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Part 22. Taxpayer Education and Assistance

Chapter 30. Wage and Investment Outreach Procedures

Section 1. Stakeholder Partnerships, Education and Communication (Cont. 4)

22.30.1  Stakeholder Partnerships, Education and Communication (Cont. 4)

22.30.1.4 
Volunteer Programs Overview

22.30.1.4.15 
Electronic IRS - Overview

22.30.1.4.15.1  (10-01-2007)
SPEC and Electronic IRS

  1. SPEC is impacted by the following Electronic IRS components:

    1. Electronic Filing (e-file)

    1. IRS e-file is a process by which tax returns are submitted to the IRS by way of data communications and processed electronically through front-end edits. Tax return data is transmitted over telephone lines in the form of electronic records to a designated Submission Processing Center. Returns filed may include both individual and business income tax returns.

    2. Electronic filing options include: filing through an authorized IRS e-file provider, and filing using a personal computer (On-Line Filing). Taxpayers can also e-file through www.irs.gov using the Free File and low-cost provider (Partners Page) options. Refer to IRM 3.42.1 located at http://eta.hq.irs.gov/eta/etahome.asp or visit www.irs.gov for additional information concerning the available e-file options.

  2. Federal/State E-file
    Federal/state e-file allows the electronic filing of both federal and state income tax returns at the same time. The electronic filing software places the Federal and State return data in separate packets. These packets are transmitted to the IRS in one taxpayer "envelope." The IRS functions as an electronic post office for the participating state, receiving and processing the state returns electronically. Federal/State e-file is available in 37 states and the District of Columbia. There are a number of states that mandate state electronic filing. They include: Alabama, California, Connecticut, Indiana, Louisiana, Massachusetts, Michigan, Minnesota, New Jersey, New York, Oklahoma, South Carolina, Utah, Virginia, West Virginia and Wisconsin.

  3. Electronic Signature Options

    1. Policy Change for Volunteer Sites -Beginning with the 2008 filing season, EROs (including volunteers) will be required to use either the Self-Select PIN or Practitioner PIN to electronically file an individual tax return. The Form 8453 will no longer be used as a signature document to e-file a return. A new Form 8453 is being developed which will be used as a transmittal record for specific documents of the Individual tax return that cannot be e-filed. For a listing of the supporting documents, refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. The following Key Messages have been shared with the State tax agencies, software developers, and practitioner groups to provide them with some initial information regarding the new requirements.

      Note:

      This change only applies to individual e-file returns submitted by EROs. Taxpayers who submit their returns online will continue to use Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, or the Self-Select PIN method. First time filers and taxpayers younger than 16 years can use the Practitioner PIN method.

    2. Key Messages -Beginning with the 2008 filing season, Electronic Return Originators (EROs) can e-file individual income tax returns only if the returns are signed electronically using either the Self-Select or the Practitioner PIN method. The Self-Select PIN method is a paperless signature by a taxpayer who uses a self-select PIN. The Practitioner PIN method is an electronic signature by authorization to third party using Form 8879 that is retained by the ERO. Nearly 90 percent of tax professionals already use PINs to sign returns electronically, and it’s time to take this step towards paperless filing. EROs will no longer use Form 8453 as a signature document, but will continue to use a newly designed Form 8453 to transmit supporting documents that are required to be submitted to the IRS.

    3. Self-Select PIN
      The Self-Select PIN method allows taxpayers to electronically sign their e-filed return by using a five-digit PIN as their signature. The five-digit PIN can be any five digits except all zeros. The taxpayer will need their original Adjusted Gross Income (AGI) or PIN from their prior year tax return and their Date of Birth for verification purposes. Taxpayers can use their PIN whether they do their own taxes using a personal computer, or have a tax professional prepare them.

    4. ) Practitioner PIN
      Taxpayers can authorize the Electronic Return Originator (ERO) to enter their PINs in the electronic return record by completing the appropriate IRS e-filesignature authorization Form 8879, IRS e-file Signature Authorization, or Form 8878, IRS e-file Authorization for Application of Extension of Time to File. The taxpayer is not required to provide their original AGI or PIN from their prior year return or their Date of Birth. SPEC policy guidance for utilization of the Practitioner PIN can be found on the Volunteer Programs web page of SPEC’s web site at http://win.web.irs.gov/spec/spec_vol_prgms.htm

  4. Online Application
    Form 8633, Application to Participate in the IRS e-file Program, allows the application to be saved in progress and send an acknowledgement of completion via e-mail. Applications can be maintained and updated electronically and a new delegation of authority feature now allows principals, or responsible officials of the firm/organization, to delegate e-services to their employees.

