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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. 1)

22.30.1  Stakeholder Partnerships, Education and Communication (Cont. 1)

22.30.1.3 
Volunteer Programs: Security, Equipment, and Software

22.30.1.3.2 
Computers for Volunteers

22.30.1.3.2.4 
Form 13632 -

22.30.1.3.2.4.2  (10-01-2008)
Alternate Contact Information

  1. If the equipment is loaned to a partner representative and will be reassigned to another partner representative, the initial representative may complete the Form 13632 (alternate contact recipient information section) and provide the updated information to the local SPEC territory office within 30 days. Territory offices are to update STARS to reflect the change in responsible contact if a loan agreement is received with alternate contact information and signature completed. The revised agreement should be associated with the original PLA.

  2. The partner may reassign equipment to other individuals but elect to maintain control centrally. In this event, the PLA alternate contact information will not be updated and provided to SPEC. The partner (recipient) will be responsible for maintaining control over the equipment. He/she may use the Form 13632 or other method for controlling the actual locations of the equipment. This section is not intended to require all equipment loaned be assigned to a specific volunteer at a site because equipment may be used by multiple volunteers to achieve maximum utilization. The partner representative responsible for equipment for the partner can continue to centrally control the equipment.

  3. The territory office is responsible for ensuring the inventory system accurately reflects the receipt of the loan agreement, as well as, the return of equipment.

22.30.1.3.2.4.3  (10-01-2007)
Acknowledgement of Equipment Return

  1. If the equipment is loaned for the filing season only, this same document will be used to acknowledge return of the equipment. The receiving IRS employee will sign and date in the location indicated when a piece of equipment is returned, if requested by the volunteer. A copy of the document will be provided to the recipient of equipment for their records if requested. The original document will be moved to an inactive file for one year once all equipment covered is returned.

  2. The territory office is responsible for ensuring the inventory system accurately reflects the loan of equipment as well as the return of equipment.

22.30.1.3.2.4.4  (10-01-2008)
Maintenance of Agreements

  1. While equipment is with the partner Form 13632 should remain in an active file. Once all equipment listed is returned or a new loan agreement is signed, the old agreement (and related property certification document) should be filed in an inactive file, and may be purged one year after the agreement ended. SPEC will maintain all PLAs. The Depot will maintain copies of all printer PLAs and PLAs in the field after June 30. SPEC territories are responsible for ensuring copies of PLAs are received by the Depot.

  2. The territory office is responsible for ensuring STARS accurately reflects the receipt of a loan agreement, signed PLA and return of equipment. See certification procedures in IRM 22.30.1.3.2.6.

22.30.1.3.2.5  (10-01-2008)
Equipment Return Procedures

  1. All laptops are required to be returned to the Depot in time to be received by May 15. SPEC employees should encourage partners to return equipment immediately after filing season activities cease and not to wait until later. Some of our partners keep equipment well beyond May 15 and only return it when territories make a follow-up request for the equipment.

  2. The territory office is responsible for determining whether printers on loan will be returned to the SPEC territory office for storage or will be retained by the partner. For printers retained by the partner, a current year (dated after September 30) Form 13632, Property Loan Agreement, must be on file. IRM 22.30.1.3.2.5.1

22.30.1.3.2.5.1  (10-01-2008)
Communicating Equipment Return Procedures To Partners

  1. Territories are responsible for ensuring partners understand the equipment return procedures.

  2. Territories may use E-mail to facilitate communications with the individuals’ loaned equipment. Unlike the distribution of the password, which included address confirmation, no personally identifiable information is necessary in general communications around this issue. IRM 22.30.1.3.2.5.1.1

22.30.1.3.2.5.1.1  (10-01-2008)
Minimum Communication Required to Be Sent To Partners

  1. Laptops are to be returned when filing season activities are over. They should be shipped to be received at the Depot no later than May 15.

  2. Instructions are in Publication 4473, IRS Equipment Loan Program Welcome Package, for:

    • Backing up data on the computer

    • Deleting data from the computer

    • Requesting UPS return label and/or packing box

    • Packaging equipment

    • Including all computer components

    • Removing unnecessary items

  3. Partners should keep and share with local SPEC the UPS tracking information. SPEC territory offices should request the tracking information from partners if not received. For partners shipping multiple boxes, the barcodes and serial numbers for each box should be requested.

