

Keyword Search Inside Front Cover

L

Link & Learn Taxes 16, 26, 49

O

Online resources: 

Quality Site Requirements 15, 50

Training (Link & Learn) 16, 26, 49

index
INDEX - 52

INDEX

P

Passwords 22

Privacy & Confidentiality 22

Proof of Certification 

Protection of taxpayer information: 

 Security Guidelines 34

Publications: 

 Publication 1345, Handbook for 

 Authorized IRS e-file Providers 5, 20, 22, 49

 Publication 17, Your Federal 

 Income Tax 15, 17, 18, 20, 26

 Publication 3189, Volunteer e-file 5, 15, 18, 20, 21, 

 administrator Guide 22, 30, 32, 49

 Publication 3676A, VITA e-file poster

 Publication 4012, Volunteer Resource 

 Guide 5, 12, 15, 18, 26

 Publication 4053 (and Pub 

 4053SP), Your Civil Rights 

 Are Protected poster 21, 25

 Publication 4299, Security, 

 Privacy, and Confidentiality – 

 A Public Trust 15, 22, 30, 34, 49

 Publication 4491X, VITA/TCE 

 Training Supplement 26, 49

 Publication 730, Important Tax 

 Records envelopes 21

Q

Quality Review Process 10, 11, 14, 17, 18,

19, 30, 36

Quality Reviewer 11, 17, 18, 19, 20,

21, 28, 32

Quality Site Requirements (QSR) 

 QSR # 1 Certification 17, 18

 QSR # 2 Intake/Interview 

 Process 19

 QSR # 3 Quality Review Process 20

 QSR # 4 Reference Materials 20

 QSR # 5 Volunteer Agreement 21

 QSR # 6 Timely Filing 22

 QSR # 7 Title VI 23

 QSR # 8 Site Identification 

 Number (SIDN) 23

 QSR # 9 Electronic Filing 

 Identification Number (EFIN) 23

 QSR # 10 Security, Privacy, and 

 Confidentiality 24

Quality Site Requirement Alerts 

 (QSRA) 24, 30, 52

Quality Statistical Sample (QSS)

 Cadre Review 26

R

Reference/resource materials 12, 15, 18, 26, 29, 

32, 49

Rejected Returns 

Reporting Volunteer Certification 

Retention of Taxpayer Information

Reviews (see Quality Reviews) 15, 16, 24

Rights of taxpayers (see Volunteer 

 Protection Act) 4

Roles and Responsibilities 9, 59, 28

S

Site Coordinator Roles and 

 Responsibilities 9

SPEC Shopping Reviews 22, 25

Site Identification Number (SIDN) 5, 15, 21, 23, 28, 

50

Site Closing Guidelines 32

Site Opening Guidelines 30

Site Coordinator Training 12

Sponsor Agreement, Form 13533 8

T

Taxpayer Information (see 

 Protection of Taxpayer 

 Information) 4, 8, 34

Testing and certification process 12, 13, 15, 17, 26

Title VI of the Civil Rights Act 

 of 1964 23

 

V

Volunteer Assistance Summary 

 Report, Form 13206 8, 12, 15 Exhibit

Volunteer Milestone Recognition 31, 35

Volunteer Protection Act of 1997 4

Volunteer Quality Reviewer 11, 17, 18, 19, 20,

21, 28, 32

Volunteer Reporting for AARP 21

Volunteer Roles and Responsibilities 9

Volunteer Standards of Conduct 35 Exhibit

Volunteer Standards of Conduct 

 Agreement, Form 13615 36

Volunteer Alerts: 

 Volunteer Tax Alerts (VTA) 31, 32, 63

 Quality Site Requirement Alerts 

 (QSRA) 24, 30, 52

W

Wallet Card, Form 13645 30, 32

Website Directory Inside Front Cover

Welcome Letter 1
on Link & Learn Taxes located at 

http://www.irs.gov/app/vita/
Publication 1084 (Rev. 10-2011) Catalog Number 46945O Department of the Treasury Internal Revenue Service www.irs.gov