Partner information is required for all partners (includes coalitions) that deliver leveraged production. Without linking activity to a partner for tax preparation production, tax preparation production will be shown as "direct" activity. Outreach production is also linked to the partner.

Partner information captured in the partners module is also used to administer the annual Partner Satisfaction Survey. Information in the module must be kept up-to-date to ensure statistical validity of the sample and the information necessary to communicate with our partners.

Always select the SPEC programs a partner supports when creating a partner record. Update this information as the relationship develops and matures.

It serves to capture whether the partner received federal financial assistance (Title VI) and whether they certify they will not discriminate against potential recipients of the assistance.

The partners module also captures local affiliation with national organizations. Through linking local partners to national partners, Partnership and Product Development (P&PD) is able to provide their national partners with the impact of their involvement with SPEC.

When the partner is involved in tax return preparation activities, the partners should be linked to equipment loans to provide a comprehensive list of the IRS resources used to support their activities and to the sites they sponsor. Creating the correct linkages throughout the STARS modules provides valuable information of partner performance.

For instructions on use of the STARS Partners Module, refer to the STARS User Guides located on SPEC’s web page, The Point, at http://win.web.irs.gov/spec/stars/stars.htm.

(1) The contact module manages all volunteer information. Not all volunteers are required to be added to the module. However, those that serve in a position requiring interaction with SPEC such as site coordinator, primary partner contact, software and equipment contact or outreach contact must be recorded in STARS.

Information captured includes street and e-mail addresses, phone and fax numbers, and designations of the roles the contact performs. These roles include primary contact, information provider or volunteer.

Volunteer information in this module can include identification, contact skills, training, training certification date and site assignment data. For volunteers serving in the role of site coordinator, the system should be updated to reflect the delivery of site coordinator training and the delivery method.

It provides the opportunity to list a contact once even though they may serve in multiple roles such as partner contact, equipment contact, site contact, or production contact.

It provides key information for ensuring continued contact with those individuals which support our program. By having these contacts recorded in the system, continuity in relationships is assured even when the key relationship manager changes.

It provides a method for capturing e-mail addresses to allow for the push out of messages more quickly through e-mail over other methods.

Contact information included in this module is used by all other modules and for some reports– partners, sites, equipment, tax software orders, and production. Information must be kept current to facilitate this use. It is especially important that proper capitalization is used to information is used for the generation of property loan agreements. Entering someone as "jane doe" will result in the generation of a loan agreement with "jane doe." For a professional product, it should be input as "Jane Doe"

Contacts should only be deleted from STARS once determined they are not the person in control of IRS resources (e.g., printers and computers).

For instructions on use of the STARS Contacts Module, refer to the STARS User Guides located on SPEC’s web page, The Point, at http://win.web.irs.gov/spec/stars/stars.htm.

The sites module allows the user to input tax preparation site information into STARS for documenting the number, type, and location of sites providing free return preparation.

Information maintained in the database is also shared with the Servicewide Electronic Research Program (SERP) used by IRS toll-free assistors to inform the public of available locations, times, and special assistance offered at sites that are open to the general public. Sites not open to the general public are not shared with SERP. Only complete records meeting the criteria for SERP posting are shown. Missing information will prevent a site from displaying on SERP.

As a result of the module linkages in STARS, users have the capability of viewing all related information concerning the tax preparation site. The tabs displayed in this module include General Information, Days and Hours, Equipment, Volunteers & Contacts, Tax Software Orders, and Comments. Any special services provided at a site should be input.

It is imperative that all leveraged sites are linked to the partner that is operating the site. The sites not linked to a partner are considered direct sites in STARS and will not be counted as leveraged activity in the production reports.

All VITA/TCE non-AARP sites must be input into STARS by the territory, even if they will not be open to the general public. Sites not open to the general public may include sites on military bases limited to base personnel or sites open to residents of a housing complex.

Basic AARP site information is provided by National AARP Tax-Aide and imported to STARS. For AARP sites, territory offices key the Electronic Filing Identification Number (EFIN), software used, and languages, along with linking the site to contacts and/or partner information.

If a site operates in different locations, then each location must be entered into STARS with the different address, phone number, dates and hours of operation.

Sites are only considered active sites for the current year once the box "open for XXXX" is checked. XXXX is the current year, e.g., 2009, 2010, etc. If the data is not confirmed, do not check the "open for XXXX" box.

For all non-AARP sites, the Days and Hours tab must be populated except for appointment only sites. It is imperative that each day a site is open is entered separately in the Days, Time, E-file, and Other fields. If a site is open three days, then three entries must be made showing each individual day of the week. The Time field must be entered as HH:MM. The designation for AM or PM is also required. If you input, "Yes" to e-file, then each day e-file is offered must be indicated.