  5. Direct Deposit
    Taxpayers have the option of receiving their refund through the Direct Deposit method. If a taxpayer wants IRS to deposit their refund into one account, they can use the direct deposit line on their tax form. A taxpayer can also choose to split their refund among two or three checking or savings accounts using Form 8888, Direct Deposit or Refund to More than One Account. Visit www.irs.govfor more information on the available Electronic IRS options. Also refer to Publication 3189, Volunteer e-file Administrator Guide, for specific guidance for volunteer e-file sites.

22.30.1.4.15.2  (10-01-2007)
E-file Technical Publications

  1. There are several publications that support the IRS e-file Program. They include:

    • Revenue Procedure 2007-40 (Informs Authorized IRS e-file Providers of their obligations to the IRS, taxpayers, and other participants in the IRS e-file Program.)

    • Publication 3112, IRS e-file Application and Participation

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

    • Publication 1345A, Filing Season Supplement for Authorized IRS e-file Providers

    These documents can be downloaded from www.irs.gov using the key search words "e-file publications."

22.30.1.4.15.3  (10-01-2007)
SPEC Business Plan Electronic IRS Strategy

  1. The Electronic IRS Strategy replaces the former e-Brand Strategy. The primary focus is to optimize Electronic IRS marketing efforts at the national and field levels. In FY 2008, the focus will be to:

    • Continue to work with W&I Research to identify the most effective way to reach low income, Limited English Proficiency (LEP), and baby-boomer populations

    • Reduce v-coding (computer-prepared returns)

    • Promote Electronic Signatures (Practitioner and Self-Select PINs)

    • Promote use of Direct Deposit

    • Promote e-filing through October 15, 2007

  2. SPEC will continue to partner with the Department of Treasury and the Federal Reserve Bank to promote Go Direct, a national campaign designed to motivate more Americans to choose direct deposit for Federal benefit payments.

  3. Visit SPEC’s web site at http://win.web.irs.gov/spec/SPEC_Strategic_Planning.htm to obtain more detailed information on the SPEC Business Plan and Electronic IRS.

22.30.1.4.15.3.1  (10-01-2007)
Training

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

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

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

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

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

22.30.1.4.15.3.2  (10-01-2007)
Filing Season Measures

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

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

22.30.1.4.15.3.3  (10-01-2007)
Reporting requirements

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

    1. ETA reports (ELF 1541)

    2. STARS (outreach activities)

    3. SETR (time spent on e-IRS activities, including training)

    4. W&I Research (results/findings of outreach efforts).

22.30.1.4.15.3.4  (10-01-2007)
SPEC Electronic IRS Strategy Internal Communications

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

22.30.1.4.15.3.5  (10-01-2007)
Marketing/Communication Products

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

    • Electronic IRS outreach materials located at http://eta.hq.irs.gov/eta/etahome.asp

    • IRS e-file Marketing Tool Kit http://www.irs.gov/taxpros/providers/article/0,,id=97538,00.html

    • e-Connection web page http://win.web.irs.gov/spec.htm

    • ETA’s web site http://eta.hq.irs.gov/eta/etahome.asp

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

22.30.1.4.15.3.6  (10-01-2007)
Roles and Responsibilities

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

22.30.1.4.15.3.7  (10-01-2007)
Individual Marketing Services

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

    • Develop and serve as point of contact for SPEC Electronic IRS Strategy and supporting documents.

    • Coordinate Electronic IRS Strategy and maintain relationships with SPEC P&PD, SB/SE CLD, ETA, W&I C&L NPL, Multi-Lingual, EITC and ITIN Program offices.

    • Develop joint training and maintain a relationship with SBSE CLD.

    • Prepare Electronic IRS activity reports for the Director of Field Operations.

    • Identify components of the Research Plan and submit to ETA.

    • Develop materials and participate in Nationwide Tax Forums.

    • Participate in Tactical Advisory Group (TAG) meetings.

    • Facilitate e-Team conference calls.

22.30.1.4.15.3.8  (10-01-2007)
SPEC Headquarters

  1. The roles and responsibilities of headquarters include:

    • Develop and coordinate communication of SPEC Electronic IRS Strategy to field employees and other internal stakeholders.

