22.30.1. Stakeholder Partnerships, Education and Communication

(1) The Virtual VITA/TCE (formerly Alternative VITA/TCE Model and Alternative Rural) approach uses the same process as traditional VITA/TCE except that the preparer and/or quality reviewer does not prepare/review the return in the same location at the same time as the taxpayer. Technology, such as internet, fax and video connect the volunteer preparer and the taxpayer. Although suitable for rural environments where fewer traditional VITA sites exist, this approach applies to urban settings to supply a free alternative to qualified taxpayers.

(1) In traditional VITA and TCE sites, a certified volunteer interviews taxpayers face-to-face before preparing, quality reviewing and e-filing tax returns. Most volunteers prefer to use this method.

(2) To increase the amount of free tax preparation provided to all eligible taxpayers, SPEC expanded the VITA and TCE Site requirements to address the needs of partners and taxpayers. One possibility for SPEC Partners involves the use of Virtual VITA/TCE Model instead of a traditional model to meet the needs of their taxpayers and volunteers.

(3) Virtual VITA/TCE sites exist when volunteers prepare or quality review a return in a different location from the taxpayer (non-face-to-face).

(1) Eligible taxpayers cannot take advantage of the traditional VITA and TCE program for a variety of reasons, while partners face their own distinct challenges trying to run a traditional free tax preparation site. This includes taxpayers unable to visit a traditional VITA and TCE site due to travel constraints and sites that lack certified volunteers or equipment.

(2) The Virtual VITA/TCE Model uses the same process as traditional VITA/TCE except for the location of the taxpayer during return preparation/quality review. Technology (i.e., internet, fax, video, phone, etc.) connects the volunteer preparer and the taxpayer.

(3) In traditional VITA and TCE sites, a certified volunteer must conduct face-to-face interviews with taxpayers ahead of return preparation, quality review and e-filing.

(4) Partners can use the Virtual VITA/TCE Model as an alternative for closed VITA/TCE sites.

(5) This model supplies VITA and TCE services through the site models listed below:

• Intake Site

• Preparation Site

• Quality Review Site

• Drop Off Site

(6) In all instances, the Virtual VITA/TCE process must include the following:

1. Adherence to the ten (10) QSR.

2. Approved partner documentation of the Virtual VITA/TCE process (using Form 15272, VITA/TCE Security Plan), by the TM. This happens before the site opens. This only applies to those partners who run Virtual VITA/TCE site(s) during their normal course of business, not partners who only use Virtual VITA/TCE as part of their filing Contingency Plan.

3. Explanation of the process to the taxpayer(s). This explanation includes the time it takes to prepare the return.

4. Agreement to the process and signature on Form 14446, Virtual VITA/TCE Taxpayer Consent. This consent form stores all the required information outlined later in the IRM. Sites must not use substitute forms for consent.

5. Taxpayer verification using photo identification at the intake site. If the taxpayer(s) must return to the site, the taxpayer(s) must again supply a photo identification when they return to review, sign, and pick up a copy of their return.

6. Non-face-to-face communication between the taxpayer(s) and preparer, and/or the quality reviewer by phone or by electronic means, such as video conference.

7. The same certified volunteer who prepares the return cannot complete the quality review.

8. Availability of all tax documents including the completed Form 13614-C, Intake/Interview and Quality Review Sheet, to the certified volunteers during the return preparation and the quality review.

9. Other approved delivery methods, such as mail, fax, personal delivery, email, secure video conference or secure scan/upload.

   Note: When necessary, volunteers must use electronic filing or Enterprise e-Fax (EEF)ax in lieu of manual faxing. See the Clarification of Policy for Use of Fax in Taxpayer Submission clarifying the term "faxed signature" regarding IRS policy on accepting taxpayer submissions by fax.

10. The opportunity for taxpayers to review their return and ask questions to a certified volunteer before e-filing occurs.

11. Form 8879, IRS e-file Signature Authorization, signed by the taxpayer.

12. A copy of the signed Form 8879, IRS e-file Signature Authorization, and their e-filed tax return given to the taxpayer.

(1) Each Virtual Site serves taxpayers that meet the current VITA and TCE guidelines.

(1) The transmitting site must apply for only one EFIN.

(2) Each Virtual Site location must obtain a separate SIDN for use on all tax returns prepared using the Virtual VITA/TCE Model. This allows SPEC to track those sites using the Virtual VITA/TCE process and while allowing taxpayers to find those sites using IRS.gov.

(3) All sites must follow the software contract requirements.

(4) The volunteer at the virtual intake location:

1. Explains the process to the taxpayer

2. Verifies the photo ID and the Social Security cards for the taxpayer and dependents

3. Recommends that the taxpayer complete the Form 13614-C, Intake/Interview and Quality Review Sheet. If necessary, help the taxpayer with completing Form 13614-C .

4. Supplies the taxpayer with a Form 14446, Virtual VITA/TCE Taxpayer Consent, and secure a signed permission prior to discussing taxpayer information.

(5) The Form 14446, Virtual VITA/TCE Taxpayer Consent, must explain the entire process including:

1. Why the site must make copies of their personal information

2. How and why the site sends the information from one site to another

3. Where the information goes

4. How the partner/site uses the information

5. The timeline for return preparation and maintenance of taxpayer information

6. How the partner/site protects taxpayer information

7. How the partner/site delivers necessary taxpayer documents (via mail, fax, email, personal delivery, secure video conference or secure scan/upload) to the virtual location for tax return preparation and/or the quality review

8. Partner site location phone number and contact person.

(6) An IRS-certified volunteer at the virtual preparation or quality review site contacts the taxpayer and conduct an interview using the completed Form 13614-C, supporting documents, and reference materials (if necessary). A certified volunteer prepares the tax return (using the Preparation Site SIDN). Then, a different IRS-certified volunteer contacts the taxpayer to conduct the quality review by confirming the accuracy of the information on the tax return based on the source documents, Form 13614-C and the taxpayer interview.

(7) An IRS-certified volunteer that did not prepare the return may conduct the quality review either face-to-face or non-face-to-face.

(8) Once the taxpayer(s) receives and reviews the completed tax return, the taxpayer(s) must sign Form 8879, IRS e-file Signature Authorization.

(9) SPEC employees must return all documents to the taxpayer, including the signed Form 8879, IRS e-file Signature Authorization and the signed Form 14446, Virtual VITA/TCE Taxpayer Consent, with a copy of the completed return. The Form 8879, IRS e-file Signature Authorization, does not require storage at the site. The volunteer returns all other documents to the taxpayer or disposes of those documents correctly.

(1) A partner’s Virtual Site Plan, Form 15272, VITA/TCE Security Plan, or equivalent) requires submission through the RM to their TM for approval. To allow sufficient time for review, feedback and approval, the RM must send all Site Plans to the Territory office by December 31. Send all filing season requests for approval at least one week before the Virtual VITA/TCE site expects to open. Territory offices should keep all Virtual Site Plans for their partners; do not send to HQ.

(2) A partner’s Virtual Site Plan may roll over from one year to the next if no changes to the Plan (including the location of the site(s) involved in the Virtual VITA/TCE process.

(3) Partners that only intend to use the Virtual VITA/TCE process on a contingency basis (i.e., due to loss of internet connectivity or software downtime) must not give a Virtual Site Plan to the Territory.

(1) SPEC measured results include:

• Increased number of VITA and TCE Sites from SPECTRM database reports

• Increased number of tax returns filed using the Virtual VITA/TCE Model reported from responses to the Partner Use field on TaxSlayer

• Increased coverage rates in rural communities as decided by the SPEC Return Database

(2) SPEC captures all Virtual VITA/TCE returns (including those prepared under the optional Contingency Plan) by using the optional Custom Questions in TaxSlayer. RM must recommend that partners to use the Virtual VITA/TCE Partner Use Field to accurately count and report all returns prepared virtually.

(1) Not all taxpayers meeting the qualifications for the Volunteer Income Tax Assistance (VITA) Program receive assistance through the direct model. SPEC partners offer a self-help version of this service to taxpayers through a Facilitated Self Assistance (FSA) Model. The approach uses a certified volunteer to help taxpayers prepare their own tax return. This approach allows sites to offer more tax preparation options for taxpayers. Partners can use any software that captures the SIDN and supplies both free federal and state filing options.

(2) The information that follows in this section:

• Indicates criteria for inclusion of FSA in the VITA and TCE Program

• Describes the types of available self-service models

(1) SPEC supplies various FSA models to taxpayers in the VITA and TCE Program.

(2) To count an FSA return as a part of the VITA and TCE Program, the following conditions apply:

1. Return income cannot exceed the Free-File limits established by the IRS each year (with the exception for active-duty military taxpayers).

2. Taxpayer must input their own tax return (may receive occasional help from a volunteer).

3. An available certified volunteer (minimum training level: VITA Basic) helps taxpayers and answers questions, as needed. Refer to IRM 22.30.1.8.7, VITA and TCE Training for more information.

4. FSA does not require intake and quality review.

   Note: Sites can set up more controls as needed.

5. A unique SIDN/vendor link (separate from any direct site) allows for an exact number of FSA returns.

   Note: FSA models do not have a unique EFIN for their location.

6. Sites use an approved software provider which can generate an SIDN for the return record without requiring taxpayer input. This occurs through the insertion of either the SIDN or corresponding code into the provider URL.

7. Providers must supply both federal and state returns offered at no cost to the taxpayer.

(1) SPEC offers several types of self-service models under the VITA and TCE programs. Availability of specific models may vary for each filing season.

(2) Some primary models include:

1. VITA/TCE Free File vendors: Offers vary by company and in most cases, link to their external offers on the Free File page on irs.gov. Links sent to partners include the embedded SIDN. Participating Free File software vendors include Tax Act, and Online Taxes (OLT). Companies agree to help SPEC individually outside of the main IRS MOU with Free File, Inc.

2. MyFreeTaxes: an online collaborative sponsored by United Way Worldwide. United Way supplies taxpayer support through certified volunteers staffed at select 2-1-1 locations nationwide.

3. Military One Source: Offers a variety of service resources to active-duty members of the military. HR Block supports the free federal and state tax preparation software for eligible taxpayers. No income/age restrictions for members of the military.

4. TaxSlayer: TaxSlayer offers an FSA option for partners that wish to implement facilitated tax preparation at their in-person sites. Partners must not post this TaxSlayer FSA link on a public facing website article, blog, or mass taxpayer mailing.

(1) FSA Fusion: Sites offer FSA services at the same location with the same operating days/hours as traditional VITA/TCE services. Fusion sites allow partners to triage taxpayers to decide which service works best for them.

(2) FSA Stand-Alone: Sites found independently of traditional VITA/TCE services or with distinct hours from traditional VITA/TCE operations at the same address. Stand-Alone sites focus on taxpayers who wished to prepare their own return with help from a certified volunteer on-site.

(3) FSA Remote: A remote site emails the site’s custom URL to a known individual and/or places a link on an intranet site. The site must offer an IRS-certified volunteer to help the client with tax law questions. Partners may offer this aid to taxpayers via phone, chat, or email on time.

(4) TaxSlayer FSA Remote sites cannot take any of the following actions with their custom URL:

• Place on public-facing website

• Send out in mass email

• Post on any social media/blog platform

• Include in electronic or paper newsletter/newspaper article

(1) RM must take the following actions so that SPEC maximizes the potential of the FSA program:

1. Large potential partners promote the use of the FSA model wherever possible. High volume sites, college campuses and career centers present some of the best areas for growth (with large numbers of computer-savvy taxpayers).

2. Add the site into SPECTRM with the following naming convention: Site Name - FSA Model

3. Input and select “Software Used,” depending on the software vendor

4. For non-TaxSlayer related links, SPEC HQ must pull the SPECTRM data for FSA sites and email site links, instructions, etc. to FS&A Areas and Territories prior to the filing season.

5. Engage partners to use this service during peak times for tax return preparation. The best ratio for volunteers involves helping between two to four taxpayers during peak times.

6. Find any concerns/issues and elevate them to SPEC HQ for resolution by the national technical contacts/program managers for the software providers. DO NOT contact the software vendor contacts directly.

(2) Sites can request equipment for the FSA model. SPEC staff must refer to IRM 22.30.1.9.2, Equipment and Tax Preparation Software for Volunteers for more information about computers for volunteers.

(1) SPEC employees must not use their government position, title, or authority to endorse products or organizations. When a partner asks for a quote from the IRS to support the partner’s services, contact Chief, PS to obtain Chief counsel approval.

(2) Counsel approves general statements of fact such as “ABC Partner has helped families with free return preparation since 1995.” Counsel also approves statements focused on all partners or a class of partners such as “We at the Internal Revenue Service (IRS) appreciate how financial institutions embrace and support the VITA program.”

(1) The TCE Program must follow rules specific to compensation:

• Participants may use grant funds to pay salaries, wages, and benefits of clerical personnel only

• Grant funds cannot supply compensation in the form of salaries, wages, and benefits of program sponsor executives or administrators

• Grant recipients may supply volunteers a stipend for travel and food

(1) The VITA Grant Program must follow rules for specific to compensation. VITA Grant funds cannot supply compensation (money given in exchange for work done) for the following positions:

• Tax Assistor/Preparer

• Screener

• Quality Reviewer

(2) The VITA Grant Program allows its participants to supply compensation (in the form of salaries, wages, and benefits) for the following positions whose roles and responsibilities, as described in the Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators, does not include the preparation of tax returns:

• Program and/or Financial Coordinator (not included in Pub 5683

• Site Coordinator

• Clerical Support

• Tax Law Instructor

• Clerical Support

• Interpreter

• Information Technology Specialist (Computer Specialist)

• Any other position accepted by the GPO following prior approval

(3) The VITA Grant Program allows grant recipients to supply volunteers a stipend for travel expenses only.

(1) SPEC HQ must adhere to the following about Volunteer Milestone Recognition:

• Prepare and ship all 20, 30, and 40-year volunteer, site, and partner milestone requests to meet the April 10th delivery deadline

• Send a reminder to the areas that they must send all milestones to SPEC HQ by February 25th

• Supply milestone due date information in the Critical Action Calendar posted on The Point

• Confirm spelling for 20, 30, and 40-year requests

• Complete and ensure Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators, includes correct recognition instructions

(1) The Territory offices follow the Volunteer Milestone Recognition. They must:

• Prepare and ship all 10-year milestone certificates for volunteers, sites, and partners by April 10th

• Send 40-year partner milestone requests to the PS HQ Analyst by February 25th

• Communicate the milestone recognition process and the February 25th deadline to partners and supply templates (Form 14307 Partner Milestone Recognition Form, Form 14308, Site Milestone Recognition Form, and Form 14309, Volunteer Milestone Recognition Form), to ease the process

• Ensure partners have current RM/TM contact information for emailing all 10-year milestone requests for volunteers, sites, and partners

• Instruct and send a reminder for partners to send all 10-year milestone requests to their RM/TM highlighting the February 25th ordering deadline

• Instruct and remind partners to send all 20, 30 and 40-year milestone requests for volunteers and sites to partner@irs.gov by February 25th

• Confirm spelling of all requests received

• Decide a method for record keeping of all 10, 20, 30 and 40-year milestone requests received

• Ensure prompt responses to requests for clarification received from SPEC HQ

• Coordinate travel arrangements for the SPEC Director’s award presentations where budget allows

• Supply and take part in ceremonies for 30+ years recognitions if the budget allows

(1) Partners must complete the templates provided to them by their SPEC RM, naming volunteer and site milestone accomplishments. Partners must:

• Send all completed 10-year milestone templates for volunteers, sites, and partners annually to the RM/TM no later than February 25

• Send all completed 20, 30 and 40-year milestone templates for volunteers and sites annually through partner@irs.gov no later than February 25th

• Confirm all spelling

• Decide how to make presentations to recipients

• Refer to Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators, or the Partner Corner on irs.gov for more information on volunteer recognition

(1) SPEC strives for consistency in the training of all volunteers and supplies web-based Pub 4555-E, VITA/TCE e-instructor guidance. The publication has suggested course syllabuses and presentation times for classroom instructions. SPEC designed LLT training and the printed materials for instructor led classroom training and self-study. All products use process-based training, a performance-based curriculum that supports SPEC's volunteer return preparation quality goals and incorporates the following four steps:

1. Screening and interviewing the taxpayer

2. Using key resource materials

3. Understanding and applying tax law

4. Conducting quality reviews

(2) Partners must tailor training to meet the needs of the taxpayers the volunteers serve. Each instructor has the flexibility to design their course for new or returning volunteers, a combination of both, and as a refresher training for the most experienced volunteer.