Once data is input into this section, it will populate the "gray box" with a continuous "string" of information. This is the information that is displayed in SERP for non-appointment only sites. If a site is marked appointment only, no information from this section goes to SERP.

For non-AARP sites only when the information between the days/hours section differs from the, select the refresh button. If the "gray box" updates accurately, be sure to synchronize. If the"gray box" does not update, make a change in the days/hours box to see if it is picked up. If it is, correct the information and then synchronize. If after these attempts the information is still inconsistent, send a message to the *W&I STARS Help.

Days and hours information is not required on "appointment only" sites but a phone number is required. Be sure this is input when appointment only is checked.

It is not necessary to re-input all VITA/TCE site information each year. Site information need only be updated once the information is provided by the partner. New non-AARP sites must be entered in STARS.

All required input fields must be input by early January for all sites opening in the upcoming filing season when we have good information. A field for tax software used was added to the system in FY 2008. This information should be confirmed annually and is used to project the number of software licenses needed. Fields were also added to capture whether sites using software do so under an approved exception.

When reviewing site information for accuracy, ensure that the:

For instructions on use of the STARS Sites Module, refer to the STARS User Guides located on SPEC’s web page, The Point at http://win.web.irs.gov/spec/stars/stars.htm.

The Equipment Module in STARS provides inventory information for tracking equipment used in the VITA and TCE programs and is used to place orders form laptops for shipment from the VITA/TCE Depot .

Equipment on loan must be linked to a contact and may be linked to a partner and/or a site. Information included in the module is shared with End User Equipment and Services for update of their Information Technology Asset Management System (ITAMS).

The equipment module allows SPEC to meet the requirement to provide annual inventory certification for ITAMS.

All computers and printers used to support the VITA/TCE volunteer return preparation effort must be controlled on STARS.

The system allows for linking equipment to the contact information recorded in STARS to eliminate the need to maintain separate systems with similar data. While equipment is on loan, it should reflect the appropriate contact information to allow SPEC to easily locate the equipment if needed. Users may also link the equipment to a partner and/or a site. Although not required, this is recommended because it will provide valuable information for relationship managers in assessing the productivity of the site or partner in relationship to the equipment we loan.

The system provides for electronic generation of the property loan agreement. Once equipment is assigned to a contact, the user may print the property loan agreement for that session. Subsequent loan of other equipment will generate a different loan agreement for the additional equipment.

The system will allow the reprint of a property loan agreement and provides the user an option to display all equipment loaned or only equipment loaned on a single loan agreement.

Effective controls on equipment provide territories and areas key information used to make decisions on whether to partner when technology resources are required to support the initiative.

For instructions on use of the STARS Equipment Module, refer to the STARS User Guides located on SPEC’s web page, The Point, at http://win.web.irs.gov/spec/stars/stars.htm.

Form 4913, SPEC Activity Report, Form 13315, Partner/Contact Outreach Activity Report, and Form 13206, Volunteer Assistance Summary Report, are used to record the information around volunteers and outreach and are then input into the Production Module.

This module is used to record all outreach activity for the SPEC organization.

This module allows viewing or printing of production reports for any period within the current fiscal year.

The STARS database allows linking of leveraged program accomplishments to the partner. By linking the production to the partner, SPEC is able to measure its return on investment around support of partners. Recordation of information in this format allows territories to evaluate their coverage on the messages delivered.

For instructions on use of the STARS Production Module, refer to the STARS User Guides located on SPEC’s web page, The Point at http://win.web.irs.gov/spec/stars/stars.htm.

The tax software orders module provides for electronic generation of a "real-time" inventory of software by territory and by area.

The module builds from the information contained in the Sites and Contacts Modules. Before an order can be placed, the site must be in the sites module and must be identified as an e-file site. The site name, address, program type, SIDN, EFIN and transmitting EFIN are populated from the sites module.

No changes to this information can be made in the tax software orders module. If any information is missing or inaccurate, the changes must be made in the sites module.

The shipping address, shipping name, phone number, and e-mail address, are populated from the contacts module. It is very important that the e-mail address provided with the software order is accurate. This e-mail address is automatically loaded in the vendor’s e-mail group code and is used to provide shipping and update information to the individual. For this reason, do not use the IRS SPEC Relationship Manager’s e-mail address unless the site is managed by the IRS SPEC Relationship Manager.

The territory offices are responsible for the order accuracy and the input of all orders in STARS.