  4. Policy of Inventory Review by the General Accounting Office (See IRM 22.30.1.3.2.6.3)

  5. Territory expectation for printers (returned to territory or retained by partner) IRM 22.30.1.3.2.5.2

22.30.1.3.2.5.2  (10-01-2008)
Laptop Return Procedures

  1. Territories should work with all their partners to ensure equipment is returned by May 15, and the tracking documentation is provided by the partner to the territory in the event the Depot does not acknowledge receipt of the asset in ITAMS. This protects both SPEC and the partner. Ask your partner to provide the UPS shipping label information along with the date shipped for each barcode.

  2. Check UPS.com if the equipment is not received by the Depot. If the tracking number is not found on UPS.com, verify the tracking number with the partner. Also verify the shipping date. If the equipment has not been shipped, verify the date it will be sent. Continue monitoring UPS.com until equipment received by the Depot.

  3. Territories will not update STARS on equipment shipped from partner locations. It is very important that territories develop and maintain records to track equipment shipped from partners to the Depot. Although the incidence of non-return is small, this information may be needed to support a partner’s claim that equipment was returned to the Depot.

  4. Territories will only update STARS to show the transfer action when equipment is shipped from the territory office (territory packages and ships). For equipment shipped from the partner, the record is not to be updated on STARS by the territory. The equipment will remain in the territory’s inventory until the equipment is opened at the Depot and the barcode is scanned into ITAMS. STARS will be updated 24 hours after the equipment is scanned into ITAMS.

22.30.1.3.2.5.2.1  (10-01-2008)
Laptop Follow-Up Actions

  1. Territories must periodically review their inventory beginning the first of June to identify any equipment that does not show returned and compare it to the documentation provided by the partner and to any exceptions granted. Areas are asked to monitor this area as well.

  2. For other records previously thought to have been returned, review documentation and confirm UPS receipt and/or contact the partner to discuss the non-receipt of the equipment at the Depot. Document the discussion.

  3. Ensure STARS reflects the correct expected return date. Contact the partner only if the expected return date has past.

22.30.1.3.2.5.2.2  (10-01-2008)
Extension For Returning Laptops

  1. Because some sites will continue to operate after April 15 partners will be allowed to keep equipment they will continue to use for electronic filing of returns. The decision to allow the partner continued loan must consider the number of customers expected to use the service and the number of volunteers operating the site. For example, a site may be loaned five laptops. Beyond April 15, one volunteer will continue to schedule appointments and prepare returns until August 15. Based on prior experience, the site will file another 50 returns during this period. The territory and partner should assess the continued need for all equipment; and in this specific example, the partner should return four laptops, keeping only one. This reduces our risk of stolen equipment yet still provides the partner with the needed resource. STARS is to be updated on the laptops impacted by a decision to allow continued retention to reflect the agreed upon date for the return of the laptops after May 15, 2008. For instance, in the above example, STARS would need to be updated from an expected return date of May 15 (default date) to September 1, 2008. Partners should be able to finalize actions within two weeks of site closure and return the equipment.

  2. Along with changing the expected return date in STARS, the territory should document the decision to allow the continued retention of equipment and obtain Area concurrence. Area Offices are to define the method their territories are to use to obtain concurrence; but at a minimum, the documentation should include:

    • Bar code and serial number of equipment

    • Site name and dates of operation

    • Anticipated volume

    • Partner agreed upon return date

    • Confirmation that STARS expected return date is updated

  3. Electronic returns can only be filed through October 15. All laptops, therefore, should be returned no later than November 1. We realize that some sites may continue to offer some services beyond this date, but the service the equipment is loaned for, electronic return filing, is not available.

22.30.1.3.2.5.2.3  (10-01-2007)
Data Deletion Requirements

  1. With the implementation of the Depot, computers are returned annually for the update of software after they are no longer being used to support filing season. Because most partners cease operations around April 15th, the majority of computers will be returned to the Depot during the months of May and June. Prior to the return of the computers, the data must be deleted. IRS computers include a "wipe disk" program that removes the software and all data from the computer. SPEC employees or the partner may complete this action based on local agreement.