    • Allocate funds to complete the training plan.

22.30.1.4.15.3.9  (10-01-2007)
Area Office Responsibilities

  1. The roles and responsibilities of SPEC area offices include:

    • Identify area analysts to attend the Electronic IRS training classes.

    • Ensure territory offices provide sufficient resources to deliver the Electronic IRS Strategy.

    • Ensure that all Electronic IRS Strategy related information (memoranda, e-mails, etc.) are disseminated.

    • Ensure territories conduct timely outreach contact meetings.

    • Identify and ensure at least one area analyst participates on e-Team conference calls with IMS staff.

22.30.1.4.15.3.10  (10-01-2007)
Territory Office Responsibilities

  1. The roles and responsibilities of the territory offices include:

    • Ensure that Tax Specialists understand the Electronic IRS Strategy and supporting documents.

    • Ensure Tax Specialists are properly trained to deliver the field components of the Electronic IRS Strategy.

    • Identify Tax Specialists to attend the Electronic IRS training classes.

    • Deliver field components of Electronic IRS Strategy within the established timeframes.

    • Communicate ongoing Electronic IRS issues and concerns to the e-Team and the area office for clarification and resolution.

22.30.1.4.15.4  (10-01-2007)
e-Team

  1. The e-Team provides a link between SPEC headquarters, Individual Marketing Services and SPEC field representatives, and serves as a cohesive force to support SPEC’s electronic submissions program goals and business objectives. Members of the e-Team include tax specialists, area analysts, IMS staff, representatives from the O&A and P&D staff and SB/SE CLD. The e-Team Charter can be found on the e-Connection page of SPEC’s web site at http:// win.web.irs.gov/spec.htm

22.30.1.4.15.5  (10-01-2007)
Policy Guidance

  1. Individual Marketing Services issues guidance on policy matters that impact SPEC operations with regards to electronic products and services, as needed. Visit the e-Connection page http:// win.web.irs.gov/spec.htm for policy guidance communications.

22.30.1.4.15.5.1  (10-01-2007)
Storage of Documents at Federal Record Centers

  1. The territory offices have the option of submitting specific records/documents to the Federal Records Centers (FRCs) for storage. Due to a shortage of space in the territory offices, and the concerns surrounding the security of the documents being retained by the volunteers for the required timeframe, the FRCs have agreed to accept the documents from the territory offices earlier than normal, and store them for the required period of time. Guidance and procedures were issued to the field on January 10, 2007. The documents include instructions, a listing of FRC locations, and a matrix with record types (i.e., W-2, W-2G, and 1099-R, Forms 8453, 8879, 8878, 9325, etc.), a signature method, if applicable, and a retention period, that can be found on the e-Connection page of SPEC’s web site http:// win.web.irs.gov/spec.htm

22.30.1.4.15.5.2  (10-01-2007)
Volunteer Sites and Electronic Signatures

  1. Beginning with the 2008 filing season, EROs (including volunteers) will be required to use either the Self-Select PIN or Practitioner PIN to electronically file an individual tax return. The Form 8453 will no longer be used as a signature document to e-file a return. Revisions are being made to the Form 8453 to allow its continued use as a transmittal record for specific supporting documents of the individual tax return that cannot be e-filed. For a listing of the supporting documents, refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. Refer to 22.30.1.4.15.1(3) for additional information on Electronic Signature Options.

22.30.1.4.15.5.3  (10-01-2007)
e-Help Desk

  1. The e-Help Desk is staffed with assistors that are ready to respond to Enrolled Agents, Reporting Agents, Electronic Return Originators (ERO), Certified Public Accountants (CPA), Software Developers, and Transmitters with non-account related questions and issues concerning electronic services and products. The toll-free number for the e-Help Desk is 1-866-255-0654. SPEC personnel have been given the authority to contact the e-Help Desk when SPEC is "representing" the customer.

22.30.1.4.15.6  (10-01-2007)
Electronic Research Tools

  1. There are several electronic research tools available to SPEC personnel that support the marketing of the IRS e-file Program to SPEC customers.

22.30.1.4.15.6.1  (10-01-2007)
Electronic Return Originator Locator Service

  1. Electronic Return Originator Locator Service (EROLS) was established as a result of the Freedom of Information Act, under 5 U.S.C. § 552, the ERO Locator Service is an interactive database that can be found on http://www.irs.gov/efile/article/0,,id=118449,00.html. This FREE service assists taxpayers with locating an Authorized IRS e-file Provider nearest them that offers IRS e-file.