For instructions on use of the STARS Tax Software Orders Module, refer to the STARS User Guides located on SPEC’s web page, The Point, at http://win.web.irs.gov/spec/stars/stars.htm.

Form 4913, SPEC Statistical Report, and Form 13315, Partner Outreach Activity Report, will be used to capture disaster related returns and in the remarks section the preparer should write "disaster returns prepared."

Employees are only to use the "all other outreach" category on both Forms 4913 and 13315 to capture taxpayers assisted through activities related to disaster support. National headquarters will use this information to report taxpayers assisted to IRS Executives.

SETR Codes for disaster support should be followed. For current SETR Codes, please see SETR Codes for SPEC located on the SPEC intranet home page located at http://publish.no.irs.gov/docs/pdf/32816C07.PDFunder "Reference."

Territory managers or their representatives are asked to send an e-mail to the appropriate area analyst within 5 business days after completion of the special event. The e-mail must include:

The Area will send reports by the 15th day of each month to the P&PD, E&PD and a copy to Oversight and Analysis. The report periods are monthly based on calendar year, such as 1/1 – 1/31, due 2/15. Employee time and taxpayers assisted through outreach events prior to 1/1/07 will be reported by national headquarters.

National headquarters will also be reporting all costs associated with development of products and distributions, travel, training (products and travel), and relocation of impacted employees. SPEC employees are reminded to use accurate program codes for travel related to disaster support.

Reviews of volunteer sites help us ensure consistency of operations and accuracy of return preparation.

Below are tips for:

Site Reviews both SOI and criteria selected are an important value added benefit which SPEC provides and a critical component of the VITA/TCE operations. To improve quality and encourage consistent performance of sites, the territories should conduct reviews. The area should report to HQS any site that the territories believe will be jeopardized by an SOI Site Review.

SOI Site Reviews are selected in mid-January each year and the selected sites are then communicated to the Areas. Territories are allowed to schedule the dates of each SOI Site Review. Once the plan is established, it is delivered to the Area and shared with SPEC HQS. The Area is responsible for assuring the reviews are conducted ratably over the filing season and works with individual Territories as needed to balance the Area-wide plan. Territories may change the scheduled dates as needed but must notify the Area of any changes.

Criteria Site Review sites should be selected by the territory, using the folliwn criteria:

Site Reviews will be unannounced except where specifically authorized. While Site Coordinators are notified during pre-filing season Site Coordinator’s training of the possibility of Site, Return and Shopping reviews, the actual selection of a site for review through SOI or Criteria selection is not announced prior to the visit. If the Territory Manager judges the partner relationship will be in jeopardy by conducting an unannounced review, the Partner/Site Coordinator may be contacted to alert them to the visit. This exception applies to both SOI and Criteria selected reviews.

SOI selected Site Reviews will be conducted by the SOI cadre. The SOI cadre is selected via competitive announcement for a one to two year detail assignment to Oversight and Analysis.

Reviewers should always take into account the continuing operation of the site during the visit. Most site visits should be conducted between February 1 and April 15. However, visits can be conducted whenever the site is open. If the Site Coordinator is not available conduct the review with the designated alternate

Some pre-work must be completed before going on the Site Review. The tax consultant conducting the review will need to obtain the following information to verify its accuracy when applicable:

Reviewers will use the Form 6729, Site Review Sheet, to conduct the reviews. Record the outcome of the review on this document, with any additional information attached when necessary. The review may be expanded to include other topics as dictated by the reviewer, the partner and any special needs of the site.

Reference Material for Site Reviews:
Use the following publications and documents to assist with the review of VITA/TCE operations:

Reviewers should observe the site’s activities and procedures while conducting the site review. The site coordinator or their representative may be asked for clarification on site processes.

In all cases, tax consultants should take the opportunity to express gratitude and appreciation to the Site Coordinator and volunteers at the site.

In instances where a review reveals a finding requiring a change on how the site operates, the reviewer should discuss the issue and its resolution with the site coordinator prior to leaving the site, and report it to the relationship manager assigned to the site.

All partners are strongly encouraged to conduct Site and Return reviews at their volunteer sites to help in ensuring consistency in site operations and affirmation of accurate return preparation. The partnering organization should establish a schedule to visit the sites in their areas, using a standardized approach including establishing a frequency of review, a method in conducting reviews and performing follow-up reviews.

It may be necessary to conduct a follow-up review of a site to ensure adherence to a requested change in operations. These follow-up reviews should be looked upon as a way to assist site coordinators in improving their site operations or possibly to assist them in adopting other best practices to alleviate pitfalls they may have encountered. Follow-up reviews should be conducted within 7 days of the initial visit.