(1) Beginning filing season 2023, all volunteers must register and certify via Link & Learn Taxes (LLT). SPEC encourages all employees and volunteers to train using LLT. SPEC encourages instructors to devote at least two hours of preparation time for every hour of instruction. The amount of time for each lesson/course depends on the competencies of the student and/or instructor. Pub 4555-E, VITA/TCE e-instructor guidance, explains lesson presentation times, checklists for teaching each lesson, effective techniques, etc. This publication supplies a list of added training options available to teach these training products. Partners decide the methods used based on their needs. SPEC designed the training products for process-based training using the following delivery methods.

1. Classroom instruction combining lecture, role-playing and general discussions with completing problems and exercises using tax preparation software using Pub 4491, VITA and TCE Training Guide

2. On-Line classroom instruction using LLT includes lecture and discussion in combination with the applicable course content and the online tax software Practice Lab on the LLT application

3. Self-Study instructions allow students using Pub 4491 and/or LLT to independently complete their course with ad hoc face-to-face or electronic guidance from the instructor

(1) Beginning filing season 2023, all volunteers must register and certify via Link & Learn Taxes. Volunteers must generate Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs and give it to their Site Coordinator prior to volunteering. The application has ten (10) VITA/TCE courses/certifications:

• Intake/Interview and Quality Review Sheet

• Volunteer Standards of Conduct (VSC)

• Site Coordinator

• Basic

• Advanced

• Military

• International

• Circular 230 Professionals

• Foreign Student

• Puerto Rico

(2) The Practice Lab includes software lessons and tax law for the upcoming filing season. Volunteers can use the Practice Lab to train and certify. LLT connects volunteers to the Practice Lab.

(1) The Understanding Taxes (UT) program originated in 1954 as a local project in the District of Columbia. UT introduces students to tax education, tax terminology, tax history, politics, and the economics of taxation. It presents several taxpayer simulations for an interactive experience with return preparation.

(2) UT migrated from a print product with annual updates to a web-based application. The website holds complete ready-to-teach lesson plans for the classroom. Every lesson includes a link listing the applicable national and state standards, making it simple to integrate into existing classroom curricula.

(3) The UT application uses various levels of education and training. It includes several effective curriculum courses: History, Math, Economics, Vocational Education, Government, Civics and Business.

(4) For more information on the program, refer to Understanding Taxes and/or IRM 22.30.1.12, Understanding Taxes (UT) Program.

(1) Volunteers who work at VITA/TCE sites and specialize in preparing Form 1040-NR, US Nonresident Alien Income Tax Return, and Form 8843, Statement for Exempt Individuals with a Medical Condition, complete the income tax law course, Foreign Student and Scholar module of LLT. Volunteers locate this e-learning stand-alone course via LLT and primarily use the training for self-study. Volunteers can complete the course through a traditional classroom setting as resources allow. Volunteers must successfully complete the training paths and complete the certification tests.

(2) SPEC encourages colleges and universities to set up self-sufficient VITA/TCE sites offering this unique specialization.

(3) Volunteers must not use the VITA Hotline to obtain help about topics related to the preparation of the returns/forms mentioned above in paragraph one (1). The Frequently Asked Questions (FAQs) About International Individual Tax Matters at Frequently Asked Questions About International Individual Tax Matters, supplies answers to many general international federal tax matters affecting individual taxpayers.

(1) Certification of volunteers verifies that all volunteers and participants meet basic competency requirements. Establishing standardized tests and certification processes increases the quality of the returns prepared and the level of customer service delivered. Beginning filing season 2023, all volunteers must register and certify via Link & Learn Taxes. Volunteers must generate Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs and give it to their Site Coordinator prior to volunteering. Volunteers who prefer to take the certification test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test or Retest, may continue to complete the test using that method but must transcribe their answers to the test in Link & Learn Taxes. Volunteers must certify LLT as shown in the table below:

(2) Volunteers access VITA/TCE training and online certifications through Link & Learn Taxes e-learning. LLT automatically scores the test and volunteers may sign, and print or email the electronic Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs. The volunteer must deliver the certification document to the training coordinator, instructor, or another person as appointed designated by the VITA/TCE partner.

(3) LLT includes the Practice Lab tax preparation software to help in the certification process. Only VITA/TCE volunteers can use the Practice Lab as authorized licensees. SPEC RM must send the password to partners prior to training.

(4) As needed, partners seek non-IRS instructors, such as college professors, enrolled agents, and accountants, to administer tests. When administering paper tests, instructors must correct the test or retest, mark correct answers, and include explanatory remarks.

(5) Volunteers must keep the test document and only return the Form 13615 and the test answer sheet, if applicable, to their training coordinator, site coordinator or designee.

(6) Volunteer tax preparers and quality reviewers must pass the VITA/TCE certification with a score of 80 percent or higher. Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, includes instructions for completion of the test and obtaining certification. Volunteers who prefer to take the certification test on paper utilizing Form 6744 may continue to complete the test using that method but must transcribe their answers to the test in Link & Learn Taxes.

(7) The TM, SPEC Headquarters’ designee and FS&A analysts can obtain certification reports on LLT and can supply partner specific listings to sites for validation. IRS employees must use secure messaging when emailing within the IRS if data contains Personally Identifiable Information (PII) information. To share with partners, use phone, fax, or postal mail. See IRM 10.5.1, Privacy and Information Protection, Privacy Policy (Faxing section). Beginning Filing Season 2023, territory managers or their designee must have access to LLT Administrative Reports. Refer to Fact Sheet for Employees, Link & Learn Taxes Certification Reports for instructions on how to request access to the report.

(1) Form 6744, Volunteer Assistor’s Test/Retest, test booklet mirrors Link & Learn (LLT). Volunteers who prefer to take the certification test on paper utilizing Form 6744 may continue to complete the test using that method but must transcribe their answers to the test in Link & Learn Taxes.

(2) Test takers have a different test for the test and retest.

(3) For volunteers who do not pass the test, they can re-take the retest. LLT will grade the test in the same manner. Only offer the retest to volunteers once.

(4) Instructors and partners must consider added training for volunteers not passing the test on the first try.

(5) The partner may provide instructions with a letter to volunteers not passing the test. The letter must invite the volunteer to receive added training and take the retest, or to participate in another aspect of the VITA/TCE program activity such as: publicity, scheduling volunteers, clerical duties, greeter, etc.

(1) SPEC encourages volunteers to send course evaluations. LLT has online surveys. Volunteers may take the Level 1 Survey after completing training with the VITA/TCE program. They must take the Level 3 Survey after completing their volunteer duties with the VITA/TCE program.

(1) Partners or site managers request training for state and local tax return preparation through state and local tax officials. State and local training occurs along with or after federal tax training.

(1) SPEC is an approved provider for Continuing Education (CE) credits for Enrolled Agents (EA) and non-credentialed tax return preparers take part in the IRS Annual Filing Season Program (AFSP), and California Tax Education Council (CTEC) registrants. Certified Financial Planners (CFP) can self-report CE credits. Attorneys and Certified Public Accountants (CPA) can qualify, depending on the policies of their state or national licensing board. Offering CE credits to tax professionals encourages them to take part in SPEC programs and supply professional tax related services. A volunteer can earn CE Credits after taking the right coursework and volunteering as a Quality Reviewer, Tax Preparer and/or Tax Law Instructor at a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site.

(2) The Return Preparer Office (RPO) oversees IRS approved continuing education providers and the Annual Filing Season Program for tax return preparers. This program allows non-credentialed tax return preparers to obtain an AFSP Record of Completion for participation in an annual continuing education program. See link for more information about the program: Annual Filing Season Program.

(3) The CTEC must register non-credentialed tax preparers for the state of California, approve tax schools and certify the education of tax preparers. CTEC registrants who take part in the VITA/TCE program can receive CE credit for completing volunteer training.

(4) Volunteers can receive up to 14 hours of IRS CE credits for certifying in tax law at the advanced level and volunteering as a quality reviewer, tax return preparer, or tax law instructor for a minimum of 10 hours. Volunteers who certify in a specialty course can earn 4 more hours of CE credits. Volunteers can earn a maximum of 18 CE credit hours.

(5) Volunteers who meet all requirements receive a CE Certificate. SPEC reports information to RPO for all volunteers who supply a valid Preparer Tax Identification Number (PTIN) in LLT Attorneys and CPAs must send their CE Certificates to their local governing board/society for CE credit approval. CFP’s must self-report their CE credits on the CFP website.

(1) SPEC created the SPEC Training Support Tool to assess partner’s direct training needs for volunteers and site coordinators by selecting the criteria listed on Form 13826, SPEC Training Support Tool. The relationship manager (RM) and territory manager (TM) must decide the actions for each partner’s training based on their assessment and the method selected for delivering training. The TM must assess and make the final approval. The TM may use the SPEC Training Support Tool to justify travel costs if applicable.

(2) SPEC needs the SPEC Training Support only when the partner needs direct support or an assessment for direct support and the area director (AD) and/or territory manager (TM) mandate its use.

(1) The integrity of the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs depends on keeping public trust. All taxpayers using VITA/TCE services must receive a correct return and quality service. All volunteers must supply the highest quality and best service to taxpayers. Along with this responsibility, all volunteers must sign Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, each year, saying they agree to follow the Quality Site Requirements (QSR) and uphold the highest ethical standards. SPEC developed the VSC specifically for free tax preparation operations. Volunteers must agree to the standards prior to working in a VITA/TCE free return preparation site. All participants in the VITA/TCE programs must adhere to the six Volunteer Standards of Conduct, listed in the table below. For a full description of the standard of conduct program and examples of ethical situations, see Pub 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training.

(2) VITA/TCE volunteers must certify in VSC by passing a test. Volunteers must certify in the VSC prior to certifying in tax law (i.e., Basic and Advanced) and before the volunteer begins working at a VITA/TCE site.
The VSC training includes:

• An explanation of the six Volunteer Standards of Conduct defined on Form 13615

• Information on how to report violations

• Consequences of failure to adhere to the program requirements

• Examples of situations that raise questions on ethical behavior

• An overview of the components included in a complete Intake/Interview & Quality Review Process

(3) SPEC supplies the Volunteer Standards of Conduct Training online using LLT and in Pub 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training.

(4) Once all required certifications are completed, volunteers must generate Form 13615 and give it to their site coordinator prior to volunteering. Volunteers can take the written test in a classroom. Volunteers who prefer to take the certification test on paper utilizing Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, may continue to complete the test using that method but must transcribe their answers to the test in Link & Learn Taxes.

(5) All volunteers, including greeters/ facilitators and interpreters, must certify in the VSC. SPEC allows one exception for volunteers who only schedule appointments for the site and do not discuss any personal tax information provided by the taxpayers.

(6) All volunteers must supply the highest quality and best service to taxpayers. Volunteers must generate Form 13615 and give it to their site coordinator prior to volunteering each year. By doing so, the volunteer states they agree to follow the program requirements and uphold the highest ethical standards. Partners or site coordinators must sign and date Form 13615 showing they have confirmed the volunteer’s identity, name and address and validated the volunteer’s certification level. Furthermore, all SPEC partners must sign Form 13533, Sponsor Agreement, or Form 13533-A, FSA Remote Sponsor Agreement, certifying adherence to the strictest standards of ethical conduct.

(7) At management’s discretion, SPEC may circulate an alert to address any volunteer or partner egregious VSC non-compliant activities. The alert notifies volunteers of corrective actions and if needed, make changes, updates and/or clarifications to a volunteer standard of conduct.

(1) Refer to W&I Equity, Diversity, and Inclusion (EDI) for interpreter services; look under "Disability" and click on "Disability Helpful Links and Forms" and then "Centralized funding for sign language interpreting and CART services."

(1) Follow the process below for taxpayers with disabilities who visit a TAC and need tax preparation help from VITA/TCE sites. Sites must give special consideration to taxpayers with disabilities who need help.

(2) If a taxpayer with disabilities (either clear or self-disclosed) cannot get return preparation services while visiting a TAC and requests the help of a manager:

• The TAC manager secures the taxpayer’s name and phone number and contacts the local SPEC contact TM

• The SPEC contact must reach out to a VITA/TCE site to arrange a return preparation appointment for the taxpayer with disabilities

• The site must contact the taxpayer with disabilities within 48 hours to arrange for the return completion

• For sites unable to reach the taxpayer within 48 hours, the TM or RM must contact the taxpayer.

(3) SPEC watches this process to ensure taxpayers with disabilities receive service.

(1) Although an ITIN does not authorize an individual to work in the U.S., ITIN holders frequently file tax returns under their ITIN with attached Form W-2, Wage and Tax Statement, showing the SSN they provided to an employer. This creates an ITIN/SSN mismatch.

(2) IRS may contact employers to verify wages and withholding as part of its efforts to detect fraudulent returns. The ITIN/SSN mismatch alerts the IRS that the true owner of the SSN did not earn the wages and prevents issuing mistaken notices about unreported income to that taxpayer.

(1) SPEC shares information among SPEC partners to promote financial education and asset-building opportunities for SPEC’s targeted audience.

(2) Examples of topics for information sharing include:

• Direct Deposit

• Savings Bonds

• Cancellation of Debt

• Grant/Banking opportunities

• FEAB Product development/use

• Surveying the community needs with regards to financial education and asset building

• Holding a one-time workshop on various financial education and asset building topics

• Aiding taxpayers in opening bank accounts, buying U.S. Saving Bonds and credit counseling

• Individual Development Accounts (IDA) and/or individual cash coaching programs

(1) The SPEC RM must complete the Form 14099, SPEC Partner/Site Financial Education and Asset Building Assessment Tool. This form guides the RM in deciding FEAB services offered by the partner/site.

(2) Form 14099, SPEC Partner/Site Financial Education and Asset Building Assessment Tool assesses the overall activity level around awareness/planning, knowledge, transaction, and application activities at all sites listed in the partner module of SPECTRM.

(3) SPECTRM records partner involvement about financial education and asset building. RM must record partner/coalition involvement concerning financial education and asset building activities as well as prepare Form 13315 module in SPECTRM, to record all FEAB outreach. TM must verify that all reporting of all financial education and asset building activities for partners and coalitions in SPECTRM.

(1) SPEC HQ responsibilities about FEAB:

• Supplying guidance to SPEC territories about promoting of FEAB opportunities

• Monitoring performance using SPECTRM reports

• Updating Form 14099, SPEC Partner/Site Financial Education and Asset Building Partner Assessment Tool, as needed

• Collaborating with partners to provide taxpayers with the necessary information and knowledge to evaluate their financial options and find those financial options that best suit the taxpayers’ needs and circumstances

• Updating SPECTRM as needed to capture partners FEAB activities.

(1) National Partners incorporates FEAB programs into everyday partner relationship management by sharing information with internal and external stakeholders.

(2) NP must:

• Maintain updated information on FEAB activities in territories

• Review materials available from national and local partners

• Work with SPEC Communication staff to update Financial Education and Asset Building Resource Center

• Promote best practices

• Publishes FEAB Partner Spotlights

(1) The FS&A office supplies oversight, analysis, and support of FEAB strategies.