  2. The interactive search allows the user to enter the first three, four or all five digits of a ZIP code to locate a provider. By entering the first three digits of the ZIP code, a search will provide a wider geographic area than entering 4 or 5 digits

  3. EROLS is updated when Authorized IRS e-file Providers make changes on-line via e-Services, submit a revised Form 8633, Application to Participate in the IRS e-file Program, to the Andover campus or by calling e-Help Desk at 1-866-255-0654 to update Form 8633 information.

  4. Requests for change, update or removal from the EROLS received from e-file Providers are handled immediately by the IMS Staff.

22.30.1.4.15.6.2  (10-01-2007)
Third Party Data Store

  1. The Third Party Data Store (TPDS) is a secure repository comprised of relational tables that store data taken from various fields found on the e-Services applications (Online e-file Application to participate in IRSe-file), TIN Matching, and the Transcript Deliver System (TDS). TPDS replaces the Application Data Base (ADB), Preparer Tax Identification Number (PTIN) data base, and the BMF e-file functionality found in the Customer Data Base (CDB). The TPDS is located at the ECC-MTB and is currently maintained by the IRS. TPDS tracks activity using the EFIN of the e-file provider.

  2. Access to data stored in TPDS is through the applicable e-Services application. External trading partners can access the e-services through the Registered User Portal (RUP). The e-Help Desk assistors handle calls from external trading partners about e-services. For example, use the e-Services Online e-file Application to review information for a participant in the e-file program, to obtain reports, and to make ad hoc queries. Access to the data store itself, once transmitted to IRS, will be limited to Data Base Administrators (DBA) and System Administrators (SA).

  3. Permission to access TPDS is a two-step process:

    1. Register for Employee User Portal (EUP) access using the EUP Registration web page https://eup.eps.irs.gov/EUP/welcome

    2. Register for Product access using the Online 5081 https://ol5081.enterprise.irs.gov:8443/

  4. An employee must complete both processes, and obtain managerial approval before they can access TPDS.

  5. SPEC employees should use TPDS in support of marketing/outreach activities and for monitoring volunteer EFIN status.

22.30.1.4.15.6.3  (10-01-2007)
Distribution Channel Management Activity Reporting System

  1. ) The Distribution Channel Management (DCM) Activity Reporting System is a secure research tool used to obtain information about the performance of participants in the IRS e-file Program. Unlike other data available through TPDS, the ETA Preparer Database, and ETA’s ELF15 reports, DCM tracks performance by the firm’s EIN (or SSN in the case of a sole proprietorship) as shown on the Form 8633 Application to Participate in IRS e-file. Consequently, DCM shows the overall performance of a firm by combining all its activity under various EFINs to one data set.

  2. DCM is accessed through the IRS intranet at http://DCM.web.irs.gov/.DCM is a secure system that requires an approved Form 5081, Information System User Registration/Change Request to obtain access.

  3. DCM enables the user to search for specific firm information by using the firm’s EIN or the firm’s SSN (for sole proprietorships). Additionally, DCM provides the capability to analyze large data sets within a particular jurisdiction. For example, DCM can be used to analyze all EROs in a territory for the purpose of planning or implementing marketing strategies. DCM delivers these large data sets based on State, Area, Territory or ZIP code.

  4. The results of DCM research are available in two ways. They may be viewed on screen, or they may be downloaded using software, such as Microsoft Excel® or Access®, for use in spreadsheets. The download option gives the user the added capability of using powerful spreadsheet and database tools to analyze the data to meet program needs.

    Note:

    When downloading information to portable storage devices, be sure to encrypt the data.

  5. ) DCM is used by area and territory offices in targeting specific market segments within the Authorized IRS e-file Provider community. DCM includes the number of returns filed electronically by the provider, the number filed on paper, the percentage of returns filed electronically (Penetration Rate), the number of V-coded returns (computer prepared returns), and the most common Error Reject Codes for a specific provider. By downloading the data into Microsoft Excel® or Access®, the user can manipulate the data to determine trends within a geographic location.

  6. The data in DCM is static--a "snapshot" taken at a specific date. The first snapshot is taken immediately following the filing season, and is available each year in May. A second snapshot, available in August, is taken when the processing of paper returns is largely complete at the end of July. The final snapshot, available in November, is taken after the electronic filing ends on October 15th.