The timing of a follow up review may be strongly influenced by the issues to be resolved. For instance, a site needs to make changes in its electronic filing transmission process but they only transmit once a week. It would not be of benefit to visit the site when they are not transmitting. In the event the review reveals a site disregarding the QSRs or other requirements, the coordinator should be instructed on how to bring the site into compliance. A follow up review should be conducted to ensure the site has corrected the concerns. If the site has not corrected the concerns identified, consult with the territory manager to determine what further action should be taken. As a last resort, procedures should be followed for closing a site. These procedures are located in the VITA/TCE Site Requirements and Inappropriate Activities.

Throughout the filing season, data collected is available for Territory Office analysis. The analysis will help SPEC and its Partner assess the sites’ current and future performance, and validate the consistency of operation as compared to the Quality Site Requirements. This will also allow SPEC and its Partners a way to effectively predict the continued success of the volunteer site. The IRS territory office will analyze the data for trends or patterns and compare how a process or activity is performing before and after a solution has been put in place.

A national SPEC Quality database is provided in which all Site, Return and Shopping Reviews are captured, both SOI and Criteria selected. The data is available at the Territory, Area and National levels for analysis and for sharing with partners. The data is available in reports for specific weeks of activity or cumulatively for the Filing Season. On a national level the data collected will be used to calculate accuracy measures, to inform policy or process changes and to update publications, forms and volunteer training for the upcoming filing season.

Prior to the Shopping Review, the Shopper will contact the Area Quality Analyst and the territory manager (TM). The TM will be contacted to request assistance from the site's relationship manager (RM) or other designated territory contact. The contact person, designated by the TM, does not have to be the assigned site RM; however, for the purpose of the Shopping Reviews, the contact person will take on the role of the relationship manager. The tax consultant assigned as the contact person must conduct a site review after the shopping review is completed. Once the TM has provided a contact person, the shopper will make the contact to request assistance from the territory office using the following procedures:

Pre-Visit -

After Review (In Site) -

After Review (Out of Site) -

Treasury Inspector General for Tax Administration (TIGTA) conducts reviews of VITA and TCE sites to measure accuracy of return preparation. In general the same method is employed as with a SPEC shopping visit except that the pre-notification time frame is significantly reduced. At the conclusion of a TIGTA Shopping Review, the RM (or assigned tax consultants) will facilitate the exit strategy.

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 one of the following IRS test with a score of 80% or above and be certified annually based on the complexity of tax law used for the returns they are preparing, reviewing, etc.

If the site uses a screener and the screener addresses or provides assistance with tax law related issues, the screener must be certified. Volunteers can only prepare or Quality Review returns based on their level of certification.
Volunteers who assist in various roles (e.g., greeters, receptionists, equipment coordinators, etc.) but who do not provide assistance with tax law related issues are not required to be certified.
Every VITA/TCE site must develop a process to ensure no tax returns are completed by volunteer preparers that are beyond their training and certification levels.

Volunteer Certification List
All partners/site coordinators are required to provide their local IRS SPEC relationship manager, a list of all volunteers working at the site. The list should include volunteer names, and their level of training. The preferred document for reporting VITA volunteers is Form 13206, Volunteer Assistance Summary Report. After the initial list (Form 13206) is submitted for the filing season, site coordinators have an additional responsibility to complete and send a list of any new volunteers to their local SPEC Relationship Manager by the 3rd business day after the end of each month. Volunteer certifications are to be maintained at the site or partner level.
Some Partners such as AARP Tax Aide and The National Community Tax Coalition (NCTC), will send their volunteer certifications on a list. These lists are also submitted to the territory by the third business day after the end of each month. Additional guidance on Volunteer Certification can be secured from the Volunteer Reporting and Certification process guidance listed on both The Point and the Partner Page on www.irs.gov.

Training and Testing
For VITA/TCE certification, volunteers must complete one of the following IRS (classroom, self-study or Link and Learn Taxes) or partner-created training courses based on the type or level of returns they will be preparing at their site:

In addition to the above training courses, volunteers will also be required to be trained in interviewing techniques and how to use resource materials.

When issues occur:
Tax Consultant (TC) should immediately contact the partner RM if any non-compliant actions are identified at the site. The TC should then take the following steps:

Process
Each taxpayer using the services offered through VITA/TCE should be confident they are receiving accurate return preparation and quality service. A basic component of quality service and accurate return preparation starts with asking the right questions. Form 13614, Intake and Interview Sheet, assists the volunteer return preparer by ensuring they ask the right questions. All volunteer return preparers supporting VITA and TCE must use an intake and interview process on each return.