(2) FS&A must:

• Maintain updated information about FEAB activities in their territories

• Supply monthly reports to AD about the results of territory activities involving FEAB

(3) FS&A conducts conference calls as needed with Territory Staff and Managers to:

• Monitor progress

• Supply data as requested

• Encourage and support territory participation

• Obtain changes and anomalies of financial education and asset building (outreach)

• Share best practices

• Discuss roadblocks or resistance issues raised by partners, tax consultants with the HQ FEAB analyst

(1) TM communicate FEAB expectations to RM via territory meetings, monthly briefings, and conference calls. Each TM supports this effort by taking part in Area/HQ conference calls to promote and share successes and best practices. Each TM supports their staff by aiding them in the development of strategies for partners. TM meet with external stakeholders at coalition and partner events/meetings to encourage participation and collaboration. This includes highly-successful financial education and asset building partners as well as, new partners or those in the initial stages of financial education and asset building.

(2) TM must:

• Take ownership of FEAB efforts

• Gather FEAB information from tax consultants about their partnerships

• Address FEAB in briefings and territory conference calls

• Promote best practices

• Share FEAB Partner Spotlights

(1) RM must familiarize themselves with internal FEAB resources. They must educate and share best practices with their partners in the arena of financial education and asset building.

(2) RM must:

• Take ownership of FEAB

• Analyze partners’ status about FEAB activities

• Encourage partner growth in FEAB programs

• Incorporate FEAB discussions in all partner planning meetings

• Capture specific partner information in monthly briefing reports

• Share FEAB Partner Spotlights

(3) RM must interact with the National RM to:

• Supply data as requested

• Communicate and develop best practices

• Communicate anomalies and changes

• Assess the overall activity level of SPEC partnerships around awareness, planning, knowledge, and application activities at all sites listed in the Partner Module of SPECTRM annually

• Enter the data secured from Form 14099, SPEC Partner/Site Financial Education and Asset Building Partner Assessment Tool, into the Partner Module of SPECTRM by January 15 annually

• Monitor FEAB activity of SPEC partners through field site visits

(1) A non-compliant issue occurs:

(2) Recommended Follow-up Action: The RM verifies and ensures written confirmation all volunteers have certified in VSC and tax law if preparing or reviewing tax returns within five (5) business days.

(1) A non-compliant issue occurs when the reviewer finds the site not using a complete intake and interview process including an interview with the taxpayer while reviewing Form 13614-C, Intake/Interview and Quality Review Sheet. The reviewer must explain to the site coordinator the requirement to use a correct intake and interview process for all returns prepared.

(2) Recommended Follow-up Action: The relationship manager (RM) must begin follow-up actions at once, or within five (5) business days after the first review to ensure the use of a complete intake and interview process when preparing returns.

(1) A non-compliant issue occurs when the reviewer identifies the site does not have a complete quality review in place which includes a discussion with the taxpayer, verification of the taxpayer’s source documents, and review of Form 13614-C, Intake/Interview and Quality Review Sheet. The reviewer must explain the requirement for a correct quality review process for all returns prepared.

(2) Recommended Follow-up Action: The relationship manager (RM) must begin follow-up actions at once, but within five (5) business days after the first review to ensure that the use of a complete quality review process on all returns prepared.

(1) A non-compliant issue occurs when the reviewer finds IRS tax law-certified volunteers not confirming taxpayer identities using acceptable documentation and no exception applies:

• Not confirming the taxpayers’ identities (and spouse, if married filing joint) using original photo identification

• Not confirming TIN for everyone listed on the tax return using acceptable documentation

(2) Recommended Follow-up Action: The relationship manager (RM) must begin follow-up actions at once, or within five (5) business days after the first review/visit. To ensure that the site confirms taxpayers’ identities and TINs for everyone listed on the tax return refer to Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, for acceptable documentation and exceptions for taxpayers known to the site.

(1) A non-compliant issue occurs when the reviewer finds any of the required reference materials not available at the site in paper or electronic form. Reviewers must help the site coordinator with downloading the reference materials from TaxSlayer or IRS.gov if asked.

(2) Recommended Follow-up Action: The relationship manager (RM) must make a phone call or site visit within five (5) business days to confirm access to required reference materials used by the volunteers. The RM must elevate to the territory manager (TM) for resolution if the volunteers cannot access the reference materials.

(1) A non-compliant issue occurs when the reviewer finds Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, is incomplete prior to the volunteer working at the site:

• Volunteer did not sign and date Form 13615

• Partner did not confirm the volunteer’s identity, name, and address with government-issued identification

• Partner did not sign and date the Form 13615

• Removal from all VITA/TCE programs

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely

• Deactivation of the sponsoring partner’s VITA/TCE site electronic filing identification number (EFIN)

• Removal of all IRS products, supplies, loaned equipment, and taxpayer information from the site

• Termination of the sponsoring organization’s partnership with the IRS

• Termination of grant funds from the IRS to the sponsoring partner

• Referral of the partner or volunteer’s conduct for potential TIGTA and criminal investigations.

(2) The reviewer must inform the site coordinator that the volunteer cannot work at the site until the volunteer and coordinator complete Form 13615. The volunteer signs and dates the form and the partner coordinator certifies by signing and dating.

(3) If a violation occurs, the IRS reviewer must notify their manager and begin the Internal Referral Process at once.

(4) Anyone seeking services from a site may find and report violations to IRS by sending an email to SPEC HQ at wi.voltax@irs.gov and copy the partner and local SPEC territory office as appropriate. The email notification should include the contact’s (or “your”) name, contact number, site name, and a detailed description of the incident including the individual’s full name, date the incident occurred, and the number of taxpayer's affected by the violation if applicable. Sites must make available to all taxpayers, Pub 4836, VITA and TCE Free Tax Programs - English and Spanish. Form 13614-C, Intake/Interview and Quality Review Sheet, Pub 730, Important Tax Records Envelope, and AARP Foundation Tax-Aide D-143 also list the email address and information.

(5) The relationship manager (RM) and/or territory manager (TM) must address any violations with the site coordinator and/or partner. If the reviewer finds a potential VSC violation, the RM must contact the TM at once and begin the Internal Referral Process by completing Form 14511, Volunteer Standards of Conduct Violation Report. For instructions, refer to IRM 22.30.1.8.12.6, Internal Referral Process.

(1) A non-compliant issue occurs when the site does not have a process in place for:

• Taxpayers to sign Form 8879, IRS e-file Signature Authorization

• Timely submission of e-filed returns

• Timely retrieving e-file acknowledgements

• Promptly resolving rejects

• Timely contacting taxpayers with unresolved rejects

• Providing taxpayers with the correct mailing addresses to file paper returns

• Promptly notifying taxpayers of problems concerning return processing delays

(2) The reviewer must provide the site coordinator with the correct procedures for timely filing of tax returns. The reviewer must refer to the Pub 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, which explains the e-file. The reviewer must also notify the territory manager (TM) and relationship manager (RM) of the non-compliance.

(3) Recommended Follow-up Action: The RM must start follow-up actions at once, or within five (5) business days, to confirm understanding and compliance of the processes for timely filing of tax returns.

(1) A noncompliant issue occurs when the reviewer finds the Civil Rights information not available for all taxpayers who request services at the site. The site must share the civil rights information with all taxpayers whether the site prepares the return or not. Sites serving Limited English Proficient taxpayers must provide Pub 4053, Your Civil Rights are Protected Poster for IRS Assisted Programs, as available in the taxpayers’ first languages. The reviewer must direct the site to IRS.gov/Forms & Instructions to download the correct civil rights products:

• Poster, Pub 4053, Your Civil Rights are Protected Poster for IRS Assisted Programs

• Pub 4454, Your Civil Rights are Protected

(2) If a Tax-Aide site does not have a current D-143 poster, the reviewer gives them a copy of Pub 4053. Tax-Aide may get D-143 posters from their state coordinator.

(3) Recommended Follow-up Action: The relationship manager (RM) must begin follow-up actions at once, or within five (5) business days to verify the posting and availability of civil rights information for taxpayers seeking services. If the site refuses to comply, the RM must elevate to the territory manager for resolution.

(1) A non-compliant issue occurs when tax returns prepared at the site show a missing or incorrect SIDN. If the reviewer finds an incorrect SIDN or no SIDN, the site must correct or input the SIDN on all non-networked computers and any non-transmitted tax returns. The reviewer gives the correct SIDN, assists in editing the preparer(s) set up and educates the coordinator on the importance of using the correct SIDN on all tax returns prepared by the site. The reviewer must immediately notify the territory manager (TM) and relationship manager (RM).

(2) Recommended Follow-up Action: RM reviews the weekly SIDN Report to verify sites use of the correct SIDN. If the site refuses to comply and does not use a correct SIDN, the RM must elevate the situation to the TM for resolution.

(1) A non-compliant issue occurs when the site uses an incorrect EFIN. If the reviewer finds an incorrect EFIN, the site must correct the EFIN. The reviewer gives the correct EFIN and helps the coordinator set up the correct defaults in the tax preparation software. The reviewer advises the coordinator to immediately contact the tax preparation software company for instructions on resetting EFINs on returns already prepared but not transmitted.

(2) If the site uses the TaxSlayer software and incorrectly uses an EFIN which does not meet SPEC’s approved licensing exceptions, the reviewer must immediately notify the territory manager (TM) and relationship manager (RM). The reviewer advises the coordinator of the TaxSlayer licensing agreement and explains the site cannot use the software to prepare tax returns. The coordinator must refer taxpayers to another site

(1) A non-compliant issue occurs when the reviewer finds the site did not follow all security, privacy, and confidentiality guidelines as outlined in,Pub 4299 Privacy, Confidentiality, and Civil Rights - A Public Trust. The reviewer supplies Pub 4299 to the site coordinator if needed, and explains the correct procedures as outlined in Pub 4299.

(2) Recommended Follow-up Actions: The relationship manager (RM) must ensure the site sets up proper procedures per Pub 4299 within five (5) business days. If violations continue, the RM must elevate to the territory manager for resolution.

(1) SPEC developed procedures for reporting potential data breaches at VITA/TCE sites. To protect the taxpayers we serve, volunteers must follow this guidance when a potential data breach affects one or more taxpayers.

(2) A VITA/TCE data breach occurs when an employee sends a taxpayer’s Personally Identifiable Information (PII), whether physically or electronically, without taxpayer permission.

(3) Types of data breaches:

1. Unintentional (a mistake) – volunteer mistakenly gives a copy of another taxpayer’s tax return or tax documents in error

2. Intentional (on purpose) – data loss incidents such as access to a preparer network without permission and/or theft of PII

(1) Partners who do not follow the Quality Site Requirements violate Volunteer Standards of Conduct 1, which may result in removal from the VITA/TCE Programs and adding the partner to the Volunteer Registry. SPEC removes IRS support if the site coordinator or sponsoring partner refuses to correct the unacceptable actions or violations.

(2) SPEC employees must notify PS at once if a site conducted unacceptable activities that may have a negative impact on the integrity of the IRS and the VITA/TCE program.

(3) TM must decide what IRS supplied support to stop at non-compliant sites. FS&A office must review and make a final decision to ensure all efforts to mediate the situation happens. FS&A must notify PS of the final decision. PS must agree with the decision prior to withdrawing support.

(4) In rare instances, SPEC HQ may decide to end the relationship with a national partner. In these instances, NP issues the guidance for discontinuance of support.

(5) SPEC prioritizes and values physical safety to protect all parties at VITA/TCE sites. SPEC employees must leave the premises at once, contact TIGTA and the TM, and wait for instructions on how to proceed if in the process of discontinuing a relationship or removing government property from a site, the environment becomes confrontational. The TM must notify the FS&A office and the Chief, PS.

(1) All SPEC employees must wear a name tag displaying their name while conducting return reviews or meeting face-to-face with external stakeholders, such as partners, volunteers, taxpayers, etc. If an employee has not requested or received a name tag, they must verbally identify themselves by stating their name and employee identification number (all 10 digits of their Personal Identification Number) for all external visits. This template was created with pre-existing styles. Delete any unnecessary section or text in the template. This document shows pre-determined styles as noted in brackets.

(2) The Strategy and Program Management (SPM) Headquarters staff provides oversight to the Employee name tag process and provides name tags to SPEC employees.

(3) Employee name tags must be displayed with the entire first name, last name, and employee identification number. Courtesy titles may be used with the entire first and last name or with the last name. The employee identification number must be included on the name tag. SPEC employees can not use first name "initials" on the name tag. See examples below:

1. Entire First Name, Entire Last Name, and Employee Identification Number.

2. Courtesy title (Mr., Mrs., Miss, or Ms.) Entire First Name, Entire Last Name and Employee Identification Number.

3. Courtesy title (Mr., Mrs., Miss, or Ms.) Last Name, and Employee Identification Number.

Note: Do not use first or last name "initials."

(4) The SPM analyst orders New Name Tags when the following conditions exists:

1. Newly hired employees in Stakeholder Partnership, Education and Communication (SPEC).

2. Employee assigned to new position that requires face to face external visits.

3. Employee did not receive a name tag in the original order.

(5) The SPM analyst orders replacement Name Tags when the following conditions exist:

1. Employee has a legal name change consist with IRS records.

2. Worn or unable to read name tag

3. Misspelled name on original name tag

(1) QPO works with Statistics of Income (SOI) to decide the sample size before the start of the filing season. To promote an unbiased appearance, Statistics of Income (SOI) decides the sample size and randomly selects the sites for review based on criteria set by SPEC to ensure a valid accuracy measure for the VITA/TCE program.

(2) Selected sites for Quality Statistical Sample (QSS) reviews come from a prior year site listing provided to SOI pulled from SPECTRM by Program Support (PS).

(3) The SOI office randomly selects QSS sites using the following criteria:

• Both VITA and TCE sites

• Geographic distribution among SPEC area offices

• Mixture of various partners

• Sites open and not open to the public

• Sites with production greater than fifty (50) returns

• Sites open the previous year in SPECTRM

(4) In-person QSS reviews exclude sites with any of the following criteria:

• Sites located in Hawaii, Puerto Rico, and Alaska

• Sites closed the previous year in SPECTRM

• Mobile-only sites

• Facilitated Self Assistance (FSA) standalone and remote sites

• One-day sites

• Sites reviewed by the Quality Program Office in the prior year

(5) Virtual Quality Oversight Reviews exclude sites with any of the following criteria:

• Sites located in Puerto Rico

• Sites closed the previous year in SPECTRM

• Mobile-only sites

• Facilitated Self Assistance (FSA) standalone and remote sites

• One-day sites

• Sites reviewed by the Quality Program Office in the prior year

(6) QSS reviewers do not announce in person QSS reviews and do not notify the territory manager (TM), relationship manager (RM), and Field Support & Analysis (FS&A) analyst prior to the actual site review.

(1) The Chief, QPO assigns the SOI selected sites to Quality Statistical Sample (QSS) reviewers based on their geographic locations to increase cost savings to the government.

(2) Because SOI selects sites based on prior year filing season data, QSS reviewers must research current year data in SPECTRM for their assigned sites. QSS reviewers confirm the status and schedule for their assigned sites prior to traveling:

1. Search by Site Identification Number (SIDN) - Review the site if the site selected is open in SPECTRM with the same name and SIDN

2. Search by SIDN - Review the site if the site selected is open in SPECTRM with the same SIDN but a different name and/or address. The reviewer bases the review on the SIDN listed on the SOI list and the updated information in SPECTRM

3. Search by Site Name - Review the site if the site selected is open in SPECTRM with the same name but the SIDN has changed. The reviewer bases the review on the site name if the SIDN does not exist in SPECTRM

   Note: Do not review the site if SPECTRM does not list the site by SIDN or site name. The QSS reviewer must notify the Chief, QPO. The QSS reviewer marks these sites as closed on the QSS review schedule on the Quality SharePoint

(1) The Chief, QPO approves requests for travel, travel vouchers, travel compensatory time, regular compensatory time, and credit hours, as required by QSS reviewers to complete review assignments.