  2. Computers in use after April 15th will be closely monitored to ensure the data is removed once the site ceases operation.

  3. Because the Depot will perform a 100% review of returned computers, a separate certification of data deletion is not required when the equipment is returned to the Depot.

22.30.1.3.2.5.3  (10-01-2008)
Printer Return Procedures

  1. Printers returned to the territory office should be updated on STARS to reflect assignment of "in stock" and the appropriate building code.

  2. Printers kept by partners should reflect assignment "in use" and show a current fiscal year October 1 through June 30 property loan agreement. The Expected Return Date in STARS should be updated to May 15 of the following year. For example, for fiscal year July 1, 2007 – June 30, 2008, the Expected Return Date in STARS should be updated to 5/15/2009.

  3. Printers that are broken should be disposed of by the territory to the local MITS office following the procedures found in IRM 22.30.1.3.2.5.4(3). A transaction must also be input to STARS showing the disposal of the asset as broken. This will change the assignment to "Disposal in Process" . Once the SPIF picks up the equipment, the pick up date is to be input to move the record to assignment "Retired Asset" on STARS. This action will also post the transaction code "D" to remove the asset from inventory.

22.30.1.3.2.5.4  (10-01-2008)
Broken or Obsolete Equipment

  1. As equipment breaks, it should be disposed of and not held. This will free up room for storage and provides more accurate information on the resources available for use.

  2. Laptops should all be returned to the Depot for disposal. Laptop disposal should not occur at the local level. Use the current contractor for controlled shipping (e.g., United Postal Service (UPS)) of equipment. Record information on the shipment including the tracking information from the shipper. File this documentation in your inventory records.

  3. Printer and desktop disposal will occur locally. Follow the steps detailed below to ensure the record is disposed of properly.

22.30.1.3.2.5.4.1  (10-01-2008)
Procedures to Dispose of Broken or Obsolete Printers and Desktops

  1. Contact the local Single Point Inventory Function (SPIF) and let them know there is a printer or desktop requiring their disposal. Include in the notification the barcode, serial number, equipment type, make and model. E-mail is okay for this notification. Confirm the SPIF identification and building code the record should be transferred to on ITAMS. Include the VITA/TCE Depot SPIF in this notification.

  2. Ask the local SPIF that will pick up the equipment to notify the VITA/TCE Depot to transfer the record to their SPIF and Building Codes (determined in the first step) so that the inventory control in ITAMS moves to the local SPIF. Include a request to notify the territory when the request is completed. Note: Some SPIF may require that the transfer be done before they will pick up. Others may take this action after they pick up.

  3. Secure a signed document (Form 3210 can be used) when they pick up the equipment and file it with your territory equipment inventory control records in case any questions occur about the disposition of the equipment.

  4. Update STARS to reflect the disposal of the asset.

22.30.1.3.2.6  (10-01-2008)
Annual Certification Procedures

  1. Equipment loaned in the VITA/TCE programs will be included in the EUES (End User Equipment Services) asset certification process. It is critical that SPEC provide accurate information to EUES to facilitate the completion of the certification and to ensure the accuracy of controls over the equipment we loan.

  2. The certification process may require contact with all individuals loaned equipment, territories must begin the process early.

  3. The certification process will begin October. All certification packages must be submitted to the Depot no later than three (3) weeks after the filing season ends.)

  4. Certification packages will be forwarded to the Depot over a four (4) week period beginning the week of April 15. Headquarters and/or area offices will develop a schedule for the territories to forward their certification package to the Depot. Area offices may swap response dates among their own territories as long as delivery to the Depot is still spread among the different dates. Swaps must be communicated to headquarters and to the Depot as they are determined.

22.30.1.3.2.6.1  (10-01-2008)
Annual Inventory Certification

  1. It is critical that SPEC provide accurate information to EUES to facilitate the completion of the certification and to ensure the accuracy of controls over the equipment we loan. SPEC does physical inventory certification for those assets that they distribute and/or store. Most of these are printers but since some laptops are sent to the territories and then distributed to a partner, physical certification can also include computers. Each time a computer or printer is handled it is counted as a physical touch. Territories should ensure documentation in STARS is accurate. At least one "physical touch" is required between October and June for the certification.