22.30.1.4.15.6.4  (10-01-2007)
Electronic Tax Administration Preparer Database

  1. The Electronic Tax Administration (ETA) Preparer Database compiles information by the preparer ID shown on the second page of the Form 1040. The preparer ID can be a SSN, EIN or PTIN. Unlike DCM or TPDS, the ETA Preparer Database includes preparers who do not participate in IRS e-file but file only paper returns.

  2. ) The ETA Preparer Database is a research tool that assists field employees in the monitoring of activity by preparers, partners, and volunteers.

  3. The ETA Preparer Database is distributed annually on CD. Care must be taken to ensure that the information is used for official purposes only.

  4. The data contained on the database is static in that it contains a snapshot of a full year of filing activity by preparers who filed over 100 paper returns. For example, the database distributed in July 2007 contains Process Year (PY) 2007 information. The data should be used until the next release of data the following year.

22.30.1.4.15.6.5  (10-01-2007)
Electronic Filing Reports

  1. Various Electronic Filing (ELF) reports are available for use in tracking the electronic filing activity associated with EFINs on the ETA intranet at http://elf.ausc.irs.gov/elf/efile.asp. The reports are pulled from the ELF15 system, and enable the user to see daily electronic filing activity summarized by filing characteristic or geographic location. See IRM 3.42.1 or go to http://eta.hq.irs.gov/eta/etahome.asp for additional information.

  2. The data available on the ETA reports differs from other research tools available, in that the data is largely aggregate in nature. For example, the ELF reports provide the most common Error Reject Codes nationwide; while the DCM provides the most common Error Reject Codes associated with a particular firm participating in IRS e-file.

22.30.1.4.15.6.6  (10-01-2007)
The Non-Profit Organization Reports

  1. The Non-Profit Organization Reports contain summary and ad hoc e-file related data for all programs within the Volunteer Return Preparation Program (VRPP). The source of the summary data is the ELF 1541. The sources for the ad hoc reports are the ELF 1541 and the Third Party Data Store (TPDS). The reports can be found at http://efile.enterprise.irs.gov/efile.asp and are listed under "Returns Prepared by Volunteer Return Preparation Programs."

  2. Users are restricted to viewing and/or printing the following information in the Non-Profit Organization Report:

    • Non-Profit Organizations Summary

    • Ad hoc Queries for military and non-military components of the VRPP

  3. The data contained in the reports covers all programs within VRPP in addition to Walk-In Offices and Employee e-file.

  4. The Non-Profit Organization Summary Report includes a variety of data to assist HQ and field personnel in assessing the progress of electronically filed returns, in addition to the utilization of other electronic products and services. The reports contain the number of accepted e-filed returns and other data relevant to Fed/State returns, Direct Deposit, Self-Select PINs, Reject Rates, Balance Due and Tax Debt Offset.

  5. The ad hoc queries contain current and prior year return data for each area/territory office and Universal Location Code (ULC).

  6. The Non-Profit Organization Reports are the source for SPEC’s reporting of e-filed returns and other relevant data through VRPP.

22.30.1.4.15.6.7  (10-01-2007)
System Security

  1. Users of DCM and TPDS must adhere to the security guidelines for Sensitive But Unclassified (SBU) and Personally Identifiable Information (PII) issued in a memorandum dated August 15, 2006 from the Director of Stakeholder Partnerships, Education and Communication. The guidance can be found on SPEC’s web site under "SPEC Policy Directives" at http://win.web.irs.gov/spec/SPEC_Policy_Directives.htm.

  2. IMS staff has responsibility for Federal Information Systems Security Act (FISMA) activities related to the Distribution Channel Management (DCM) system.

  3. Visit http://mass.web.irs.gov/ for more information on FISMA and system security.

22.30.1.4.15.7  (10-01-2007)
Online Resources

  1. There are a variety of on-line tools available for researching information that will assist an employee with marketing/promotion of electronic products and services.

    1. IRS Web Site
      Visit http://www.irs.gov for all tax related information.

    2. Electronic IRS
      Visit http://www.irs.gov/efile/article/0,,id=151880,00.html to find out about all available electronic products and services. There are links to the latest information on Individual and Business e-file, e-services, e-file for Tax Professionals, electronic payment options, electronic signatures, research and demographics, and e-file technical publications. This tool can be used by both employees and the public.