Policy
It is a requirement for all volunteers preparing returns to use an Intake and Interview Process. All volunteer return preparers supporting VITA and TCE must use an Intake and Interview process on each return. This process will include an interview with the taxpayer while completing an intake sheet to ensure that accurate information is secured from the taxpayer. All Quality Reviewers must use the completed Intake and Interview sheet with the supporting documents during the quality return review.

Purpose
The purpose of an Intake and Interview process is to ensure the volunteer return preparer asks the taxpayer basic questions necessary to prepare an accurate return. The Intake and Interview process must include at a minimum the following:

Partner Developed Intake and Interview Sheet
Partners may develop their own Intake and Interview sheet. The partner-developed Intake and Interview sheets must ask all the questions listed on Form 13614 or similar questions that ask for the same information. All partner-developed Intake and Interview sheets must be reviewed and approved by the partner’s SPEC Relationship Manager and Territory Manager prior to use.

Partner-developed Intake and Interview sheets should be submitted to the territory office no later than December 31st. Once received, the Relationship Manager and Territory Manager have 7 calendar days to review and approve the partner-developed Intake and Interview sheet. If the partner-developed Intake and Interview sheet does not meet the requirements stated above, the relationship manager and/or Territory Manager will work with the partner to revise the form.
Relationship Managers will be required to document that the partner-developed Intake and Interview sheet was reviewed and approved by the Territory Manager. Documentation in the partner file should include a copy of the partner-developed form, notating the date of the Territory Manager’s approval or disapproval. If the approval was by e-mail to the partner, a copy of the e-mail should also be included in the partner file. The documentation should be maintained by the relationship manager for a minimum of one year. On the date of approval, a copy of the approved partner created Intake and Interview sheet should be sent to the Headquarters Quality Assurance Chief. Quality Assurance will post all approved forms to the Quality Shared Drive.

Completion of the Intake and Interview Sheet
The preferred method for completing the IRS Intake and Interview sheet is to have the taxpayer complete the personal information on page one and to have the tax law questions on page two completed by a certified volunteer.
In instances where the taxpayer is unable to complete the personal information portion of the Intake and Interview sheet, the site screener and/or the volunteer return preparer should assist the taxpayer. Regardless of who completes page 1, the taxpayer’s personal information should be reviewed with the taxpayer by the volunteer preparing the return.

Making Corrections

Completing the Return:
After the return is complete, the Intake and Interview sheet can be returned to the taxpayer with their copy of the return(s), or the site may retain the e-file return until the return has been accepted. For guidance on proper disposal of taxpayer information, refer to Publication 4299, Privacy and Confidentiality-A Public Trust.
If partners have a need to maintain the Intake and Interview sheet for anything other than current year tax return preparation and processing, they must secure consent from the taxpayer and provide the following written notice on or include with the intake sheet:

For more information and guidance on preparing a written notice and the safeguard of taxpayer data refer to IRS Publication 4299, Privacy and Confidentiality – A Public Trust

Use of TaxWise®
Partners may use forms provided in the TaxWise software, in lieu of IRS Form 13614 or a partner developed Intake and Interview sheet. When choosing this option, to ensure all required questions are asked, the volunteer preparer must use the following TaxWise® forms:

Two of the reports (Main Information Sheet and the Interview Sheet) are required for all taxpayers. The other three worksheets (Dependent Worksheet, Unmarried Head of Household Worksheet and Earned Income Credit Worksheet) must be completed when facts and circumstances dictate.
Partners choosing this method must provide access to or printed copies of the TaxWise® forms to the Quality Reviewer and the SPEC Reviewer conducting the return review.

Intake and Interview Non- Compliance Recommended Non-Compliant Action
During a Quality Return Review, a return review can not be conducted without using an Intake and Interview sheet, therefore, if an Intake and Interview sheet was not used or is incomplete follow these steps:

Recommended Follow-Up Action
The RM will make a phone call or site visit immediately, but no more than seven calendar days after the initial visit to ensure that the volunteer tax preparation site includes an Intake and Interview sheet, either the Form 13614 or an approved alternative. If the site refuses to complete Form 13614 or a locally developed form containing the same questions, the TM should be contacted and a meeting held with the site coordinator.

