In support of the goals of the Internal Revenue Service (IRS) Stakeholder Partnerships, Education and 

Communication (SPEC) organization, the piece(s) of equipment shown at the end of this

agreement is loaned to:

The recipient certifies that the equipment will be used for volunteer electronic tax return 

preparation and filing. It may also be used for related activities associated with supporting the 

volunteer program, such as:

The equipment remains the property of the IRS. The equipment may not be used for 

commercial purposes. It may not be sold or otherwise disposed of. The IRS may terminate this 

Agreement and require the return of the equipment.

The recipient agrees to safeguard the equipment by providing appropriate physical security to 

prevent theft. Appropriate physical security is defined as being in the control of a volunteer at 

all times while in use and being in a controlled, limited access (preferably) locked location 

when not in use. The recipient also agrees to utilize system access security (password 

protection of information) while return data is present on the equipment. The recipient agrees 

to take reasonable care of the equipment and protect it from unnecessary abuse by 

themselves or others. Reasonable care includes protection of equipment from hazards such as 

liquids, food, smoke and unsafe handling of equipment when moving. In addition, recipient 

agrees to notify SPEC within 48 hours if the equipment is damaged, broken, lost or stolen. In 

the event of theft, the recipient is required to notify local law enforcement immediately and file 

the appropriate reports.

PROPERTY LOAN AGREEMENT

Department of the Treasury – Internal Revenue Service

•

•

•

•

Catalog Number 38953M Form 13632 Page 1 (Rev. 9-2004)

Name of Recipient (Organization/Individual) Telephone Number

Street Address

City, State, Zip Code e-mail address

Training and educating volunteers and taxpayers about individuals' rights and responsibilities 

under the Internal Revenue Code;

Reaching out to taxpayers to inform them of the services of the volunteer organization; 

Promoting activities to assist the volunteer organization in increasing its ability to deliver 

related tax matters or services without the direct involvement of SPEC; and

Administering the activities of the volunteer operation as they relate to volunteer electronic tax 

return preparation and filing. 

IRS will provide the operating system and tax preparation software along with any related 

support products. The recipient may load licensed software on the equipment required to 

support the volunteer electronic federal tax return preparation and filing program. The recipient 

also confirms they have a valid license for the software. Software required for operating 

peripheral devices like CD-ROMs, modems, and printers are acceptable and will be provided by 

the peripheral device owner. All software and software documentation may only be used in 

accordance with the terms and conditions of the Software License Agreements. Copyright laws 

of all software and software documentation will be respected. The related software loaded must 

not conflict with the primary purpose of federal electronic tax return preparation and must be 

removed if space limitations or operation efficiency dictate.

Form 13632

(September 2004)
PROPERTY LOAN AGREEMENT

An Internet Service Provider's software may be installed on the equipment to facilitate program communications if accompanied by 

Frequent update of the anti-virus software is required and is the responsibility of the recipient. All costs associated with the use of a

be the responsibility of the recipient. Prior to return of the equipment to IRS, the recipient will remove all non-IRS software. No addi

installed without the written consent of IRS.

Complete the Alternate Recipient Contact Information and Alternate Recipient Signature blocks if the equipment is assigned to som

recipient shown above.

Recipient's Signature Date

SPEC Official's Signature Date

SPEC Contact Address 

Complete only those blocks that apply to your office.

Name of Contact 

Street Address City, State, ZIP Code

SPEC Office Symbols Area Mail Stop Territory Post of Duty Email Address

 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 

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 iothers who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspond

 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.

Barcode Equipment Type Serial Number Alternate Recipient Contact Information (Include Name, Address, Phone and E-mail) Alternate Recipient Signature 

Form