(2) The Chief, QPO conducts at least one field performance review for each QSS reviewer. The Chief, QPO notifies the QSS reviewer of the site selected for the performance review. The Chief, QPO views the employee's adherence to QSS policy and guidance, tax law determinations, and site review file documentation.

(3) The Chief, QPO shares verbal feedback with the QSS reviewer after completion of the field performance reviews. After the QSS reviewer uploads the case file, the Chief, QPO, documents the employee’s performance on Form 15083, Employee Performance Record for QSS Reviews and QPO Activities. The Chief, QPO shares the performance review feedback and keeps the signed documents in the employee’s Employee Performance Folder (EPF).

(4) The Chief, QPO may assign a designee to complete these responsibilities. The Chief, QPO must approve all performance reviews before issuance to QSS reviewers.

(1) QSS reviewers must complete the following training and pass required certification tests with scores of 80 percent or higher:

• Filing Season Readiness (FSR) training

• Volunteer Standards of Conduct (VSC) test

• Intake/Interview and Quality Review test

• Tax law certification at the Advanced and Military level

• Site Coordinator Training

• Site Coordinator Test

• QSS Continuing Professional Education (CPE)

• Tax preparation software training

(2) This list may change based on tax law changes and/or updated SPEC requirements.

(1) QSS reviewers must complete course 32055, "Quality Statistical Sample (QSS) Reviews" in Integrated Talent Management (ITM) prior to attending QSS CPE.

(2) The Quality Program Office (QPO) conducts QSS CPE which serves as a critical part of preparing to conduct reviews in a consistent manner. It encompasses changes to policy, procedures, and products that affect QSS reviews. QSS reviewers present and discuss SPEC expectations and tax law updates for the current filling season during CPE. SPEC requires all QSS reviewers to complete the QSS CPE prior to completing QSS reviews.

(1) QSS reviewers must conduct extensive preliminary research after assignment of QSS Site Review List. The QSS reviewer researches the status of the site for the current year, site operational information, and contact information. The QSS reviewer records the data on Form 14512, Oversight Review History Sheet, to plan for the reviews. Resources include:

• SPECTRM – verify SIDN, EFIN, days/hours of operation, the primary contact (site/local coordinator), territory manager (TM) and relationship manager (RM) contact information

• AARP Tax-Aide Locator- to find AARP sites

• E-File Report - verify site e-file return production

• SERP/IRS.gov - verify data on SERP and IRS.gov match SPECTRM

• Third Party Data Store (TPDS) - to verify EFIN status and ensure the application lists at least one responsible official

• SIDN Workbook Report on SPECTRM - verify site e-file paper return production

• Tax software reports - verify return production

(1) The QSS reviewer confirms assigned sites plan to open for the upcoming filing season based on data in SPECTRM. If research shows a QSS selected site as closed, notify the Chief, Quality Program Office (QPO).

(2) QSS reviewers do not review FSA standalone sites, as taxpayers prepare their own tax returns. QSS reviews focus only on returns prepared by volunteers. If research shows a selected site as a Facilitated Self Assistance (FSA) Standalone site, notify Chief QPO.

(3) QSS reviewers plan all site visits and update the QSS Review Schedule document on the Quality Share Point in the current Filing Season folder. QSS reviewers may reschedule assigned reviews due to unforeseen circumstances such as inclement weather and unscheduled site closure. QSS reviewers must keep the review schedule updated on a weekly basis.

(4) QSS reviewers must post their travel requests using the QSS Travel Request spreadsheet to secure funding for the scheduled site visits. This spreadsheet on the Quality Share Point under Quality Reviewer Travel Requests folder. Once QSS reviewers receive approval for their travel, they must complete authorizations in Concur.

(1) QSS reviewers must conduct reviews in a courteous and professional manner. Upon arrival reviewers watch the general atmosphere and activity at the site. The reviewer introduces themselves to the site coordinator, shows their IRS identification, and hands the coordinator their business card, and a copy of Pub 4675, Request to Quality Review Your Federal Tax Return.

(2) The QSS reviewer explains Pub 4675, Request to Quality Review Your Federal Tax Return to ensure the site coordinator understands the QSS review process. The reviewer asks the coordinator to explain the site’s physical layout. The reviewer requests a workstation with access to an electrical outlet and two chairs if possible. Reviewers must secure their computer with a cable lock or carry it as they walk around the site. After setting up a workstation, the reviewer randomly selects the first return to review.

(3) If a disruption occurs such as a software outage, loss of internet, or lack of quality reviewers, the site coordinator may implement a contingency plan to keep the site operating. If this occurs during a QSS visit, the reviewer must assess the process and decide if QSS return reviews can take place. These contingency plans do not apply to all sites. If the QSS reviewer cannot complete the QSS review, the reviewer must contact the Chief, QPO.

(1) The QSS reviewer randomly selects a return, including amended and/or prior year returns for the review. The site coordinator must not decide which returns to review.

(2) Select a return from the quality reviewer that has been quality reviewed but not signed by the taxpayer. If a site does not use a quality review process, the QSS reviewer must select a return for QSS review after the return is prepared and prior to the taxpayer’s signature.

(3) When selecting returns for review, the QSS reviewer must present their IRS identification to the taxpayer and ask permission to review their tax return.

(4) To ensure the taxpayer understands the QSS review process, explain the process and give the taxpayer Pub 4675, Request to Quality Review Your Federal Tax Return, to keep with the taxpayer’s tax return in case they have questions about the QSS review after the fact. The Pub 4675 must include the QSS reviewer’s name (full name, first name and last initial, or first initial and last name) or IRS Smart Card ID number. This allows management to prove that the QSS reviewer performed a valid review.

(5) Pub 4675 Request to Quality Review Your Federal Tax Return, emphasizes the QSS reviewer does not keep personally identifiable information (PII) as part of the QSS review. Taxpayers may refuse to take part in the QSS review process. If they refuse to take part, the QSS reviewer must randomly select another return for review.

(6) The random selection policy requires selecting from a pool of every tax return available. This includes returns that do not meet WHO MUST FILE or WHO SHOULD FILE, scope requirements for VITA/TCE and AARP, and returns taxpayers want to e-file or mail to the IRS. If a selected return does not meet the Who Must File, Who Should File, and scope criteria, the QSS reviewer must review more returns for the sample. The QSS reviewer may need to review more than three tax returns.

(7) Refer to Pub 5171, Return Review Job Aid, Stakeholder Partnerships, Education and Communication (SPEC), for specific information about selecting and conducting the return review.

(1) Statistics of Income (SOI) may select sites using the Virtual VITA/TCE Model for QSS reviews. Research SPECTRM prior to performing the review. If SPECTRM shows the site uses the Virtual VITA/TCE Model, or if the reviewer finds the site uses a virtual process not noted in SPECTRM, follow these procedures to conduct return reviews:

• QSS reviewers randomly select a return previously prepared, and quality reviewed using a virtual process. When visiting a site that uses both traditional and virtual processes of tax preparation, QSS reviewers must try to select virtually-prepared returns before selecting returns prepared using the traditional VITA/TCE method.

• Check Form 14446, Virtual VITA/TCE Taxpayer Consent, to ensure the taxpayer marked the applicable "Yes" box consenting to IRS review of their tax return.

• Include the return in the review if the taxpayer checked the "Yes" box.

• Randomly select another return if the taxpayer checked the "No" box or did not check either box.

• Continue until the reviewer finds a return with the taxpayer consent to the IRS review box checked "Yes."

• Review the accuracy of the tax return using the same procedures as a traditional VITA/TCE site. If the QSS reviewer needs to clarify the information, then the site coordinator contacts the taxpayer, preparer, and quality reviewer to verify the questionable information. If the QSS reviewer receives clarification, review the return.

• If the QSS reviewer cannot verify the information, explain the issue to the site coordinator so it can be resolved before filing the return. The reviewer identifies the return as inconclusive and does not review it. The reviewer must then randomly select another tax return for review.

• During the Virtual VITA/TCE return review, supply Pub 4675 Request to Quality Review Your Federal Tax Return, to the site coordinator to give to the taxpayer when the taxpayer picks up the return.

(1) QSS reviewers must not review out-of-scope tax returns for the VITA/TCE programs. Reviewers must understand scope differences between VITA and AARP Tax-Aide. For a complete list of in-scope tax law topics, refer to Document 13170, Fact Sheet Quality Site Requirements (QSR) Applicable to AARP Foundation Tax-Aide Sites for SPEC employees. Reviewers must ensure volunteers only prepare and quality review returns within their certification level.

(2) The reviewer must secure the following information necessary to conduct a thorough return review.

• Primary and secondary taxpayer’s photo ID

• Social security cards/ITIN letters for everyone listed on the return

• Bank account and routing information for a direct deposit

  Note: Preferably, the QSS reviewers look over the above documents in the presence of the taxpayers to confirm the information on their return. Once confirmed, the QSS reviewer must return the information to the taxpayer at once.

• Completed Form 13614-C, Intake/Interview & Quality Review Sheet

• Tax return, schedules, and worksheets

• Tax statements such as Forms W-2, 1099-MISC, 1095-A (Heath Insurance Marketplace Statement),

• Other supporting documents such as expense statements, receipts, etc.

• If applicable, signed consent forms required by IRC 7216 (secured prior to input of the PIN - See Form 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

(3) After securing the above information, the QSS reviewer verifies the completeness of Form 13614-C. The QSS reviewer compares the tax return to a completed and corrected Form 13614-C and the taxpayers’ statements as the basis for a correct tax return. If the QSS reviewer finds missing information or needs clarification, the reviewer keeps the tax return and requests the necessary information for a correct assessment.

(4) The QSS reviewer must have all the questions answered on Form 13614-C for a thorough return review. If Form 13614-C requires correction(s), the QSS reviewer marks "QSS" on Form 13614-C and adds or corrects the information.

(5) The QSS reviewer uses Form 6729-R, QSS Return Review Sheet, to verify the accuracy of the selected return. The QSS reviewer uses Pub 5171, Return Review Job Aid Stakeholder Partnerships, Education and Communication (SPEC), for guidance to review each line of the tax return.

(6) If the QSS reviewer finds an error on the tax return, the reviewer keeps the original return, and the site must make the correction (s). The site coordinator must give copies of the corrected return to the taxpayer and the QSS reviewer.

(7) The IRS defines a correct return as a return with the tax law applied correctly with no errors found based on current tax law, the completed Form 13614-C, and taxpayer’s supporting documents.

(8) SPEC considers a correct return for purposes of the QSS or return review when the return has the tax law applied correctly, all income reported on the correct Form 1040 line, and any error does not exceed tolerance criteria and cause a change of:

• More than $50 to "Total Income" or "AGI"

• More than $14 to "Total Tax", "Federal Income Tax Withheld", "Refund", or "Amount You Owe"

(9) Tolerance does not apply to the Label section of the return with the name(s), address, and TIN(s). An error in a name, TIN or address makes the return incorrect.

(10) In the case of an error within tolerance, the QSS reviewer must require the site to correct the return, so the taxpayer receives an error free return.

(11) The e-filing of $1 as unearned income to allow e-filing of a state return for the benefit of the taxpayer meets tolerance criteria if it does not generate a credit.

(12) Incorrect direct deposit or debit information does not impact the accuracy of the return. In case of an error with direct deposit or debit information, the QSS reviewer must require the site to correct the return, so the taxpayer receives an accurate return.

(13) Refer to Pub 5171 for more specific information about selecting and conducting the return review.

(1) When resources allow, QSS reviewers scan the documents used to prepare each return reviewed QSS reviewers do not scan SSN cards, ITIN letters, photo ID or bank information. Prior to leaving the site, the QSS reviewer redacts (remove) the names, Social Security numbers, bar codes, phone numbers, EIN, addresses, local business names, and any other identified Personally Identifiable Information (PII) from the scanned returns and supporting documents. The QSS reviewer must keep the birth dates, job titles, and citizenship status.

(2) If the QSS reviewer cannot remove the PII from the return and supporting documents due to time limits, the reviewer must secure un-redacted returns in a Sensitive but Unclassified (SBU) folder on their computer prior to leaving the site. The QSS reviewer must redact PII prior to sending the site review file to SPEC HQ or uploading to the SPEC Quality Shared Drive.

(3) The management assistant (MA) in the Quality Program Office (QPO) controls the scanner inventory. The MA creates and keeps a spreadsheet that tracks the scanner inventory in QPO. The spreadsheet, at a minimum, includes the bar code, serial code, the assigned employee, date assigned, condition of the scanner, and date returned. In addition, the MA show whether the scanner has issues or if any parts are missing, etc.

• When a new or detailed reviewer joins QPO for QSS reviews, the MA selects a scanner, updates the spreadsheet to list the assigned scanner information, and releases or mails the scanner to the reviewer. At the end of the QSS reviewer detail, the MA retrieves the scanner at the end of the filing season and notes the date the QSS reviewer returned the scanner on the spreadsheet. The MA ensures employees detailed to QPO return the scanners no later than May 1

• The MA reconciles the spreadsheet annually to ensure accuracy

(1) QSS reviewers conduct site reviews to measure site adherence to Quality Site Requirements (QSR) and Volunteer Standards of Conduct (VSC), and to find areas of improvement. QSS reviewers use Form 6729, QSS Site Review Sheet, for this purpose. The reviewer conducts the return reviews first; however, the reviewer may address the site review questions if waiting for a return to review.

(2) QSS reviewers complete Form 6729 based on site operations, interviewing the coordinator, and reviewing required documents. The reviewer must rely more on observation rather than oral testimony. The QSS reviewer uses their judgement to measure adherence to the QSR. The QSS reviewer considers the severity of any identified issues or a systemic violation of each QSR.

(3) On Form 6729 each QSR section has only one measurement question. The Quality Program Office (QPO) bolded the measurement questions and valued each question at 10 percent. If the site meets all ten QSR, the QSS reviewer rates the site with 100 percent. By underlining an answer, the reviewer must include an explanation in the comments field section.

(4) Refer to Pub 5141, QSS Site Review Job Aid: Use with Form 6729, for more specific information about completing the form.

(5) If a QSS reviewer finds any violations of any VSC, the reviewer must notify the Chief, Quality Program Office (QPO) at once using Form 14511, Volunteer Standards of Conduct Violation Report. For more information, refer to IRM 22.30.1.8.12.6, Internal Referral Process.

(1) The QSS reviewer must have feedback discussions with the coordinator prior to leaving the site. The discussion must include expressing appreciation, offering constructive feedback, naming any corrective actions, and addressing coordinator’s questions and concerns. Explain the reviewer sends the final results email to the Territory office and the RM shares the final results with the site.

(2) The QSS reviewers must thank available volunteers and acknowledge their valuable service to their communities.

(1) After leaving the site, if the QSS reviewer finds an error that changes the result of a tax return review, the QSS reviewer must contact the coordinator to explain the identified error. The coordinator must correct the error and contact the taxpayer. The QSS reviewer must notate the corrective action taken on the Form 14512, Oversight Review History Sheet, and revise Form 6729-R, QSS Return Review Sheet.

(1) By Tuesday following the week of a review, the QSS reviewer must correctly enter Form 6729, QSS Site Review Sheet, and Form 6729-R, QSS Return Review Sheet, into the Site Quality Module (SQM) in SPECTRM. Document 13341, Field Remote and Return Review Resource Guide, provides instructions on how to access and input results into SQM.

(2) The reviewer enters the Form 6729 first because it becomes a “parent” form. The reviewer then enters the Form 6729-R second, linking to the "parent" Form 6729 for the review.

(1) The QSS reviewer must send the final results email no later than ten (10) business days after the review. The reviewer must attach copies of Form 6729, QSS Site Review Sheet, and Form 6729-R, QSS Return Review Sheet, to the email. To ensure consistency, reviewers must use the final results email template updated each year for this purpose. The final results email must be un-encrypted to ensure external partners can read it.