All sites must have reference materials such as Publication 17 and Publication 4012, available for use by every volunteer return preparer and Quality Reviewer and where possible, be located at every volunteer tax preparation workstation. Sites using Tax Wise® have electronic access to Publications 17 and 4012. The following reference materials are available for use by every volunteer return preparer and Quality Reviewer:

In addition to individual volunteer resource material, both the Publication 1084, IRS Volunteer Site Coordinator’s Handbook ,and the Publication 3189, Volunteer e-file Administrator Guide, should be made available as a resource tool for site coordinators and volunteer e-file administrators. The use of reference materials is the key to producing an accurate return. As an example, generally, 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 in a quality fashion by simply following one of the flow charts in Publication 4012 that asks a series of questions leading to a single correct answer. Training volunteer tax preparers to use these flow charts should be a required part of training. Each site must have available key reference materials to help foster the utilization of these documents.

When a non-compliant issue occurs:
No resource materials are available at the site. The TC should immediately provide the site with Publication 4012 and Publication 17 and Publication 3189, if applicable. The TC should contact the RM who will assist the site with ordering the products using Form 2333V or the CAPS products ordering system.

Recommended follow-up action:
The RM will make a phone call or site visit within seven calendar days to verify that reference materials were received and being used by volunteers. If reference materials are not available to the volunteers, this situation should be elevated to the TM for resolution.

In August 2001, a referral was made to the Office of Chief Counsel asking for a legal opinion on three issues. These issues were:

SPEC received the formal legal opinion from the Office of Chief Counsel on December 13, 2001. The opinion stated that Title VI would apply to SPEC partnering operations, if the partner is involved in a federal program or activity located in the United States that has the purpose of providing benefit to others and receives federal financial assistance. Federal financial assistance is defined as grants and money, and other non-monetary forms such as loans of computer equipment, loan of IRS personnel, direct training of VITA volunteers, provision of supplies and equipment, use of federal property at no cost, grants of computer software, and waiver of fees for electronic filing of tax returns. The IRS must ensure that the recipient of government financial assistance does not discriminate against potential beneficiaries of the assistance. Also, recipients must prominently display posters explaining the procedures for filing complaints. A copy of the legal opinion can be found on the SPEC public folders under"Title VI" .

All volunteers must follow the privacy, confidentiality, and security guidelines. Publication 4299, Privacy and Confidentiality - A Public Trust, serves as the central document for providing guidance covering privacy, confidentiality and security of all information received at the VITA/TCE site. In addition to the primary publication, privacy and confidentiality guidelines are also mentioned in:

Publication 4491 Process Based Training Guide, Link & Learn Taxes and all volunteer training materials provide clear direction of the requirement of maintaining privacy and confidentiality of all information received by volunteers at VITA/TCE sites. The Form 13615, Volunteer Standards of Conduct clearly states all volunteers working in the VITA/TCE programs agree to this tenet.

Partners and volunteers must keep confidential the information provided during tax return preparation.

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

Privacy and Confidentiality and Security Non-Compliance
When a non-compliant issue occurs:
If taxpayer information is not appropriately destroyed or properly retained and protected, the TC should explain to the site coordinator or partner the procedures outlined in Publications 4299 and 3189. The TC should assist the site coordinator with creating an effective information security process for the site and notify the RM.

Recommended follow-up action:
The RM will make a follow-up visit or phone call within seven calendar days to ensure the proper procedures are in place and being used. If violations continue, this situation should be elevated to the TM for resolution

All sites must use a quality return review process, which includes a 100% review of all returns. This process must include correctly using an approved quality review checksheet for every return.

The Quality Review (QR) process at each site must be used to confirm the tax law was correctly applied and free from error based on the interview of the taxpayer and available supporting documents. The QR process at each site should contain the following critical components for an effective and thorough quality review of the tax return:

The QR process requires the taxpayer be included in the review process. The quality reviewer should engage in conversation with the taxpayer to ensure the information contained on the Intake and Interview Sheet and the tax return is correct based on supporting documents. Additionally, the quality reviewer should answer any questions the taxpayer may have.

The QR process helps ensure high accuracy standards. Reviewing completed returns could prevent the taxpayer from receiving an error notice from the IRS. We understand sites have various methods for conducting QRs. Although this is acceptable, the outcome must lead to an accurate return.

Preferred Quality Review Method
Every return is required to be Quality Reviewed using available source documents, intake and interview information and an approved Quality Review check sheet. A designated Quality Reviewer is the preferred method to conduct the Quality Review process. However, if the site can not have a designated reviewer, an acceptable Quality Review can be an exchange with another preparer. If possible, the self review should only be conducted in a one person volunteer site. The review process must ensure that all source documents used in the tax return preparation be included in the review process as well as the intake and interview check sheet.
The approved Quality Review Check Sheet or Form 8158 should be completed to ensure a Quality Review is completed. If an IRS-approved partner developed checklist is used, it must contain the same or similar questions as listed on Form 8158.