    3. Electronic IRS for Employees
      Visit http://eta.hq.irs.gov/eta/etahome.asp for an Electronic IRS Employee Information Kit. This kit contains materials that employees can use for communicating with taxpayers, partners and tax professionals on the available electronic services. The kit includes information about the Electronic IRS, a Fact Sheet, frequently asked questions, articles for taxpayers and tax professionals, key messages and PowerPoint ® presentations.

    4. e-Connection
      Visit http://win.web.irs.gov/spec/spec_econnection.htm. The e-Connection page of SPEC’s web site serves as a resource for SPEC employees in support of Electronic IRS. You will find a number of products and services and important links that can help you with your education/marketing efforts.

    5. QuickAlerts Messaging
      Visit http://www.irs.gov/taxpros/providers/article/0,,id=97623,00.html to find out about how to subscribe. Subscribers must log in to the system to gain access. QuickAlerts is a web-based solution with the capability to disseminate mass messages within seconds of downloading. It is a "push" technology (pro-active) system that is used to communicate messages to Authorized IRS e-file Providers (EROs, Software Developers and Transmitters). The recipient can receive communications via cell phone, e-mail, fax, and telephone 24/7 concerning processing delays, e-file program updates, early notification of upcoming seminars/conferences and other relative e-file changes.

    6. QuickAlerts Messaging for IRS Employees
      Visit ETA’s web site http://eta.hq.irs.gov/eta/marketing/QuickAlerts/&&default.asp to find out how IRS employees can subscribe to QuickAlerts.

    7. 1040 Central
      Visit http://www.irs.gov/individuals/article/0,,id=118506,00.html . This is the one-stop online shop for employees and the public looking for "Hot" topics, key forms, what is new in the tax code, helpful tools, resources, and FAQs. Employees can access 1040 Central through the IRS intranet at www.irs.gov.

    8. 1040 Central for Employees
      Visit http://win.web.irs.gov/taxtime/1040Central.htm. This page replicates the content found on the 1040 Central page of www.irs.gov, but also includes items of special interest to IRS. For example, there is a Filing Season Quick Reference guide for employees that has helpful reminders and highlights new, important topics, and tax law changes that impact the taxpaying public. The guide also has important telephone numbers and key filing season messages.

    9. ETA Web Site
      Visit http://eta.hq.irs.gov/eta/etahome.asp and link to the ETA IRM, e-file statistics (including the Non-Profit Summary Reports), research and demographics, Free File, marketing/communication products, i.e., IRS e-file Marketing Toolkit, Graphics and Logos, QuickAlerts, and other helpful links.

    10. Web News Center
      Visit http://irweb.irs.gov/nws for a multitude of media/communications products.

22.30.1.4.15.8  (10-01-2007)
Individual E-file Partnership Program

  1. The SPEC organization is continuing its efforts to establish IRS e-file partnerships with private sector companies. The IRS currently enters into non-monetary partnerships with private industry to offer low cost income tax preparation and electronic filing for qualified taxpayers. There are no income restrictions.

  2. Each year, the IRS solicits applications from interested private sector businesses through the Internal Revenue Bulletin (IRB) system (IRB 2006-44, Announcement 2006-87) listed on http://www.irs.gov/businesses/lists/0,,id=98230,00.html.

  3. Partner offers for their electronic services and products are active beginning mid-January through October 15 of each year on IRS' Partners Page list at http://www.irs.gov/efile/article/0,,id=101150,00.html.

  4. The Content Management Application (CMA) tool is used to add, update, and remove partner offers from the Partners Page at www.irs.gov.

22.30.1.4.15.9  (10-01-2007)
Employee E-file

  1. There are a number of options for an employee to e-file their income tax return: downloadable software, online using a personal or work computer, using a tax professional or the employee’s local office may be able to e-file it for them. If an employee is interested in filing their return using a work computer, they should first review the IRS’s limited personal use of the Internet policy at http://mass.web.irs.gov/ITSEC/LimitedPersonalUse.asp Employees can file online using the Free File option (income restriction applies) listed at http://www.irs.gov/efile/article/0,,id=118986,00.html, or using the low-cost option (no income restriction applies) listed at http://www.irs.gov/efile/lists/0,,id=101223,00.html.

22.30.1.4.16  (10-01-2007)
Disaster Relief

  1. Disaster Relief Acts are signed by the president of the United States to assist taxpayers affected by natural disasters. A disaster is defined as a grave occurrence having ruinous results. When the president declares a city or county a disaster zone, the IRS will develop guidelines to be followed by all levels of the agency. Based on those guidelines SPEC will establish specific policies and guidelines that will be shared with the areas, territories and partners (i.e. talking points, instructions, SETR codes, etc.)

22.30.1.4.17  (10-01-2007)
New Tax Law Procedures and Reference Materials

  1. Products are developed to assist taxpayers with new tax law updates.

    Example:

    Publication 4492, Information for Taxpayers, was designed to assist taxpayers affected by Hurricanes Katrina, Rita and Wilma, it is available at IRS.gov.

  2. The Publication lists the disaster areas for each hurricane and explains which areas are eligible for administrative relief from the IRS and which areas receive special tax breaks under recently enacted provisions of the tax law.

  3. The publication provides information for individuals regarding how to claim un-reimbursed losses, use of retirement savings, and new rules regarding charitable giving.

  4. Disaster information and procedures are also available in the Disaster Services Referral Guide. The guide is a reference source explaining how to assist taxpayers who have been affected by a natural disaster. It is to be used whenever a disaster impacted taxpayer visits a volunteer tax return preparation site. It is designed to provide volunteer preparers with the necessary information to assist taxpayer’s, including partnership agreements, filing extensions, casualty loss and other documents important to SPEC. The guide is located at http://win.web.irs.gov/spec/hurricane_Disaster_Relief.htm

22.30.1.4.18  (10-01-2007)
Disaster Record Reporting Guidelines

  1. Federal agencies must retain, preserve, and maintain all records relating to the disaster. This means that if a document was created as a result of, or in response to, recovery or assistance efforts relating to a disaster, it must be retained. To capture this information SPEC will follow procedures below.

  2. Both direct and indirect disaster related outreach activities will be reported. This includes both media and non-media events. Areas that will be captured are as follows:

    • Time spent in support of disasters

    • Number of taxpayers assisted through disaster related outreach events

    • Number of returns prepared for disaster impacted taxpayers during specials events

  3. Time spent on disaster support activities includes time spent for meetings and preparing for meetings, outreach, training, and volunteer return preparation activities which includes "train-the trainer" sessions.

22.30.1.4.18.1  (10-01-2007)
Reporting Returns

  1. Form 4913, SPEC Statistical Report, and Form 13315, Partner Outreach Activity Report, will be used to capture disaster related returns. Record the number of disaster related returns prepared in the "session description" section of Forms 4913 and 13315.

22.30.1.4.18.2  (10-01-2007)
Reporting Outreach

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

22.30.1.4.18.3  (10-01-2007)
Reporting Hours

  1. Headquarters will identify specific SETR codes for disaster support activities (i.e. travel, training, development of products etc). Territories should ensure all employees are using the appropriate codes when providing disaster support.

22.30.1.4.19  (10-01-2007)
Reporting Roles and Responsibilities

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

    • number of returns prepared

    • number of SPEC volunteers and employees participating in the event

    • date and event name

    • location of the special event

    • name of partner that arranged and/or hosted the event

  2. The area analyst will be responsible for consolidating the area report and forwarding by the 15th day of each month to Product & Partnership Development (P&PD), Education & Product Development (E&PD) and a copy to Oversight and Analysis. The report periods are monthly based on calendar year, such as 1/1 – 1/31, due 2/15. Employee time and taxpayers assisted through outreach events prior to 1/1/XX will be reported by headquarters.

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

22.30.1.4.20  (10-01-2007)
Record Retention Requirements

  1. SPEC will comply with the White House memorandum issued 9/23/05 to the President from Homeland Security and Counterterrorism and the Guidance/White Paper issued on November 17, 2006 from Daniel Bennett, IRS Records Officer. This memorandum defines federal records and non-records, and provides the approved process for retention of these records. SPEC headquarters, E&PD, will be responsible for capturing all correspondence, reports, guidance, products, e-mails, etc., storing them on a CD and sending them to the National Archives in accordance with the aforementioned memorandum. SPEC area offices will adhere to the exception established and only provide the CD in situations where the areas created specific communications, outside of headquarters issued communications.

22.30.1.4.20.1  (10-01-2007)
What is a Federal Record?