(2) Send the final results to:

• Territory manager

• Chief, Field Support & Analysis (FS&A)

• Quality Analyst, FS&A analyst

• Chief, Quality Program Office (QPO)

• AARP national relationship manager (for AARP sites)

• Grant Program Office (GPO) (for VITA/TCE Grant sites)

(3) The final feedback includes the results of the site and return reviews and any identified activities such as:

• Quality Site Requirements (QSR) noncompliance

• Volunteer Standards of Conduct (VSC) violations

• Areas of weaknesses

• Corrective actions provided to the site coordinator

• Best practices

• Recommended follow-up action for the territory

(4) If the QSS review requires no follow up from the territory, the territory office forwards the final results email no later than five (5) business days after receipt to:

• Site coordinator

• Responsible partner

• AARP State Coordinator, if applicable

(1) As QSS reviewers complete a planned review, they prepare a case file with the results of the site review and, three return reviews.

(2) The QSS reviewer records the accuracy of returns and the results of the site review in the Final-Results email.

(3) The QSS reviewer uploads the redacted site review files in pdf format to QSS Reviews shared drive within ten (10) business days after the review. The electronic files include:

1. Post Review Courtesy, Information Request, and final results emails

2. Relationship Managers (RM) corrective/follow-up actions response from the territory office,

3. Form 14512, Oversight Review History Sheet, completed and in pdf format

4. Form 6729, QSS Site Review Sheet, in pdf format from Business Objects

5. Separate tax return case file for each tax return in pdf format and in order according to QSS case file assembly guide including:

• Form 13614-C, Intake/Interview & Quality Review Sheet, for accuracy and completeness

• Form 14446, Virtual VITA/TCE Taxpayer Consent, for taxpayer consent allowing IRS to review the return for virtual sites (if applicable)

• Tax return including schedules and worksheets, source documents, and corrected returns (if applicable)

(4) The QSS reviewer keeps the electronic files on their computer in an encrypted folder until September 30th. The QSS reviewer case files remain on the QSS Reviews shared drive for three (3) years.

(5) If the QSS reviewer cannot scan and upload paper site review files, the reviewer mails the hard copy of the redacted case file no later than fifteen (15) business days after the review to the following address:

Internal Revenue Service

Attn: SPEC - Quality Program Office

401 W. Peachtree St. NW, Stop 54-WI

Atlanta, GA 30308

(1) QSS return reviews establish the official SPEC accuracy measure. Secondary reviews confirm that QSS return reviewers prepared reviews correctly and ensure the case files have adequate documentation to make a correct assessment. The case file review includes both the site review and at least one return review. The secondary reviewer must confirm redaction of all Personally Identifiable Information (PII) in the case file during the secondary review process.

(2) The Chief, Quality Program Office (QPO) may conduct or delegate a SPEC HQ analyst to conduct secondary reviews of QSS case files. The secondary review includes a review of the completed case file, including the site review and at least one return review. The Chief, QPO may use these reviews to evaluate the performance of the QSS reviewer.

(3) Secondary reviews highlight opportunities to correct trending issues or best practices.

(4) The Chief, QPO keeps results of these reviews in the QSS reviewer’s Employee Performance Folder (EPF) as an official document. The Chief, QPO (or designee) approves and signs the secondary reviews before issuing the results to the QSS reviewer.

(1) The secondary reviewer must check that the case file includes the correct:

1. Post Review Courtesy, Information Request, and final results email

2. Relationship managers (RM) corrective/follow-up actions response from the territory office

3. Form 14512, Oversight Review History Sheet, completed and in pdf format

4. Form 6729, QSS Site Review Sheet, completed and in pdf format

5. Separate Forms 6729-R, QSS Return Review Sheet, for reach reviewed return in pdf format from Business Objects

6. Separate tax return case files for each tax return in pdf format and in order according to the QSS case file assembly guide including:

• Form 13614-C, Intake/Interview and Quality Review Sheet, for accuracy and completeness

• Form 14446, Virtual VITA/TCE Taxpayer Consent, for taxpayer consent allowing IRS to review the return for virtual sites (if available)

• Tax return including schedules and worksheets, source documents, and corrected returns (if applicable)

(2) The secondary reviewer must:

• Review at least one tax return and confirm the QSS reviewer correctly determined the accuracy of the tax return reviewed

• Compare the QSS reviewer’s final results email to the case file to ensure accuracy and consistency

• Search for un-redacted Personally Identifiable Information (PII) and redact any found

• Review the case files for accuracy, completeness, clarity, and timeliness

• Confirm the order of the case file and the correct use of headers and footers based on the QPO case file assembly guide

• Complete secondary case file reviews within fifteen (15) business days of the date the case files posts to the QPO Reviews shared drive

(1) Analysts conducting secondary reviews must complete the following annual training and certification:

• Filing Season Readiness (FSR) training

• Intake/Interview & Quality Review Process Training

• Quality statistical sample (QSS) training - all sessions

• Minimum of tax law certification at the Advance and Military levels

• TaxSlayer training

(1) The Chief, Quality Program Office (QPO), or designee, selects case files for secondary review from all planned Quality Statistical Sample (QSS) return reviews provided by Statistics of Income (SOI) annually. QPO must complete at least one secondary review on each QSS reviewer.

(2) The Chief, QPO reviews at least one case file for each analyst conducting secondary reviews.

(3) If there are multiple secondary reviewers, the Chief, QPO distributes cases to each secondary reviewer based on their availability.

(1) The QSS reviewer must place an electronic version of the case file on the quality shared drive within ten (10) business days of the QSS review.

(2) The secondary reviewer must complete each secondary case file reviews within fifteen (15) business days of receipt of the completed QSS case file.

(3) The secondary reviewer keeps a copy of the reviewed electronic secondary case files in an encrypted folder on their computer until September 30.

(4) The reviewer adds the secondary review case files to the QSS shared drive. Case files must be kept on the QSS shared drive for three (3) years.

(1) The secondary reviewer verifies that the case file includes the correct Site Quality Module (SQM) generated Form 6729, QSS Site Review Sheet, and Form 6729-R, QSS Return Review Sheet. The reviewer verifies the five-digit Review ID numbers at the top of all forms in the case file match the respective numbers in the SQM database. The SPECTRM system assigns the five -digit number after the employee enters the review into SQM.

(2) The secondary reviewer confirms that the QSS reviewer issued the correct Form 6729 and Form 6729-R with the final-results email, and that the QSS reviewer included forms in the completed case file.

1. If the forms match, the secondary reviewer continues their review

2. If the forms do not match or the file has more than one Form 6729, or more Form 6729-R, than returns reviewed, the secondary reviewer must inform the Chief, Quality Program Office (QPO) of the discrepancy

(3) The secondary reviewer ensures the case file has all required documents in the proper order based on instructions in the case file assembly guide, found on the Quality SharePoint site.

(4) If the case file has any missing or incomplete documents, the secondary reviewer must try to find them on the QPO Reviews shared drive.

1. Missing or incomplete documents do not result in an inaccurate review because the secondary reviewer may make an accuracy assessment without it

2. If the secondary reviewer cannot find the missing information (incomplete return, pertinent forms or supporting documents) on the QPO Review shared drive, and the secondary reviewer cannot make an accurate assessment without them, the secondary reviewer contacts the QSS reviewer to ask about the documents

3. If the QSS reviewer cannot supply the documents, the secondary reviewer must obtain concurrence from the Chief, QPO that the case file must have the missing forms. The secondary reviewer must put the case file documents in the correct order if needed

(5) The secondary reviewer checks the tax return and source documents for any un-redacted Personally Identifiable Information (PII). If the case file has un-redacted PII, the secondary reviewer redacts the PII and notates these findings in their secondary review results.

(6) Ensure the file has correct footers and headers, as needed, based on the scanning and redacting job aid.

(7) Compare Form 13614-C, Intake/Interview and Quality Review Sheet, to the tax return, and all source documents to ensure all information matches. The case file needs only page 1 and 2 of the Form 13614-C.

(8) Ensure Form 13614-C does not have any unanswered questions and the QSS reviewer checked all “Unsure” answers changed to "Yes" or "No." The QSS reviewer considers missed or any "Unsure" responses on Form 13614-C as an incomplete form.

(9) Check, Form 6729-R and/or Form 14512, Oversight Review History Sheet, for any clarification of any tax law issues on the tax return.

(10) The secondary reviewer uses their tax law knowledge and available job aids to verify if they correctly determine return accuracy by comparing Form 13614-C, and all supporting documents to the tax return and Form 6729-R.

(11) Confirm the case file includes enough information to verify the QSS reviewer made the correct return accuracy determination.

1. Complete the secondary review if the file has enough information

2. Contact the QSS reviewer for clarification and document any information provided by the QSS reviewer if the case file is missing information

3. Include more information the QSS reviewer supplies in the secondary review results

4. Contact the Chief, QPO for a recommendation of a final decision if the QSS reviewer is not able to provide more information. The secondary reviewer decides if the QSS reviewer made the wrong accuracy determination or if the QSS reviewer supplied an inconclusive case file.

(12) Review Form 6729, QSS Site Review Sheet, Form 14512, Oversight Review History Sheet, and the final-results email to ensure all match.

(13) If the QSS reviewer incorrectly found the return as in-scope of the VITA/TCE program, the QSS reviewer must do the following:

• Review the return

• Leave the Form 6729-R in the SQM database

• Send the case to the Chief, QPO for reassignment if the secondary reviewer does not have the tax law certification level for the return

• Notate the "out-of-scope" return and the reason in the secondary review results

• Notate the change to Form 6729, QSS Site Review Sheet, in the SQM database explaining the site prepared out-of-scope returns and included the tax law topic considered out-of-scope

(1) If the secondary reviewer finds an error on either Form 6729, QSS Site Review Sheet or Form 6729-R, QSS Return Review Sheet, the secondary reviewer must work with the QSS reviewer and SPECTRM Help Desk to correct the Site Quality Module (SQM) database.

(1) The secondary reviewer must give written feedback to the Quality Statistical Sample (QSS) reviewer on Form 15083, Employee Performance Record for QSS Reviews and QPO Activities, at the completion of the secondary review. The Chief, QPO must approve the secondary review before issuance to the QSS reviewer.

(2) The Chief, QPO includes the results of the secondary review in the QSS reviewer’s Employee Performance File (EPF).

(3) If the secondary reviewer finds errors made in the QSS reviewer’s case file that do not change the QSS reviewer’s determinations, the secondary reviewer notifies the Chief, QPO. Once the QSS reviewer and the Chief, QPO, agree, the Chief, QPO sends the results of the secondary review to only the assigned QSS reviewer.

(4) If the secondary reviewer wants to change the outcome of a QSS reviewer’s findings due to insufficient case file documentation resulting in an inconclusive outcome, the secondary reviewer must work with the QSS reviewer to obtain the necessary documentation. If the secondary reviewer cannot get the documentation, the secondary reviewer must work with the QSS reviewer and the Chief, QPO, to make a final determination. The secondary reviewer must make the change(s) to these forms in the Site Quality Module (SQM). The secondary reviewer must send a feedback email to:

• The assigned QSS reviewer

• The Chief, QPO

(5) However, if the secondary reviewer finds the QSS reviewer made an incorrect tax law determination, the secondary reviewer must work with the QSS reviewer and the Chief, QPO to make a final determination. The secondary reviewer must make change(s) to the forms entered in the SQM database. The QSS reviewer sends an email notifying of a change to the final results. The QSS reviewer must send this email unsecured with the corrected forms to the:

• Territory manager

• Field Support & Analysis FS&A quality analyst

• Chief FS&A

• Chief, QPO

• AARP national relationship manager, if applicable

• Grant Program Office (GPO) manager, if applicable

(6) The territory manager (TM) sends the notice of change to the final results and corrected forms to their site coordinator/partner within five (5) business days.

(1) Once a secondary reviewer completes a review of all sampled returns in a case file and has given feedback, the secondary reviewer must share the results of the secondary review to the Chief, Quality Program Office (QPO) for approval and issuance.

(2) SPEC HQ keeps both the QSS and secondary review case files on the QPO Reviews shared drive for three (3) years.

(1) SPEC HQ supplies the territory with the percentage of the minimum number of reviews each year. SPEC territory offices plan a minimum number of reviews to meet the needs set by SPEC HQ.

(2) SPEC territory offices FSV comprehensive plan must include the review of at least one site affiliated with each of the VITA and TCE grant partners in their territory. SPEC territory offices may complete reviews at more than one site from each grant partner.

(3) When selecting sites for FSV, territory offices should consider if partners have sites located near each other. These sites often have sites near each other that share the same coordinator and volunteers. The territory offices avoid selecting multiple sites led by the same coordinator and volunteers for review in the same year. When a review must occur on sites that share the same coordinator and volunteers, the territory conducts a FSV on the first site and remote site reviews (RSR) on the remaining sites.

(4) Territories must select sites for FSV using the following criteria:

• New sites during their first year of operation

• Problem sites - complaints or negative feedback on processes and/or volunteers (current or prior year), unsatisfactory performance based on prior year site review, etc.

• Returning sites with new site coordinators

• Sites not reviewed in the last five years

• E-file sites with high reject rates

• Facilitated Self Assistance (FSA) fusion sites (FSA and traditional VITA/TCE services provided)

• Virtual VITA/TCE sites

• VITA/TCE grant sponsor sites

• Sites taking part in the Certified Acceptance Agent (CAA) program

• Territory manager’s choice

(5) SPEC territory offices must not include FSA-standalone and FSA remote sites in the criteria for selecting sites for FSV.

(6) SPEC territory offices consider Quality Statistical Sample (QSS) reviews, FSV, and RSR when finding sites not visited within the past five (5) years and selecting sites for review.

(7) Territories must visit every site, every five (5) years with a minimum of 15 percent of reviews conducted as FSV and a minimum of 15 percent as RSR.

(8) SPEC territory offices must include one-day, ad hoc, roving, and mobile sites when planning FSV.

(9) SPEC territories conduct more ad hoc FSV as decided by the TM.

(10) SPEC territory offices conduct FSV/RSR on the traditional VITA/TCE part of FSA fusion sites, but reviewers must review the FSA process. If the site does not adhere to the QSR in the FSA process, the reviewer must rate the site as not met for that QSR on the site review.

(11) When a reviewer cannot conduct FSV on the intake, tax preparation, and quality review stages for Virtual VITA/TCE sites, they review Form 15272, VITA/TCE Security Plan, for virtual sites to decide whether to use FSV or RSR to complete the review.

(1) Territory managers (TM) must:

• Assign FSV to the reviewer.

• Approve requests for travel, travel vouchers, travel compensatory time, regular compensatory time, and credit hours as required by reviewers to complete review assignments.

• Conduct at least one field performance review on each tax consultant (TC). The TM notifies the TC of the site selected for the performance review. The TM views the employee’s adherence to the quality statistical sample (QSS) policy, tax law determinations, and site review file documentation.

• Share verbal feedback with the TC after completion of the field performance review. The TM documents the employee’s performance on Form 14526, Employee Performance Review - Site Review. The TM shares the performance review feedback and keeps the signed documents in the Employee’s Performance File (EPF).

• Decide if a reviewer needs to return to a site to complete a return review.

• Help the reviewer decide the best way to follow up.

(2) Territory offices must:

• Name a minimum number of sites for FSV per guidance supplied by SPEC HQ.

• Keep the FSV reports updated with changes tracking progress towards set goals.

(3) The Field Support and Analysis (FS&A) analysts must:

• Revise and share the FSV/RSR Planning and Tracking Spreadsheet template with the territories when planning for the filing season. Conduct training with the Quality SMEs on the use of the spreadsheet. Give guidance throughout the filing season on updating and keeping the document.

• Run Business Objects reports and send the reports to the TM and Quality SMEs to assist the territories in monitoring Form 6729, QSS Site Review Sheet entries in SPECTRM for potential duplicates or missing information.

• Monitor territory FSV/RSR Planning and Tracking Spreadsheets and share bi-weekly progress towards plan/goal with each area director and senior leadership.

(4) SPEC HQ must:

• Supply policy and procedures for the FSV program.

• Share timekeeping (SETR) and travel (Internal Order) codes.

• Make final decisions for all elevated Internal/External Referrals.

• Decide to add a volunteer to the Volunteer Registry.

(1) All tax consultants (TC) must complete the following training and pass the certification tests with scores of 80 percent or higher prior to instructing or conducting reviews:

• Filing Season Readiness (FSR)

• Volunteer Standards of Conduct - Ethics (VSC) Test

• Intake/Interview and Quality Review Test

• Tax law certification at the Advanced level (also Military level if reviewing a Military VITA site)

• Site Coordinator Training

• Site Coordinator Test

• Tax preparation software training (TaxSlayer)

  Note: This list may change based on tax law changes and/or updated SPEC requirements.

(2) New SPEC employees who conduct FSVs must complete the ITM Course 40643, Stakeholder Partnerships, Education, and Communication - Field Site Visits.

(1) The reviewer must conduct thorough research after assignment of reviews. The reviewer researches the status of the site for the current year, site operational information, and contact information. The reviewer records the data on Form 14512, Oversight Review History Sheet. Resources include:

1. SPECTRM. Check the SIDN, EFIN, days/hours of operation, the primary contact person at site (site/local coordinator), and available services

2. Link & Learn Taxes Volunteer Certification Listing to confirm Site Coordinator Test completed

3. AARP Tax-Aide Locator – to find AARP sites and confirm information matches SPECTRM

4. SERP/IRS.gov. Confirm data on SERP and IRS.gov match SPECTRM

5. Third Party Data Store (TPDS). Check EFIN status and ensure the system lists at least one responsible official

(2) The reviewer must confirm volunteer information with Form 13206, Volunteer Assistance Summary Report, Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, or partner developed list with the same information. The TC must use Form 14512 to capture the results from preliminary research and the site/return reviews. TC must include Form 14512 in the FSV/RSR case file.

(3) The reviewer must review the partners and volunteers listed on Form 13533, VITA/TCE Partner Sponsor Agreement, and Form 13206 or partner developed list with the same information. If a partner or volunteer appears on both the Volunteer Registry and Form 13206 or Form 13533, the SPEC territory office must notify the partner or volunteer and advise the partner or volunteer they cannot volunteer in the VITA/TCE program indefinitely. If the partner or volunteer tries to volunteer after this notification, the territory office must notify Treasury Inspector General of Tax Administration (TIGTA).

(4) The reviewer must review product reports including the E-File report, SPECTRM report, and the tax software reports.

(1) Based on SPECTRM data, the territory office removes closed sites from the plan.

(2) Visits must maximize available travel resources. This includes scheduling more than one FSV on the same day in a specific area.

(3) SPEC territory offices must not complete reviews within site’s first week in operation.

(4) SPEC territory offices must not announce the FSV. Reviewers must only announce an upcoming FSV, if needed. For example, if the reviewer needs permission to access a military base.

(1) FSV must maximize available travel resources (e.g., more than one site visits in a particular area in one day).

(2) Reviewers must consider the continuing operation of the site during the visit. Reviewers conduct most field site visits between February 1 and April 15. However, reviewers conduct visits throughout the course of the year for sites open after April 15.

(3) Reviewers use Form 6729-D, Site Review Sheet, and Form 6729-C, FSV Return Review Sheet, to capture the results of the FSV. Reviewers enter the results from these reviews in the Site Quality Module (SQM) of SPECTRM by Tuesday of the week following the visit.

(4) Discuss the results of the visit with the site coordinator prior to leaving the site. Send the final results email to the site coordinator (and state coordinator, if AARP) within ten (10) business days of the visit. The territory managers (TM) may allow more time based on the reviewer’s workload.

(5) If a reviewer cannot meet published deadlines due to unforeseen circumstances, the reviewer must notify their TM at once. SPEC has published deadlines for:

• Entering the results in the SQM

• Issuing the final results email

• Completing the case file

(6) The reviewer must generate a copy of Form 6729-D, Site Review Sheet, from the SQM and attach it to the final results email. SPEC provides email templates to help with reporting the results of the visit. See Document 13341, Field, Remote and Return Review Resource Guide).

(7) Use the following publications and documents to help with the field site visit of VITA and TCE operations:

• Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators

• Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

• Pub 5166, VITA/TCE Volunteer Quality Site Requirements

(8) Reviewers may ask the site coordinator or their representative for clarification on site processes while conducting the field visit.

(9) In all cases, reviewers must take the opportunity to express gratitude and appreciation to the site coordinator and volunteers at the site.

(10) Where a field visit review requires a change in site operations, the reviewer must resolve the issue with the site coordinator prior to leaving the site and report it to the relationship manager (RM) assigned to the site, if different than the reviewer.

(11) The assigned RM typically conducts the FSV, but the TM may assign otherwise. The reviewer must share immediate verbal feedback with the primary RM for the site if not the reviewer, including positive comments, problem areas and recommended actions.

(12) TM must perform at least one field performance review on each tax consultant conducting FSV.

(13) Territory offices keep files from FSV.

(1) The reviewer must begin the review by thanking the coordinator for their participation in the VITA/TCE program. The reviewer tells the coordinator that the Field Site Visit (FSV) review includes a site review and a return review.

(2) The reviewer must explain:

• For the site review, the reviewer must ensure the site’s adherence to all QSR, and ethical standards shown on the volunteer agreement

• For the return review, the reviewer must confirm return accuracy. The reviewer gives a copy of Pub 4675, Request to Quality Review Your Federal Tax Return, to the taxpayer when selecting a return for review

• The reviewer shares preliminary results and answers questions after completing the reviews

(3) The reviewer selects the return to review. When possible, the reviewer conducts the return review first, so the reviewer has a true and unbiased snapshot of the site’s return preparation process. If the site does not have a return available when the reviewer enters the site, the reviewer begins the site review while waiting for a return to complete the site preparation process.

(4) The reviewer cannot answer any tax law questions until after completing the return review.

(1) A return review includes:

• Verification of the taxpayer’s identity using photo identification

• Verification of the social security numbers (SSN) or individual taxpayer identification numbers (ITIN) using acceptable documentation (see Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust)

• A review of a complete Form 13614-C, Intake/Interview & Quality Review Sheet

• Comparison of the information on the return, including supporting forms and schedules, to the information on Form 13614-C, and all source documents (such as Forms W-2, 1099-MISC, receipts, etc.)

(2) The reviewer captures the return review results on Form 6729-C, FSV Return Review Sheet.

(3) When possible, conduct the return review first to obtain a true and unbiased snapshot of the site’s return preparation process. If the site does not have a return available when the reviewer enters the site, the reviewer begins the site review.

(4) If the reviewer cannot review a return while at the site, the reviewer must report this to the TM. The territory manager (TM) decides if the reviewer makes a second unannounced visit to obtain return review. If the reviewer does not complete a return review, they must make a note in the case file that they could not complete the review. The reviewer must explain the reason and the results of the discussion with the TM.

(5) Prior to beginning the review, the reviewer checks for missing documents or an incomplete Form 13614-C and requests the missing information while keeping the return. The reviewer cannot begin the review until they receive all necessary documents.

(6) The reviewer cannot answer any questions until after completing the return review.

(7) Only the reviewer conducting the FSV selects the return for review. Coordinators, volunteer preparers, and quality reviewers cannot select the tax returns for review.

1. Select the first return through the site’s quality review process. Reviewers can review prior year returns

2. Select the return after it has gone through the quality review process, but before the taxpayer has signed Form 8879, IRS e-file Signature Authorization

(8) If the site does not have a quality review process, randomly select a return for review considered by the site as ready for the taxpayer’s signature.

(9) The reviewer finds the taxpayer and asks the taxpayer for permission to review the return. The reviewer gives the taxpayer a copy of Form 4675, Request to Quality Review Your Tax Return, and explains the return review process. The reviewer gives the coordinator a copy of Pub 4675

(10) Only the taxpayer has the right to refuse a review. The coordinator, partner, or certified volunteer must not influence the taxpayer’s decision to allow the reviewer to review the return.

(11) Inform the taxpayer that they must remain at the site until the reviewer completes the return review process to answer any questions that may arise during the review.

(12) If the reviewer finds an incorrect return entry, the reviewer must include a comment on Form 6729-C, FSV Return Review Sheet. Then, the reviewer must share the results with the partner and coordinator to improve their training or operational process.

(1) Once the reviewer has the taxpayer’s permission to review a return, the reviewer:

1. Confirms the taxpayer’s identity using photo identification.

2. Verifies all SSNs or ITINs for everyone listed on the return.

3. Asks to see the direct deposit account information.

4. Confirms the certification level of both the volunteer preparer and quality reviewer of the return.

5. Reviews Form 13614-C, Intake/Interview & Quality Review Sheet, for completeness.

6. Conducts the return review once the reviewer receives a complete Form 13614-C

7. If the volunteer did not use Form 13614-C or used an unapproved intake/interview sheet or an incomplete Form 13614-C, the reviewer keeps the tax return. Before the reviewer returns the incomplete Form 13614-C to the volunteer, they:

• Circle all incomplete items and ask the volunteer to complete the form with the taxpayer.

• Notate incomplete/missing information in Comments on Form 6729-C, FSV Return Review Sheet.

• Repeat the process if the volunteers return with a still incomplete Form 13614-C.

• If the site did not use or used an unapproved intake/interview sheet, supply a Form 13614-C to complete.

(2) If the site did not use an intake/interview sheet or used or an unapproved intake/ interview form:

1. Give the coordinator a copy of Form 13614-C and ask a volunteer to complete the form with the taxpayer

2. Notate in Comments on Form 6729-C, FSV Return Review Sheet, the site did not use a Form 13614-C or used an unapproved form

(3) If the reviewer finds discrepancies or conflicting information between the tax return, source documents, and Form 13614-C:

1. Ask the coordinator to clarify the discrepancies with the taxpayer

2. Keep the tax return until the coordinator answers the questions

3. Clearly explain the discrepancies on Form 6729-C, FSV Return Review Sheet

(4) If the reviewer cannot decide accuracy based on supporting documentation:

1. Return Form 13614-C to the coordinator and ask for clarification for the item(s) in question

2. Keep the tax return until the coordinator answers the questions

(5) Show corrections to Form 13614-C by writing "SPEC" near the correction.

(6) Complete Form 6729-C, after reviewing the tax return.

(7) The reviewer must compare the completed Form 13614-C to the tax return and supporting documents.

(8) Review the tax return line-by-line against the information provided on Form 13614-C, and source documents.

(9) Report all errors on Form 6729-C (tax law application, computation, and return entry) regardless of their impact on total tax liability, refund, or amount owed.

(10) Answer all questions on Form 6729-C based on the results of the return review.

(1) The reviewer must not review out-of-scope returns for the volunteer VITA/TCE program, including added topics for AARP sites. The reviewer cannot review returns with extra topics considered in-scope for AARP sites unless the reviewer certified in tax law for these topics.

(2) The reviewer must ensure volunteers only prepare returns within their certification level. If the TC reviews a return beyond the certification level of the volunteer preparer but still within scope of the VITA/TCE program, the reviewer must:

1. Note the topics beyond the certification level of the volunteer on Form 6729-D, Site Review Sheet

2. Explain to the coordinator that all IRS tax law-certified volunteers must prepare returns within their certification level

3. Tell the coordinator the Volunteer Protection Act does not protect volunteers preparing returns outside their certification level

(3) If the reviewer finds an out-of-scope return for the VITA/TCE program, the reviewer must:

1. Tell the coordinator about the out-of-scope return and the taxpayer needs help of a professional return preparer

2. Have the coordinator destroy the return and deactivate it from the software

3. Return all supporting documents to the taxpayer

4. Tell the coordinator/partner to implement a process for finding out‑of-scope returns early in the return preparation process

(4) Include the out-of-scope issue in "Comments" on Form 6729-D. If the reviewer decides the preparer completed an incorrect return and when corrected, the return has out-of-scope topics, the reviewer can still use the return to complete the review. The site coordinator must inform the taxpayer that the site cannot prepare their return. The site coordinator then must recommend they seek a professional return preparer. Have the coordinator destroy the return and deactivate it from the software.

(1) A site review decides site adherence to the QSR and VSC. Site reviews enable the reviewer to help the coordinator and improve site efficiencies.

(2) The reviewer tries to conduct a return review prior to the site review. However, the reviewer may begin a site review first if the reviewer must wait for a quality reviewed return.

(3) The reviewer completes Form 6729-D, Site Review Sheet, based on observations and a review of documents. The reviewer can accept oral testimony from coordinator if the reviewer cannot review documentation or observe a specific process. The reviewer asks questions to ensure a complete understanding of the coordinator’s process.

(4) When the reviewer finds an issue during an FSV, the reviewer helps the coordinator with taking the steps necessary to resolve the issue.

(1) The reviewer tries to begin the site review after completing the return review.

(2) The reviewer sees the site’s processes as soon as they arrive at the site. The reviewer must look for the Civil Rights and VolTax information when entering the site. The reviewer checks for the latest revision dates on posters and/or publications.

(3) The reviewer asks the coordinator to:

• List the names of all volunteers at the site

• Confirm the certifications for each volunteer

Note: The reviewer confirms the certification levels at once to help with the return review.

(4) The reviewer asks the coordinator to explain the return preparation process from the taxpayer’s perspective from the time the taxpayer walks in the door to the point when they leave with a completed tax return.

1. Use open-ended questions

2. Ask follow-up questions if the coordinator does not address all aspects of each QSR

(5) The reviewer asks about reference materials.

(6) The reviewer asks the coordinator how they provide VolTax and Civil Rights information if the reviewer did not see the posters when entering the site or the site has outdated posters.

(7) The reviewer asks the coordinator to describe security measures taken to protect taxpayers’ privacy.

(8) The reviewer asks how volunteers verify:

• The taxpayer and spouse’s identity through photo identification

• Taxpayer identification numbers (TIN) for everyone named on the return using documentation

(9) The reviewer confirms the site has the required reference materials. The reviewer checks that the site has:

• At least one copy (paper or electronic) of Pub 4012, VITA/TCE Volunteer Resource Guide

• At least one copy (paper or electronic) of Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

• At least one copy (paper or electronic) of Pub 17, Your Federal Income Tax (For Individuals)

• All current‑year Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA)

(10) The coordinator must have a process to confirm all Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, have signatures and dates from both the volunteer and partner/partner-designee.

(11) The reviewer ensures the site has VolTax information including Pub 4836, VITA and TCE Free Tax Programs, or Poster D143, AARP Foundation Tax Aide, (for AARP sites). The reviewer verifies the site displays the poster in a visible location.

(12) The reviewer asks the coordinator to explain the site’s e-file process. The coordinator must take reasonable steps to:

• Transmit the tax returns within 3 days

• Retrieve acknowledgements within 2 days

• Notify a taxpayer if the site cannot correct a reject within 24 hours

• Handle Form 8879, IRS e-file Signature Authorization

• Handle Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, when the taxpayer has supporting documents not sent to the IRS in the electronic records

(13) The reviewer confirms the site displays the latest revision of Civil Rights poster(s). In addition to the Pub 4053, Your Civil Rights are Protected Poster for IRS Assisted Programs, and the AARP Tax Aide D143, Civil Rights posters, all VITA/TCE sites serving Limited English Proficient (LEP) taxpayers must post Pub 4053 in applicable languages.

(14) The reviewer confirms the Site Identification Number (SIDN) and Electronic Filing Number (EFIN) by having the coordinator state or show the SIDN and EFIN used at the site.

(15) The reviewer asks the coordinator to explain the process used to ensure each volunteer wears/displays, at a minimum, their first name and the first letter of their last name to the taxpayers they serve.