Quality Review Process Non-Compliance:
Quality Reviews are not being completed on all returns or no approved Quality Review tool is being completed at the site. The TC should provide the site coordinator with an adequate supply of Forms 8158, Quality Review Check Sheet. The TC should explain and encourage the Quality Review process. The TC should immediately notify the RM.

Recommended follow-up action:
The RM will make a phone call or site visit immediately, but no more than seven calendar days after the initial review or visit to ensure the proper procedures are in place and being completed. If violations continue, this situation should be elevated to the TM for resolution

All sites must have processes in place to ensure every return is timely filed and/or delivered to the customer.

Processes should be in place to ensure all returns are filed timely. The following process must be in place:

Refer to Publication 3189, Volunteer e-file Administrator Guide, for further guidance on working rejects. This publication is designed as a resource guide to assist volunteer e-file administrators in implementing the correct electronic filing procedures at volunteer e-file sites.

For paper processing, refer to the IRS web site, Publication 17 and/or 1040 instructions for processing center addresses.

Timely Filing or delivering Tax Returns Non-Compliance:
If the TC does not identify a process in place for timely delivery of returns that includes promptly working rejects, timely contacting taxpayers with unresolved rejects, providing taxpayers with the correct mailing addresses or promptly notifying taxpayers with any other problems with timely return processing, the TC should provide the Site Coordinator with the correct procedures depending on the situation. The TC should refer to Publication 3189 and the appropriate sections explaining the process. The RM should be notified

Recommended follow-up action:
The RM will make a follow-up phone call or site visit immediately, but no more than seven calendar days to confirm the processes for timely filing returns are understood and being followed. If the necessary procedures for timely filing returns are not being used at the site, the matter should be elevated to the TM for resolution.

In August 2001, a referral was made to the Office of Chief Counsel asking for a legal opinion on three issues. These issues were:

SPEC received the formal legal opinion from the Office of Chief Counsel on December 13, 2001. The opinion stated that Title VI would apply to SPEC partnering operations, if the partner is involved in a federal program or activity located in the United States that has the purpose of providing benefit to others and receives federal financial assistance. Federal financial assistance is defined as grants and money, and other non-monetary forms such as loans of computer equipment, loan of IRS personnel, direct training of VITA volunteers, provision of supplies and equipment, use of federal property at no cost, grants of computer software, and waiver of fees for electronic filing of tax returns. The IRS must ensure that the recipient of government financial assistance does not discriminate against potential beneficiaries of the assistance. Also, recipients must prominently display posters explaining the procedures for filing complaints. A copy of the legal opinion can be found on the SPEC public folders under "Title VI" .

Based on the legal opinion above, the External Civil Rights Unit (ECRU) in conjunction with General Legal Services (GLS), created a Title VI Assurance Form that is required to be signed by SPEC partners prior to receipt of Federal financial assistance as defined above. SPEC is required to solicit new assurance forms annually from partners. Some partners are exempt from Title VI requirements because their agency is already covered, e.g., federal agencies, military and the Coast Guard. While TCE partners are not exempt, they sign the Title VI Assurance Form as part of the grant application process.

Follow the steps below to fulfill this requirement:

Title VI of the Civil Rights Act of 1964 information is displayed at the site or provided to taxpayers
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 with Publication 730, Important Tax Records, envelope (or partner-developed envelope) or Publication 4481, Your Civil Rights are Protected, stuffer. 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. The Military is required to use their own process for resolving Equal Employment Opportunity (EEO) issues, they are allowed to use their process for resolving all alleged discriminatory actions.

Recommended follow-up action for Title VI Non- Compliance
If no Title VI information is posted at the site or provided to the taxpayers visiting the site, the TC should immediately provide the site with one or more of the required Title VI products:

The TC should contact the RM who will assist the site with ordering any additional products needed using Form 2333V or the CAPS products ordering system.

E-file administrators should set up computer defaults to ensure the correct Site Identification Number (SIDN) automatically appears on the tax return. Refer to Publication 3189, Volunteer e-file Administrator Guide, for information on setting defaults.

Volunteers should manually enter the correct SIDN on each paper return prepared. Sites generating paper returns should be encouraged to use the overprint form with the bold VITA/TCE format indicated in the Paid Preparer’s Section. If they use a tax form without the bold format, they should enter the correct SIDN in the space provided in the preparer’s SSN/Preparer’s Tax Identification Number (PTIN) field in the paid preparer’s section.