  2. Self-certification documentation for SPEC includes two steps:

    1. certifying the basic equipment information (type, barcode and serial number)

    2. certifying the STARS information is accurate for each record. It generally applies to laptops shipped from the Depot. Partners certify the basic equipment information through use of the Form 13632, Property Loan Agreement. By signing the forms partners are self-certifying that the document reflects the correct information relative to the equipment received. Partners are not able to certify to the accuracy of the STARS control, so the territory does this through their review efforts. Territories review STARS and the paper documentation to provide certification documentation for the Depot. Documentation must be dated between October and June of the current year for the certification.

  3. SPEC and the Depot are committed to find the best process to accomplish the tasks associated with inventory certification. Therefore, the process is still fluid. Guidance on the certification and on the documentation needed by the Depot will be provided annually to the Areas for dissemination to territory offices.

  4. STARS-ITAMS Integration will affect the annual inventory certification process. Headquarters will issue a guidance memorandum in February. The guidance memorandum will specify what information has to be verified.

22.30.1.3.2.6.1.1  (10-01-2008)
Copies of Property Loan Agreements

  1. Copies of signed property loan agreements for all printers and laptops that will not be returned to the Depot by June 30 are to be included in the final package. Please review to insure they are readable. If the PLA did not include the PLA number when initially generated, the PLA number can be written on each page of the PLA or it can be reprinted (with the number) and attached. Show on the unsigned PLA "See attached PLA for signature" and attach the signed, unnumbered PLA. STARS should reflect the PLA number. (2) The printed copy of the final package and all attachments should be sent via UPS to Internal Revenue Service Attn: VITA/TCE Depot 1040 Waverly Avenue, Stop 800 Holtsville, NY 11742.

22.30.1.3.2.6.1.2  (10-01-2008)
Required Information

  1. Headquarters will issue guidance on what items have to be verified in STARS for certification. Due to STARS-ITAMS Integration, fewer items will require verification by territories since STARS will mirror information on ITAMS.

22.30.1.3.2.6.1.3  (10-01-2008)
Unable to Locate

  1. There may be an instance where the territory is unable to locate an asset charged to them on STARS. If a territory identifies an asset as unable to locate, send an E-mail through the Area office requesting an extract showing all STARS information.

  2. The Area office will request the information from SPEC headquarters on STARS. This information may assist in locating the equipment before completing the documentation.

  3. If this extracts provide no help in locating the asset, complete the unable to locate documentation on each asset for the Depot. Be sure to sign each form and to provide a contact name in the event a question arises. Once the Depot receives the certification, the Depot will research and advise the territory of its findings.

  4. If the asset cannot be located, after all research is completed, follow reporting procedures in IRM 22.30.1.3.2.8 and 22.30.1.3.2.8.1.

22.30.1.3.2.6.1.4  (10-01-2008)
Final Territory Package Set Up for Depot

  1. The final printed certification package for the Depot will consist of:

    • Signed cover memorandum from SPEC Territory Manager to the VITA/TCE Depot summarizing action taken and any concerns or problems. Be sure to provide contact name for the Depot in the event they have questions.

    • Printed copy of spreadsheet. Print landscaped and with page numbers. Set up to repeat header information on each page. Make sure columns are in correct order and includes only those columns required by the Depot shown (remember to delete the Contact Name column).

    • Signed copies of all Property Loan Agreements for printers.

    • Signed copies of all Property Loan Agreements for computers that will not be returned to the Depot by June 30.

    • Signed document for any assets being identified as Lost.

  2. The final electronic certification package for the Depot will consist of the electronic copies of the cover memorandum and the spreadsheet. This should be mailed to the VITA/TCE Depot and SPEC Headquarters. Include in the E-mail the tracking number for UPS so that the Depot can locate the information if misdirected at the campus.

  3. Only one package is to be sent from each Territory. Territories with multiple post of duties are expected to combine their information into one package.

  4. Both the electronic and printed packages may be sent from the Area office after review as long as they are provided by the expected due date.

  5. Area offices are expected to review the Territory packages prior to submission to the Depot to ensure they are correct. Areas may adjust the response date for their Territory to ensure sufficient time to review and/or correct. Every effort is to be made to ship the completed certification packages to the Depot so that they are received on the due date.

22.30.1.3.2.6.2  (10-01-2008)
Information Technology Asset Management System

  1. The Information Technology Asset Management System (ITAMS) is the authoritative asset inventory control system for the Internal Revenue Service. MITS (Modernization and Information Technology Services) employees maintain the ITAMS. All equipment loaned to VITA and TCE program participants must be on ITAMS. MITS is responsible for insuring they are present. All VITA/TCE assets are shown on ITAMS in a special SPIF (Single Point Inventory Function) code and building code. The SPIF code is 9080 and the building code is NY0376SP. Assets physically at the Depot will show an assignment of "in stock" and those currently in SPEC (in the territory or with a partner) will show assignment "in use" .

  2. SPEC assists MITS in maintaining effective controls over VITA/TCE equipment through the daily use of STARS and through annual inventory certification efforts. SPEC certification actions begin in October. Certification ends in June. Territory responses are staggered. Area offices will notify each territory of their final response date for inventory certification.

  3. Each year the Government Accountability Office (GAO) reviews the IRS asset control system to ensure it accurately reflects the assets (including computers and printers) under IRS control and where these assets are located. SPEC supports these efforts by ensuring STARS controls over the equipment used in VITA/TCE properly reflect the location of the asset. The GAO review period generally occurs in late July or early August following the end of the MITS asset inventory cycle (July 1 – June 30).

22.30.1.3.2.6.3  (10-01-2008)
GAO Review of ITAMS

  1. The review covers only a sample of Category A assets on ITAMS. Category A assets are all computers (laptops and desktops) and some high-end printers. The sample is selected from the ITAMS (Information Technology Asset Management System) and MITS is required to produce the asset. For assets not in government space, GAO will either visit the location or require that a "picture" of the asset be provided showing the asset, barcode and serial number. GAO determines which method will be used.

  2. SPEC is committed to support MITS in this GAO review. If an asset in SPEC is selected, notification will be sent simultaneously to the area and territory about the need to locate an asset. SPEC will make the partner contact and will accompany GAO on the review if they choose to visit a partner and/or facilitate securing the information required (pictures).

22.30.1.3.2.7  (10-01-2008)
Reporting Stolen Equipment

  1. While the PLA provides safeguarding information for loaned equipment, there is always a chance the equipment can be stolen. To ensure proper reporting of stolen IRS owned equipment (both printers and computers), the steps listed below should be taken by the Relationship Manager (RM), as soon as possible, and finalized within 10 business days of receiving notice of the theft. Many can be accomplished concurrently.

  2. Obtain as much information as possible about the stolen equipment and the theft from the initial contact with the VITA/TCE program participant. Document when and how notification of the theft is received by IRS. Refer to IRM 22.30.1.3.2.7.1 Documenting Stolen Equipment for the questions that should be answered. Answering all of these questions will take time. Do not delay reporting the theft to obtain all the information. Report what is readily available to all parties mentioned in steps (a) through (f) below within one hour of receiving notification.

    1. Immediately notify local territory manager.

    2. Report the theft within one hour of notification using the Computer Security Incident Reporting Form via E-mail at csirc@csirc.irs.gov, or by phone at 866-216-4809, if the partner has not already done so. Reporting can be done 24/7. Provide updated information as it is received. Record the incident report number from Computer Security Incident Response Capability (CSIRC) office on the Form 13747, Checklist for Stolen/Lost Equipment.

    3. Immediately following the report to the CSIRC, contact TIGTA (Treasury Inspector General for Tax Administration), Office of Investigations. Contact may be made with the local TIGTA office or through their toll-free number (800-366-4484).