(16) The reviewer figures out every volunteer involved with the submission of a return from the preparation stage through e-file acceptance. The coordinator must show limits for volunteers’ permissions in the software to those needed for their duties at the site.

(17) The reviewer asks the site coordinator about disposal of sensitive material at the site. The reviewer asks the site coordinator about measures during the filing season and after the filing season. The reviewer asks the coordinator about all electronic equipment.

(18) The reviewer asks the site coordinator about adherence to IRC 7216 requirements. Sites with a relational EFIN must use consent notices. See Pub 4299 for more information on IRC 7216. See Pub 5471, Fact Sheet: Disclosure and Use of Tax Information - Internal Revenue Code (IRC) 7216 Requirements, for VITA/TCE Partners for more information on use of consents.

(1) If necessary, conduct a follow-up visit of a site to ensure adherence to a requested change in operations. These follow-up visits help site coordinators improve site operations and incorporate other helpful best practices. The reviewer must conduct a follow-up visit within five (5) business days of the first visit.

(2) The reviewer must consider the timing of a follow up visit. For instance, a site needs to make changes in its electronic filing transmission process, but the site transmits only once a week. The reviewer needs to visit when the site transmits next. If a Field Site Visit (FSV) reveals a site not following the Quality Site Requirements (QSR) or other requirements, the reviewer instructs the coordinator on how to follow with the QSR. The reviewer must plan a follow up visit to ensure the site has corrected the concerns. If the site did not correct the identified concerns, the reviewer must consult with the territory manager (TM) to decide further actions. As a last resort, the reviewer must follow procedures for closing a site in IRM 22.30.1.8.12.1.13, Discontinuance of IRS Support. SPEC lists these procedures in the VITA and TCE Site Requirements and Inappropriate Activities.

(3) The reviewer and the TM decide how to conduct the follow-up (phone, Remote Site Review (RSR), or FSV). The reviewer must conduct the follow-up within five (5) business days of the first review. If the site has not corrected the identified issues, the reviewer consults with the TM to decide the next action. The TC must elevate all Volunteer Standards of Conduct (VSC) violations through the TM.

(1) SPEC conducts FSV at Virtual VITA/TCE sites.

(2) The review includes all stages of the virtual process. If the reviewer cannot visit the intake, return preparation, and quality review locations for the virtual process, the reviewer must call the coordinator or volunteer at the other location(s) to complete the site review. The reviewer obtains concurrence from the territory manager (TM) on which sites(s) to visit in person and which to contact virtually.

(3) At times, the reviewer cannot conduct a FSV at both the intake and tax preparation sites. The reviewer decides which sites need a FSV and which site needs a remote site review (RSR) after reviewing the approved Form 15272, VITA/TCE Security Plan. The reviewer must request guidance from the TM when uncertain how to conduct the FSV/RSR for a Virtual VITA/TCE site. The reviewer must ensure the site adheres to the approved agreement.

(4) The reviewer selects a return for review after the return has gone through the quality review process.

(5) The reviewer must confirm the site follows all QSR and any exceptions approved by the SPEC Director.

(6) The reviewer completes only one Form 6729-D, Site Review Sheet, for Virtual VITA/TC sites based on data obtained from both locations.

(7) The reviewer ensures the site follows all security guidelines detailed in Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust.

(1) The review of a VITA/TCE grant site focuses on the site’s quality operations and return accuracy only. The reviewer must elevate any findings unrelated to the Quality Site Requirements (QSR) or Volunteer Standards of Conduct (VSC) to the Grant Program Office (GPO). Do not discuss any findings relating to the GPO with the coordinator during the review. In addition, the reviewer must not include grant program related findings on the final results email or enter in SPECTRM.

(1) The reviewer conducts the field site visit on the traditional VITA/TCE part of FSA fusion sites. However, reviewers must include the FSA process in their review.

(1) Prior to leaving the site, the reviewer must discuss the review results with the coordinator.

• The reviewer must express appreciation to the coordinator and volunteers for volunteering and for their time during the review

• Discuss best practices and supply constructive feedback

• State any issues and corrective actions

• Verify the coordinator’s email address

• State the reviewer sends the final written results within ten (10) business days

• Ask if the coordinator has any questions or concerns

(2) The reviewer must not leave a copy of the Form 6729-D Site Review Sheet, with review results with the coordinator on the day of the visit.

(1) Throughout the filing season, the territory offices may analyze data collected for territory office analysis. The analysis helps SPEC and its partners assess the sites’ current and future performance and confirms the consistency of operation compared to the Quality Site Requirements. This allows SPEC, and its partners to predict the continued success of the volunteer site. The territory office analyzes the data for trends or patterns and compares the performance of a process or activity before and after the implementation of a solution.

(2) SPECTRM keeps the data from site review results for the territory, area and national levels for analysis and sharing with partners. SPEC may access reports for specific weeks of activity or cumulatively for the filing season. On a national level, SPEC uses the data collected to calculate accuracy measures, inform policy, or process changes and update publications, forms, and volunteer training for the upcoming filing season.

(1) If the reviewer finds errors that affect the results of the return review after leaving the site, the reviewer must contact the coordinator to explain the errors and tell the coordinator to contact the taxpayer.

(2) The reviewer must update the review results in the SPECTRM Site Quality Module (SQM). If the SPECTRM input deadline has passed, the reviewer sends an email to the SPECTRM Help Desk and copies the Field Support & Analysis (FS&A) quality analyst. See the Enter and Edit Dates for Data Entry into SPECTRM Chart in Document 13341, Field, Remote and Return Review Resource Guide.

(1) When possible, the reviewer completes the FSV while at the site.

(2) Occasionally, the reviewer must request more information to complete Form 6729-D, Site Review Sheet. The reviewer uses the Post Review Information Request template when requesting information.

(3) The reviewer allows the partner/coordinator two business days to supply the extra information.

(1) The reviewer records the results of the FSV or Remote Site Review in the SQM no later than the Tuesday following the review week and then emails the results to the partner/coordinator.

(2) The reviewer refers to Document 13341, Field, Remote and Return Review Resource Guide, for instructions on how to access and enter review results.

(1) SPEC uses Form 6729-D, Site Review Sheet, to measure the site’s adherence to the Quality Site Requirements (QSR) and show areas needing improvement. SPEC rates sites based on the number of QSR met. Although Form 6729-D asks more than one question for some of the QSR, each section has only one measurement question.

(2) The reviewer shares the overall QSR adherence rating with the partner. The partner can find the adherence rating at the top of the Business Objects-generated Form 6729-D.

(1) The reviewer sends the final results email within ten (10) business days of the review.

(2) The reviewer accesses the Business Objects system to obtain the computer-generated Form 6729-D, Site Review Sheet, and Form 6729-C, FSV Return Review Sheet.

(3) The final results email must include:

• Form 6729-D (FSV/RSR)

• Form 6729-C (FSV only)

• The number of Quality Site Requirements (QSR) met

Note: The reviewer does not send the final results email using secured messaging to include external national and local partners.

(4) The reviewer sends the final results email to:

• Partner/coordinator (State, district, and local coordinators for AARP)

• Territory manager (TM)

• Relationship manager (RM), if different than the reviewer

(5) The written feedback must include:

• The results of the site and return review

• A statement of appreciation to the coordinator and volunteers for their commitment to the VITA/TCE program

• Highlights of the positive QSR met

• Recap of help given

• Named best practices

• Areas of awareness

• Specifics on Quality Site Requirements (QSR) not met

• Specifics on Volunteer Standards of Conduct (VSC) violations

• Corrective actions shared with the coordinator

• Recommended follow-up actions for the territory

(1) When a reviewer decides a site did not follow a Quality Site Requirement (QSR), the reviewer must help the site become compliant at once. The reviewer shares corrective action(s) necessary to meet the QSR and helps the coordinator, partner, and volunteer correct the process. The reviewer lists all areas of non-compliance in the final results email.

(2) The reviewer refers to IRM 22.30.1.8.12, Quality Review Process, Pub 5166, VITA/TCE Volunteer Quality Site Requirements, and Document 13341, Field, Remote and Return Review Resource Guide, for a detailed explanation of the QSR, non-compliance issues, and corrective and/or follow-up actions.

(3) If the reviewer finds the site not following the QSR, they must elevate their findings to their territory manager (TM) for resolution. If the site refuses to follow the QSR, the reviewer must begin procedures for closing a site. Reviewers can find these procedures in IRM 22.30.1.8.12.1.13, Discontinuance of IRS Support.

(1) A site’s non-compliance with a Quality Site Requirement (QSR) does not automatically result in an automatic VSC violation. If the reviewer finds QSR non-compliance during a review, the reviewer explains the QSR requirement and helps with implementing corrective actions. If the volunteer(s) agrees and begins to follow the QSR, they did not violate the VSC. If the volunteer refuses to adhere to any of the QSR, they have violated VSC #1 - Follow the Quality Site Requirements (QSR).

(2) If the reviewer finds a VSC violation, they must notify their territory manager (TM) at once using Form 14511, Volunteer Standards of Conduct Violation Report. The TC and TM must elevate all VSC violations found during a review to the Field Support & Analysis (FS&A) analyst.

(3) If the situation becomes confrontational, the reviewer leaves the premises at once. The reviewer notifies their TM at once and document their findings on Form 14512, Oversight Review History Sheet.

(4) Refer to IRM 22.30.1.8.12.6, Internal Referral Process.

(1) The reviewer assembles a case file for each site, including all documents related to the visit. The case file must not include any Personally Identifiable Information (PII).

(2) Case files must include:

• Form 14512, Oversight Review History Sheet

• Form 6729-D, Site Review Sheet (from Business Objects)

• Form 6729-C, FSV Return Review Sheet (from Business Objects)

• Any unapproved intake/interview and quality review sheets, if applicable

  Note: The reviewer sends any unapproved intake/interview and quality review sheets to the Quality Program Office (QPO).

• Feedback shared with the coordinator

• Post-Review Information Request email, including the response from the partner, if applicable

• The final results email

(3) The reviewer must complete the case files, in either electronic or paper format, within fifteen (15) business days of the review.

(4) If the reviewer cannot meet published deadlines due to unforeseen circumstances, the reviewer must notify their territory manager (TM) at once. SPEC publishes deadlines for:

• Entering results in the Site Quality Module (SQM) in SPECTRM

• Sending the Filing Results email

• Completing the case file

(5) If the reviewer cannot meet the published deadlines, the notification to the TM must include:

• The reason for the delay

• An estimated date of completion/submission

• A request for help with preparing the documentation for submission, if needed

(6) Territory offices keep FSV case files for three (3) years.

(1) Territories must select sites for RSR using the following criteria:

• Previous reviews including Quality Statistical Sample (QSS) reviews, Field Site Visits (FSV), and RSR when listing which sites SPEC visited during the last five-year period

• Established sites with experienced site coordinators

• Multiple sites operating with the same coordinator and a FSV conducted with no issues at another location

• Sites previously reviewed with no issues found

• E-file sites with low reject rates

• Facilitated Self Assistance (FSA) fusion sites (FSA and traditional VITA/TCE services at one location)

• Virtual VITA/TCE sites

• VITA and TCE grant sponsored sites

• Sites not reviewed in the last five (5) years

• Sites located a distance from the territory office

• Territory manager’s choice

  Note: SPEC does not include FSA standalone and FSA remote sites in the criteria for RSR.

(1) Territory managers (TM) must:

• Assign RSR to the reviewers

• Complete at least one employee performance review on each reviewer as they conduct their RSR. The TM notifies the reviewer of the RSR selected for the performance review. The review consists of watching the reviewer verify adherence to SPEC policy and case file documentation.

• Share verbal feedback once the TM prepares the performance review

• Document the findings on Form 14526, Employee Performance Review - Site Review, after the review

• Decide if a reviewer needs to return to a site to complete a return review

• Help the reviewer decide the best method for following up on the review

• Send Form 14511, Volunteer Standards of Conduct Violation Report, to the Field Support & Analysis (FS&A) analyst.

(2) Territory offices must:

• Share the minimum number of sites for RSR per guidance provided by SPEC HQ.

  Note: Territory offices may conduct more RSR as needed.

• Keep the RSR reports updated with changes and track progress towards SPEC goals.

• Ensure reviewers do not contact sites multiple times unless needed.

• Limit contacting multiple sites with the same coordinator/volunteers during the same filing .

• If the territory plans multiple reviews of sites with the same coordinator, the territory makes the first visit a Field Site Visit not an RSR. The territory office may complete RSRs for the other sites with the same coordinator.

(3) The FS&A analysts must:

• Revise and share the FSV/RSR Planning and Tracking Spreadsheet template with the territories when planning for the filing season. Conduct training with the Quality SMEs on the use of the spreadsheet. Give guidance throughout the filing season on updating and keeping the document

• Run Business Objects reports and send the reports to the TM and Quality SMEs to assist the territories in monitoring Form 6729-C, FSV Return Review Sheet and Form 6729-D, Site Review Sheet, entries in SPECTRM for potential duplicates or missing information

• Monitor territory FSV/RSR Planning and Tracking Spreadsheets and share bi-weekly progress towards plan/goal with each area director and senior leadership

(4) SPEC HQ must:

• Supply policy and procedures for the RSR programs

• Share timekeeping (SETR) and travel (Internal Order) codes

• Make final determinations for all elevated Internal/External Referrals

• Decide whether to add a volunteer to the Volunteer Registry

(1) All tax consultants (TC) must complete the following training and certification tests with scores of 80 percent or higher prior to instructing or reviewing sites:

• Filing Season Readiness (FSR) training

• Volunteer Standards of Conduct-Ethics (VSC) Test

• Intake/Interview and Quality Review Test

• Tax law certification at the Advanced level (also Military level if reviewing a Military VITA site)

• Site Coordinator Training

• Site Coordinator Test

• Tax preparation software training (TaxSlayer)

  Note: This list may change based on tax law changes and/or updated SPEC requirements.

(2) New SPEC employees who conduct RSR must complete the Integrated Talent Management (ITM) Course 40643, Stakeholder, Partnerships, Education and Communication - Field Site Visits.

(1) The reviewer must conduct thorough research after assignment of reviews. The reviewer researches the status of the site for the current year, site operational information, and contact information. The reviewer records the data on Form 14512, Oversight Review History Sheet. Resources include:

• SPECTRM - The reviewer must use SPECTRM to verify the SIDN, EFIN, days/hours of operation, the primary contact person at site (site/local coordinator), and available services

• Link & Learn Taxes Volunteer Certification List - Confirm Site Coordinator Test completed

• AARP Tax-Aide Locator - To find AARP sites and to verify information matches SPECTRM

• SERP/IRS.gov - To verify that data on SERP and IRS.gov match SPECTRM

• Third Party Data Store (TPDS) - To verify EFIN status and ensure the system lists at least one responsible official

• Form 13533, VITA/TCE Partner Sponsor Agreement and Form 13206, Volunteer Assistance Summary Report - The reviewer analyzes the partners and volunteers listed on Form 13533 and Form 13206, or partner-developed list with the same information, to compare names or partners and volunteers with the names listed on the Volunteer Registry. If a partner or volunteer appears on both the Volunteer Registry and Form 13206 or Form 13533, SPEC must notify the partner or volunteer they can never take part in the VITA/TCE program. If the partner or volunteer tries to take part after this notification, the territory office must notify Treasury Inspector General of Tax Administration (TIGTA).

• E-File Report - The reviewer compares activity reports for the site. The reports include the E-File activity report (1541). The E-file report generates daily and reports the number of e-filed returns in the current year and the prior year during the same cycle. In addition, the 1541 report shows the current e-file reject rate.

• SIDN Report on SPECTRM - The reviewer analyzes the weekly SIDN report. SPEC pulls the IMF SIDN information report every week during the filing season and supplies the total number of returns filed using the SIDN broken out by e-filed and paper returns.