SIDN Use Non-Compliance
When a non-compliant issue occurs:

Recommended follow-up action:
The RM will review the weekly SIDN Cycle Report to verify return preparation is being reported using the correct SIDN. If the site refuses to use the SIDN, it should be elevated to the TM for resolution.

Form 8633, Application to Participate in the IRS E-file Program, must be completed to obtain an Electronic Filing Identification Number (EFIN) for a site. A separate EFIN must be requested for each physical location. E-file administrators should set up 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.

EFIN Use Non-Compliance

Inappropriate Actions or Violations
Inappropriate actions may include, but are not limited to, the following:

In the event these and/or other inappropriate activities are observed, the following actions should be taken:

Discontinuance of IRS Support

Area Office review and approval will be required before rendering a final decision to ensure all possible mediation attempts are considered. Upon Area Office review and approval, notification to Headquarters will be made before support is withdrawn.

Required Actions
As stated earlier, the objective is to bring the site(s) into compliance with all of the Quality Site Requirements. Discontinuance of IRS support should be the last resort and only if the site coordinator or sponsoring partner adamantly refuses, verbally or through action/no-action to comply. There may be a need to conduct several follow-ups to assist the site in becoming compliant and if necessary, all responsible partner sites should be reviewed to ensure each of the Partner sites are following the QSR.
The TM and RM should meet with the site coordinator and/or partner to explain compliance requirements and remedies. If this site is an AARP site and non-compliance issue(s) cannot be resolved at the local level (Local/District/State Coordinator levels), engagement of the AARP Tax-Aide National Director needs to occur prior to discontinuance of any support. The TM will contact the SPEC National RM for AARP to discuss any issues that cannot be resolved.
The following actions should be followed to cancel the site relationship:

The physical safety of all parties at the site will be the highest priority. If in the process of discontinuing a relationship or removing government property from a site the environment becomes confrontational, SPEC employees should immediately leave the premises, contact the Treasury Inspector General for Tax Administration (TIGTA) and the TM, and await their assistance and/or guidance on how to proceed. The TM will notify the Area Office who will raise the issue with the SPEC Director of Field Operations

A Memorandum of Agreement between SB/SE Communications, Liaison and Disclosure (CLD) and W&I Stakeholder Partnerships, Education and Communication (SPEC) proposes a partnership designed to optimize Electronic IRS marketing efforts in the field. It provides formal guidance for managers and employees, and offers a framework for ongoing CLD/SPEC e-commerce collaboration.

A joint training program is being developed for CLD and SPEC field and headquarter employees which will enhance the communication and presentation skills of both SB/SE and W&I employees. The completed training will include content about both SB/SE and W&I Electronic IRS options. Employees of both organizations will have access to a "universal" outreach product/PowerPoint® for consistent, effective delivery of information to both SB/SE and W&I customer segments.

Electronic IRS pilot training was successfully delivered to a select few CLD and SPEC employees. Feedback from class participants will be considered for incorporation into the final training materials.

The training may be delivered through a combination of methods including classroom, self-study, CENTRA, IVT’s, and train-the-trainer classes.

Electronic IRS training will be evaluated to determine its effectiveness. The results will be used in the development of future year’s training.

SPEC supports the Service’s goal of increasing electronically filed returns through practitioner and partner outreach and the Volunteer Return Preparation Program (VRPP).

Individual Marketing Services (IMS) is responsible for the reporting of filing season measures associated with the Electronic IRS Strategy. The measures include counts for PIN utilization (Self-Select and Practitioner PINs), and Direct Deposit refunds for accepted e-filed returns originating at volunteer sites. The data source for the measures is the ELF 1541 Non-Project Organization Summary Report.

There are reporting requirements relative to the SPEC Electronic IRS Strategy. The data sources include:

IMS has the responsibility of communicating Electronic IRS related information to SPEC employees keeping them abreast of the latest technical updates, news and other important topics that impact the field’s ability to effectively market electronic products and services. In Touch with IMS, e-Connection, e-Clips and the e-team are the primary communication vehicles used to convey this information.

A variety of marketing/communication tools/resources exist that support SPEC employees in the marketing of electronic products and services to tax practitioners and partners. These products are web-based, easy-to-use, and they are designed to support SPEC employees with marketing and outreach activities. They include:

Also refer to IRM 22.30.1.4.18.7 Online Resources for additional sources to assist with marketing/outreach efforts.

Specific roles and responsibilities covering various aspects of the SPEC Electronic-IRS Strategy have been defined for SPEC HQ-IMS, HQ Atlanta, area offices, and territory offices. These roles and responsibilities are crucial to the execution of the Electronic IRS Strategy.

The roles and responsibilities of Individual Marketing Services (IMS) include: