IRS partners are in charge of operating the TCE and VITA websites. However, the staff comprises volunteers who have the proper certification from the Internal Revenue Service (IRS). Most of these volunteers are senior citizens who are retired and work for IRS-funded NGOs. Before certification, each volunteer must undergo an IRS-approved tax law training and excel in it. A trained and certified volunteer should be able to keep taxpayers' information private and confidential. They should also be able to run quality checks on each prepared tax return before filing. Apart from helping with tax return preparations, the volunteers also help in preparing Facilitated Self-Assistance returns for eligible taxpayers.