• Tax software production reports - The reviewer must look at TaxSlayer report as available.

(1) The territory plans a minimum of Field Site Visits (FSV) and RSR per guidance issued by SPEC HQ. In addition, the territory may conduct more FSV or RSR as decided by the territory manager (TM). Tax consultants (TC) other than the primary relationship manager (RM) may conduct RSR. SPEC does not have a grade restriction on who may conduct a review, but the TM must consider the experience level of the reviewer.

(2) Reviewers coordinate RSR in advance with partners:

(1) The reviewer conducts the RSR using the most effective, available option.

(2) To conduct a remote site review (RSR) a reviewer, not necessarily the assigned relationship manager (RM), contacts, usually by phone, the coordinators for VITA/TCE sites. Once SPEC’s reviewer introduces themselves and explains the review process, the reviewer then asks a series of questions about the site and the operation of the site.

(3) When conducting the RSR, the reviewer asks open-ended and follow-up questions for clarification or if the coordinator did not explain a key point for a QSR. Sometimes, the reviewer must talk to the partner, e-file administrator, or another volunteer to complete the review.

(4) Reviewer must consider conducting reviews before the site opens or after the site closes to avoid interrupting the site operation. SPEC conducts most RSR between February 1 and April 15. However, SPEC may conduct reviews throughout the course of the year for sites open after April 15.

(5) The reviewer must complete preliminary research before conducting the RSR. The reviewer must use Form 14512, Oversight Review History Sheet, to record the results of preliminary research and record notes during the review.

(6) When the territory manager assigns a site review to a reviewer other than the RM of the site, the reviewer must notify the RM of the upcoming review.

(7) The reviewer must complete some pre-work before conducting the RSR. The reviewer conducting the review needs to obtain the following information to verify its accuracy when applicable:

• The reviewer must verify site information through SPEC/SERP reports. The reviewer needs to compare the information in SPECTRM with the actual data for accuracy. The reviewer must verify the address, dates/hours of operations, contact information, and services provided at the site.

• The reviewer confirms volunteer information using Form 13206, Volunteer Assistance Summary Report, Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, or partner developed list holding the same information. The reviewer must confirm the site coordinator reviewed the site coordinator training if needed and passed the Site Coordinator Test before the site opened using the Link & Learn Taxes Volunteer Certification Listing. The reviewer needs to confirm that SPECTRM correctly reflects the coordinator information.

• The reviewer must compare activity reports for the site. The reports include the E-file activity as reported on the E-file reports page (1541) and the total returns filed (e-file and paper) as reported on the Individual Master file (IMF) report (SIDN). The E-file report generates daily and reports the number of e-filed returns in the current year and the prior year during the same cycle. In addition, the 1541 report shows the current e-file reject rate. SPEC pulls the IMF SIDN information report every month during the filing season and supplies the number of returns filed using the SIDN broken out by e-filed and paper returns. The reviewer must look at TaxSlayer reports as available and verify the e-Services information on Third Party Data Store (TPDS)

• The reviewer must analyze the partners and volunteers listed on Form 13533, VITA/TCE Partner Sponsor Agreements, and Form 13206 or partner developed list with the same information, to compare names of partners and volunteers with the names listed on the Volunteer Registry. If a partner or volunteer appears on both the Volunteer Registry and Form 13206 or Form 13533, SPEC must notify the partner or volunteer they can never take part in the VITA/TCE program. If the partner or volunteer tries to take part after this notification, the territory office must notify Treasury Inspector General of Tax Administration (TIGTA)

(8) Reviewers document their findings on Form 6729-D, Site Review Sheet.

(9) The reviewer discusses the results of the review with the site coordinator. The feedback discussion has the same elements as the feedback discussion for FSV. See IRM 22.30.1.8.12.4.17, Preliminary Feedback Discussion - Field Site Visit.

(10) Send the Final Review email to the partner and site coordinator (and state coordinator, if AARP) within ten (10) business days of the review. The TM may allow extra business days based on the reviewer’s workload.

(11) The reviewer enters the Form 6729-D into the SPECTRM Site Quality Module (SQM) after completing the review. Entry required no later than Tuesday of the week following the review.

(12) If the reviewer cannot meet published deadlines due to unforeseen circumstances, the reviewer must notify their TM at once. SPEC supplies published deadlines for:

• Entering results in the SQM

• Issuing the final results email

• Completing the case file

(13) Use the following references to help with RSRs of VITA and TCE operations:

• Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

• Pub 4012, VITA/TCE Volunteer Resource Guide

• Pub 5683, VITA/TCE Handbook for Partners and Site Coordinators

• Form 6729-D, Site Review Sheet

• Pub 5166, VITA/TCE Volunteer Quality Site Requirements

(14) Reviewers must discuss the site’s activities, processes, and procedures while conducting the review. The reviewer asks the site coordinator for clarification/proof of site processes.

(15) In all cases, reviewers must take the opportunity to express gratitude and appreciation to the coordinator and volunteers at the site.

(16) The TM decides who conducts the RSR. The RM or the designated remote site reviewer for the territory conducts the RSR.

(17) When a remote site review reveals an issue with site operations, the reviewer must discuss the issue and its resolution with the site coordinator prior to concluding the review.

(18) If the TM assigns the remote site review to a reviewer other than the assigned RM, the reviewer shares immediate verbal feedback to the assigned RM. Feedback includes positive comments and/or reporting any identified problem areas and recommended corrective actions.

(1) SPEC conducts reviews of Virtual VITA/TCE sites.

(2) The review includes all stages of the virtual process. The reviewer calls the coordinator or volunteer to complete the RSR.

(3) The reviewer requests guidance from the territory manager (TM) when uncertain how to conduct the RSR for a Virtual VITA/TCE site.

(4) The reviewer confirms the site follows all Quality Site Requirements (QSR) and any exceptions approved by the SPEC director.

(5) The reviewer completes Form 6729-D, Site Review Sheet, for Virtual VITA/TCE sites.

(6) The reviewer ensures the site follows all security guidelines detailed in Pub 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust.

(1) The review of a VITA/TCE grant site focuses on the site’s quality operations. The reviewer must elevate any findings unrelated to the Quality Site Requirements (QSR) or Volunteer Standards of Conduct (VSC) to the Grant Program Office (GPO). Do not discuss any findings relating to the GPO with the coordinator during the review. In addition, the reviewer must not include grant program related findings on the final results email or enter in SPECTRM.

(1) The reviewer conducts the RSR on the traditional VITA/TCE part of FSA fusion sites. However, the reviewer must include the FSA process in their review.

(1) The reviewer must have a feedback discussion with the coordinator prior to completing the remote site review (RSR). The discussion must include expressing appreciation, offering constructive feedback, naming any corrective actions, and addressing coordinator’s questions and concerns. The reviewer sends the final results email to the coordinator, the territory manager, relationship manager (if not the reviewer), and when applicable AARP (local and state coordinator) within ten (10) business days.

(1) When a remote site review reveals a potential issue in how the site runs, the reviewer discusses the issue and its resolution with the site coordinator prior to concluding the review. This may require a follow-up site visit to ensure adherence to a requested change in operations. For instance, a site needs to make changes in its electronic filing transmission process, but the site only transmits once a week. The reviewer needs to visit the site when they send. If the review reveals a site not following the QSR or any other requirements, the reviewer must instruct the coordinator on how to bring the site into compliance. These follow-up visits help site coordinators to improve site operations or adopt other best practices to alleviate pitfalls. The reviewer must complete a follow-up visit as soon as possible after the first remote site review (RSR).

(2) If the site has not made the necessary corrections, the reviewer must consult with the territory manager (TM) to decide further actions. As a last resort, the territory must follow the procedures for closing a site. The RM and TM must refer any findings not covered in the Quality Site Requirements (QSR) or corrective actions, such as those found in the Internal Referral Process, to SPEC HQ.

(1) SPEC collects data throughout the filing season for Territory office analysis. The analysis provides SPEC and its partners an ability to assess sites’ current and future performance and confirm site operation consistency with the Quality Site Requirements. The analysis allows SPEC and its partners to effectively predict the continued success of the volunteer site. The IRS Territory office analyzes the data for trends or patterns and compares how the site performs before and after changing a process or activity.

(2) SPEC employees enter data in SPECTRM at the territory, area, and national levels for analysis and for sharing with partners. SPECTRM supplies data in reports format based on either specified weeks of activity or cumulatively for the filing season. On a national level, SPEC uses the data collected to calculate accuracy measures; change policy or process guidance; and update publications, forms, and training for the upcoming filing season.

(1) If the reviewer finds errors that affect the results of the RSR remote site review after completing the review, the reviewer must contact the coordinator to explain the errors.

(2) The reviewer must update the review results in the SPECTRM Site Quality Module (SQM). If the SPECTRM input deadline has passed, the reviewer must send an email to the SPECTRM Help Desk and copy the Field Support and Analysis (FS&A) analyst. See the Enter and Edit Dates for Data Entry into SPECTRM chart.

(1) Occasionally, the reviewer must request more information to complete Form 6729-D, Site Review Sheet. The reviewer uses the Post Review Information Request template when requesting information. Templates are found in Document 13341, Field, Remote and Return Review Resource Guide.

(2) The reviewer allows the partner/coordinator two (2) business days to supply the extra information.

(1) The reviewer records the results of the remote site review in the SQM no later than the Tuesday following the review week.

(2) The reviewer uses Document 13341, Field, Remote and Return Review Resource Guide, for instructions on how to access and enter review results.

(1) SPEC uses Form 6729-D, Site Review Sheet, to measure the site’s adherence to the Quality Site Requirements (QSR) and show areas needing improvement. SPEC rates sites based on the number of QSR met. Although Form 6729-D asks more than one question for some of the QSR, each section has only one measurement question.

(2) The reviewer shares the overall QSR adherence rating with the partner. The partner can find the adherence rating at the top of the SPECTRM-generated Form 6729-D.

(1) The reviewer must send the final results email within ten (10) business days of the review. The final results email must include:

• Form 6729-D, Site Review Sheet

• The number of Quality Site Requirements (QSR) met

  Note: The reviewer does not send the final results email using secured messaging to include external national and local partners.

(2) The reviewer accesses the Business Objects system to obtain the computer-generated Form 6729-D.

(3) The reviewer sends the final results email to:

• Partner/coordinator (State, district, and local coordinators for AARP)

• Territory manager

• Relationship manager assigned to the site

(4) The written feedback must include:

• The results of the remote site review

• A statement of appreciation to the coordinator and volunteers for their commitment to the VITA program

• Highlights of the positive QSR met

• Recap of help given

• Named best practices

• Areas of awareness

• Specifics on QSR not met

• Specifics on Volunteer Standards of Conduct (VSC) violations

• Corrective actions shared with the coordinator

• Recommended follow-up actions for the territory

(1) When a reviewer decides a site did not follow a Quality Site Requirement (QSR), the reviewer must help the site become compliant at once. The reviewer shares corrective action(s) necessary to meet the QSR and helps the coordinator, partner, and volunteer, correct the processes. The reviewer lists all areas of non-compliance in the final results email.

(2) The reviewer refers to the IRM 22.30.1.8.12, Quality Review Process, or Pub 5166, VITA/TCE Volunteer Quality Site Requirements, or Document 13341, Field, Remote and Return Review Resource Guide, for a detailed explanation of the QSR, non-compliance issues, and corrective and/or follow-up actions.

(3) If the reviewer finds the site not following the QSR, they must elevate their findings to their territory manager (TM) for resolution. The TM may require an in-person Field Site Visit as a follow up.

(1) A site’s non-compliance with a Quality Site Requirement (QSR) does not automatically result in a VSC violation. If the reviewer finds QSR non-compliance during a review, the reviewer explains the QSR requirement and helps with implementing corrective actions. If the volunteer(s) agrees and begins to follow the QSR, they did not violate the VSC. If the volunteer refuses to adhere to any of the QSR, they have violated VSC #1- Follow the QSR.

(2) If the reviewer finds a VSC violation, they must notify their territory manager (TM) at once using Form 14511, Volunteer Standards of Conduct Violation Report. The reviewer and TM must elevate all VSC violations found during a review to the Field Support and Analysis (FS&A) analyst. If the situation becomes confrontational, the reviewer must end the contact at once.

(3) The reviewer must notify the TM at once and document findings on Form 14512, Oversight Review History Sheet.

(4) Refer to IRM 22.30.1.8.12.6 Internal Referral Process, for more information.

(1) The reviewer assembles a case file for each site, including all documents related to the visit. The case file must not include any Personally Identifiable Information (PII).

(2) Case files must include:

• Form 14512, Oversight Review History Sheet

• Form 6729-D, Site Review Sheet (from Business Objects)

• Any approved intake/interview and quality review sheets, if applicable

  Note: The reviewer sends any unapproved intake/interview and quality review sheets to the Quality Program Office (QPO)

• Feedback shared with the coordinator

• Post-Review Information Request email, including the response from the partner, if applicable

• The final results email

(3) The reviewer must complete RSR case files, in either electronic or paper format, within fifteen (15) business days of the review.

(4) If the reviewer cannot meet published deadlines due to unforeseen circumstances, the reviewer must notify their territory manager (TM) at once. SPEC publishes deadlines for:

• Entering results in the Site Quality Module (SQM) in SPECTRM

• Sending the final results email

• Completing the case file

(5) If the reviewer cannot meet the published deadlines, the notification to the TM must include:

• The reason for the delay

• An estimated date of completion/submission

• A request for help with preparing the documentation for submission, if needed.

(6) Territory offices keep RSR case files for three years.

(1) Employees must report partners or volunteers who show any of the high-risk attributes below to SPEC HQ for further review of the allegations:

• Willfully violating the VSC

• Partner or volunteer that continues not to adhere to SPEC’s QSR

• Site operations lack of oversight

• Poor or no communication with the SPEC Territory office

• IRS electronic filing rules and requirements violated as defined in Pub 3112, IRS e-file Application and Participation and/or Pub 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

• Frequent complaints from taxpayers after visiting a site

(1) SPEC has processes in place to deter opportunities for fraudulent behavior through increased IRS visibility at VITA and TCE sites. SPEC employees must ensure that volunteers and site coordinators understand the process of posting proper signage to alert taxpayers of the process to report improper activity they see or experience at sites. These processes supply reasonable assurance that intentionally unethical or illegal acts do not occur at sites.

(2) The VolTax referral process supplies an email address where volunteers and taxpayers can contact the IRS if they want to report site operating issues or inappropriate behavior seen at sites. Volunteers and taxpayers can send an email to SPEC HQ at wi.voltax@irs.gov and copy the partner and local SPEC territory office as appropriate. The email notification should include the contact’s name, contact number, site name, and a detailed description of the incident including the individual’s full name, date the incident occurred, and the number of taxpayer's affected by the violation if applicable.

(3) The sites must post Pub 4836, VITA/TCE Free Tax Programs, in a visible location to promote awareness of the opportunity to make a referral. Form 13614-C, Intake/Interview and Quality Review Sheet, and Pub 730, Important Tax Records Envelope, include the address.

(4) For inquiries related to volunteer/site ethics, including illegal activity, act as soon as possible. The analyst advises the Chief, PS of the allegation. If the allegation calls for a visit to the site/partner location, the SPEC HQ analyst makes the necessary arrangements within seven business days. The SPEC HQ analyst may also contact the AD and Chief of Staff to investigate the inquiry further and/or contact the taxpayer, if needed.

(1) Return preparer misconduct involves the preparation and filing of false income tax returns (in either paper or electronic form), including Form 1040-X, Amended US Individual Tax Return, by unscrupulous preparers who change direct deposit information or claim, for example:

• Inflated personal or business expenses

• False deductions

• Excessive exemptions

• Fraudulent tax credits such as the Earned Income Tax Credit (EITC)

Note: Taxpayers have no knowledge of the false expenses, deductions, exemptions and/or credits shown on their tax returns or deposit of their refund to another account without their consent.