  1. "Records" as defined by the Office of Counsel to the President of the United States include all documents, reports, writings, letters, memorandum, notes, communications (including e−mails, faxes, and telephone records, and all communications with other federal department, and agencies, state, and local governments, and private sector entities), contracts, agreements, schedules, spreadsheets, travel records, data, electronically stored information, audio and video recordings, computer disks and hard drives, drawings, graphs, charts, photographs, and all other records of any kind filing systems.

  2. To be a "record" the materials must have been created or received in the course of Federal work. That means that if a document, fax, e-mail, report, database, form, communiqué, video, photograph, audio, etc. is created or is received in the course of program, policy, or administrative work, it is defined as "record" material. The definition of "record" must also be placed in context with "non-record" because of duplicated information across IRS filing systems.

22.30.1.4.20.2  (10-01-2007)
What is Non−record?

  1. Non−record materials are defined as United States Government owned informational materials excluded from the legal definition of records or not meeting the requirements of that definition. This includes extra copies of materials kept only for information or reference purposes, stocks of publications − including forms.

  2. For purposes of the records disposition "freeze" on Hurricane Katrina records that would exclude from the definition the copies of all distributed reports on the recipient side; duplicate copies of databases, e-mails received (recipient copy) including those received of Carl’s Corner, IRS Communications, Commissioner mass-mailings, and other managerial information mailings.

  3. Only sender copies are considered the original records and must therefore be retained under the Order. For those IRS employees on Disaster Recovery Teams, the IRS Katrina Task Force, and the Emergency Command Center they would also include the copies of reports received from other Federal agencies unless they contained information that is critical to determining or explaining a particular course of action taken by the unit.

22.30.1.4.20.3  (10-01-2007)
What Records are Covered?

  1. The President has ordered that until further notice, and in accordance with applicable laws, Federal agencies must retain, preserve, and maintain all records relating to the disaster. This means that if a document was created as a result of, or in response to, recovery or assistance efforts relating to Hurricane Katrina, it must be retained. These records must be preserved pending requests for review by the Homeland Security Council .

22.30.1.5  (10-01-2007)
Tax Counseling for the Elderly Program Overview

  1. The Tax Counseling for the Elderly (TCE) Program offers FREE tax help to individuals who are age 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. This Act authorizes the IRS to enter into agreements with private or non-governmental public non-profit agencies and organizations, exempt under Section 501(c) of the Internal Revenue Code, which will provide training and technical assistance to volunteers who provide FREE tax counseling and assistance to elderly individuals in the preparation of their federal income tax returns. The regulations for the TCE Program are published in Title 26 of the Code of Federal Regulations (CFR) as sections 601.802 through .806.

  2. This Act authorizes an appropriation of special funds, in the form of grants, to provide tax assistance to persons age 60 years of age or older. The IRS receives the funds as a line item in the budget appropriation. The total funds are distributed to the sponsors for their expenses.

  3. Eligible agencies and organizations compete for acceptance as a TCE sponsor in compliance with the Federal Grant and Cooperative Agreement Act of 1977, Public Law No. 95-224, 92 Stat. 3, February 3, 1978, codified at 31 U.S.C. Chapter 63. They must be non-profit (501) organizations experienced in coordinating volunteer programs, with experience in income tax preparation. Since acceptance is based on the applicants’ responses to the criteria and factors outlined in the TCE Application Package, Publication 1101, completeness, accuracy and conformity to the criteria set in the package is essential. Eligible organizations receive grants to conduct local TCE Programs.

  4. Grant funds are used to reimburse volunteers for out-of-pocket expenses including transportation, meals and other expenses incurred by them in providing tax counseling assistance at locations convenient to the taxpayers. In addition to volunteer out-of-pocket expenses funds may be used by the sponsoring organization for salaries, wages, and benefits of clerical personnel; office supplies and equipment with a unit cost of less than $15; printing and postage costs; installation of telephone lines necessary to IRSa telephone answering site; rent, utilities, and custodial services when necessary; and costs for interpreter services.

  5. The Cooperative Agreement defines the functions that the program sponsor and IRS will perform, the geographical area involved, the maximum amount of funding available for reimbursement and administrative purposes and other information.

  6. A sponsor that is accepted is responsible for all aspects of operating a TCE Program including publicity, recruitment, training, site selection and management of volunteers.

  7. The TCE Grant Program is managed by SPEC. Publication 1101, Application Package and Guidelines for Managing a TCE Program outlines the requirements of the IRS TCE Program and provides information on how non-profit organizations may apply to participate.

22.30.1.5.1  (10-01-2007)
Purpose and Statutory Authority