    4. Immediately following the report to the TIGTA, prepare an E-mail to report the theft to SPEC management and to the CARE management. See the list below of offices that should be contacted. Follow the E-mail with a VMS message to this same group of individuals. Include the IRS barcode number, serial number, make and model of equipment, and a general description of what occurred. Send the communications to all of the following: Director, CARE; Chief, CARE Program Management; Director, SPEC; Director, SPEC Field Operations; Director, Area Office (select based on area reporting incident); Chief, Oversight and Analysis

    5. Immediately following the report to SPEC and CARE management, prepare an E-mail to notify the parties listed below of the theft through the manager. Include the IRS barcode number, serial number, make and model of equipment and a general description of what occurred. Send notification to both the VITA/TCE Depot and Disclosure. The Depot is responsible for inventory management of all equipment, both printers and computers, on the Information Technology Asset Management System (ITAMS). The local Disclosure contact listings are available from the intranet website http://sbse.web.irs.gov/cl2/gld/contacts/Area%20map.htm

    6. If the theft was of a computer and return information was present, discuss with partners the need to provide notification to impacted taxpayers. The decision to provide/not provide notification is the partners; however, Publication 4299 provides guidelines for assessing risk of identity theft. If it is determined notification is necessary, the notification will be from the partner.

22.30.1.3.2.7.1  (10-01-2008)
Documenting Stolen Equipment

  1. A thorough information gathering process is required to document the facts presented by the program participant, along with the relationship manager’s assessment of the facts. To assist in obtaining all information, the following information should be gathered. They are not all inclusive and employees are encouraged to probe when necessary based on the circumstances of the incident they are documenting.

    Documenting Stolen Equipment
    1) What IRS equipment was stolen? Record barcode, serial number, manufacturer and model.
    2) Was anything else stolen? Report whether the theft involved other property.
    3) Was this the first time IRS equipment was stolen at this location? Note: If equipment has been stolen more than once, the concurrence of the area director and SPEC Director, Field Operations is required to continue to loan equipment.
    4) When did the theft occur? If applicable, probe to determine why time lapsed between the theft and the reporting to IRS. The conditions set in the PLA require they report to the IRS within 48 hours.
    5) When was it reported to the local police or federal police? Request a copy of the local police report or federal police report (one must be done) depending on the location from which the equipment was stolen. Once received, a copy of the report should be sent to the Depot. This is needed for the disposal of the asset on ITAMS. A copy should also be included in the documentation package. Although the report may not be readily available when the initial information is obtained, the report should be reviewed to determine if the facts as reported to the relationship manager concur with the facts as reported to the authorities. Comment on any discrepancies in the documentation package. In a situation when a police report cannot be secured, document the circumstance on the package. For example, the police department will not take a report because there is not evidence of a theft or the reporting of a theft would create a false report.
    6) Who was responsible for the equipment? Include a copy of the PLA as an attachment to the assessment memorandum if the equipment was on loan at the time of theft.
    7) Where was the IRS equipment when it was stolen? Obtain the physical address of the equipment along with its actual location within the address. This could be a residence, a business, community center, library, or parking lot. Probing questions should include whether it was in a locked cabinet, locked room, limited access location, out on a desk or table, in a closet, trunk of car, back seat of vehicle, personal residence, within sight of windows or doors, or stored in the computer bag.
    8) Were passwords required to access information on the computer? For equipment shipped to program participants after August 21, 2006, a password is set at the whole disk encryption level and at the operating system level by the Depot when distributed. Program participants are to set the passwords on the tax preparation software during installation.
    9) Were the assigned passwords compromised, such as written down and attached to the computer or placed in the bag with the computer?
    10) What other security measures were in place to protect the equipment? Probing should expand on the information provided. For instance, if they reported that it was in a locked cabinet, find out how many people had keys and where they were kept.
    11) What data was present on the computer? If data is present, determine how many taxpayer information records may be present. Returns prepared using the software provided by the IRS are encrypted by this software.
    12) If data was present, was it encrypted? For laptops shipped from the Depot after August 21, 2006, the whole disk encryption product is loaded and will protect the entire hard drive. If the computer was in use prior to this date, determine whether prior year data was made available for current year return preparation. Query as to whether the partner added additional encryption or security features. Note: For purposes of responding to the CSIRC question about whether Sensitive but Unclassified (SBU) or Personally Identifiable Information (PII) was present, respond yes if any return data is present. This data is PII and is not SBU data as defined by Internal Revenue Code (IRC) Section 6103.
    13) Were there any paper documents or disks (flash drives, floppies or CDs) in the computer or in the computer bag? If applicable, what information was present? Was it encrypted? For backups done within the IRS provided software for transferring the information to the transmitting computer, the IRS provided tax preparation software encrypts the files. Other copies of information may not be encrypted.
    14) If taxpayer information was present, does the partner have any plans for notifying the individuals whose information was compromised? Explain the risks of identity theft and encourage them to provide notification to the individuals. The notification should come from the partner.
    15) Prepare a documentation package to include a memorandum reporting the incident from the territory manager through the area director to the SPEC Director, Field Operations. This package should be completed within 10 business days of the date the incident was reported. If all the documentation cannot be obtained within 10 business days, an interim documentation package should be provided to include the information available with a date of when the final package will be completed.
    16) The memorandum should include the answers to the questions obtained in the Information Gathering Process; and address all items on the Form 13747.
    17) The package should include any required attachments (e.g., PLA and police report) and Form 13747.
    18) Form 13747 should be completed to ensure all actions have been taken and documentation included in the package. Comments on this form should be minimal. Expanded explanations should be in the memorandum or in an attachment to the memorandum.
    19) Maintain a copy of the package with equipment records in the local territory.
    20) Update STARS to reflect the theft of the equipment.
    21) The area office should review the interim or completed documentation package for compliance to these instructions and forward to SPEC headquarters within two business days. Comments are required by the Area to show agreement with the territory recommendation to continue/discontinue loan of equipment. If the partner has successive thefts in two or more years, the concurrence of both the area director and Director, Field Operations is required if we continue to loan equipment.
    22) Upon receipt in headquarters, the package is reviewed for completeness and it is shared with Chief, Oversight and Analysis, and with Director, Field Operations. The documentation package is copied and mailed to the VITA/TCE Depot.
    23) Information about the theft is recorded in a spreadsheet in the Oversight and Analysis group with key information summarized. Information is reviewed for briefings, responses to Business Systems Security Office (BSSO), and Mission Assurance as requested.

22.30.1.3.2.8  (10-01-2008)
Reporting Lost Equipment

  1. SPEC employees are responsible for maintaining effective controls on equipment loaned to volunteers/partners in support of electronic filing. However, in rare circumstances a piece of equipment may go missing while in stock in IRS space.

    Note:

    Equipment missing under partner/volunteer control should always be treated as a theft, and all instructions followed for stolen equipment.

  2. If a territory identifies an asset as unable to locate, follow the steps in the table below:

    Reporting Lost Equipment
    1) Territory will E-mail the area office to request an extract showing all STARS and ITAMS information. The request should be made within one business day of determining the asset cannot be located.

    Note:

    If lost during Annual Certification, follow procedures in IRM 22.30.1.3.2.6.1.3.

    2) The area office will request the information from Tax Processing Operations Support (TPOS) on ITAMS and from SPEC headquarters on STARS. This information may assist in locating the equipment before completing the documentation. This information will be requested within one business day of receiving the request.
    3) If these extracts provide no help in locating the asset, the territory will prepare documentation on each asset using the Lost Equipment form included with the certification procedures. Be sure to sign each form and to provide a contact name in the event a question arises.
    4) After completing all actions indicated on this form, the territory will provide notification of the lost asset using the Computer Security Incident Reporting Form via E-mail at csirc@csirc.irs.gov or by phone at 866-216-4809. Reporting can be done 24/7. Provide updated information as it is received. Record the incident report number from CSIRC on the Form 13747.
    5) Immediately following the report to the CSIRC, the territory office will contact TIGTA, Office of Investigations. Contact may be made with the local TIGTA office or through their toll-free number (800-366-4484).
    6) Immediately following the report to the TIGTA, the territory office will prepare an E-mail to report of the lost equipment to SPEC management and to CARE management. Follow the E-mail with a VMS message to this same group of individuals. Include the IRS barcode number, serial number, make and model of equipment and a explain that you are completing inventory certification and that a piece of equipment is believed to be lost. Send the communications to all of the following:

    • Director, CARE

    • Chief, CARE Program Management

    • Director, SPEC

    • Director, SPEC Field Operations

    • Director, Area Office (select based on Area reporting incident)

    • Chief, Oversight and Analysis, SPEC Field Operations.
    7) Immediately following the report to SPEC and CARE management, the territory office will prepare an E-mail to notify the parties listed below of the lost equipment through the manager. Include the IRS barcode number, serial number, make and model of equipment and a general description of why the determination is made. Send notification to both of the following:

    • VITA/TCE Depot – The Depot is responsible for inventory management of all equipment, both printers and computers, on ITAMS (Information Technology Asset Management System).

    • Disclosure – Local Disclosure Contact listings are available from the intranet website http://sbse.web.irs.gov/cl2/gld/contacts/Area%20map.htm.

    8) The territory office will maintain a copy of all documentation and notification to document the lost equipment as described in the following IRM section.

22.30.1.3.2.8.1  (10-01-2008)
Documenting Lost Equipment

  1. Thoroughness is required to document the facts surrounding the lost equipment. Some of this information will be recorded on the Form 13747 and Lost Equipment form provided with the certification instructions. The remaining information should be included on a separate page and attached to the forms. Following are suggested items to be covered. This is not all inclusive.

    Documenting Lost Equipment
    1) What IRS equipment is lost? Record barcode, serial number, manufacturer and model.
    2) Where was the equipment when it was last seen? Include the IRS office address where the equipment was stored. Provide specific information about room and how stored, e.g., cabinet, room, etc.
    3) What type of security is afforded this location? Is the building limited access? Is everyone entering/exiting subjected to any checks? Are property cards reviewed for equipment upon entering/exiting?
    4) Is anything else missing? Report whether other property is missing.
    5) Is this the first time IRS equipment went missing from this location?
    6) When did the territory first identify equipment might be lost?
    7) Who was responsible for the equipment?
    8) Were passwords required to access information on the computer? For equipment shipped to program participants after August 21, 2006, a password is set at the whole disk encryption level and at the operating system level by the Depot when distributed. Program participants are to set the passwords on the tax preparation software during installation..
    9) Were the assigned passwords compromised, such as written down and attached to the computer or placed in the bag with the computer?
    10) What security measures were in place to protect the equipment? Include items such as the number of people having keys or access to the controlled space.
    11) Was data present on the computer? If data is present, determine what information was present.
    12) If data was present, was it encrypted? For laptops shipped from the Depot after August 21, 2006, the whole disk encryption product is loaded and will protect the entire hard drive.

    Note:

    For purposes of responding to the CSIRC question about whether Sensitive But Unclassified (SBU) or Personally Identifiable Information (PII) was present, respond yes if any return data is present. This data is only PII and is not SBU data as defined by Internal Revenue Code (IRC) Section 6103.

    13) Were there any paper documents or disks (flash drives, floppies or CDs) in the computer or in the computer bag?
    14) Prepare a documentation package to include the Lost Equipment form from the territory manager through the area director to the SPEC Director, Field Operations. This package should be completed within 10 business days of the date the incident was reported. If all the documentation cannot be obtained within 10 business days, an interim documentation package should be provided to include the information available with a date of when the final package will be completed.
    15) Update STARS to reflect the loss of the equipment.
    16) The area office should review the interim or completed documentation package for compliance to these instructions and forward to SPEC headquarters within two business days. Comments are required by the area office to show whether the territory’s storage of equipment procedures are adequate. If not, what plans are being made to resolve.
    17) Upon receipt in headquarters, the package is reviewed for completeness and it is shared with Chief, Oversight and Analysis, and with Director, Field Operations. The documentation package is copied and mailed to the VITA/TCE Depot. Information about the loss is recorded in a spreadsheet in the Oversight and Analysis group with key information summarized. Information is reviewed for briefings, responses to BSSO, and Mission Assurance as requested.

22.30.1.3.2.9  (10-01-2008)
Found Equipment

  1. In rare circumstances a piece of equipment reported as stolen or missing may be found. In these instances, the relationship manager (RM) should:

    1. Prepare a memorandum from the territory manager to the Manager, VITA/TCE Depot, to alert them of the found equipment, and request an update of the equipment on ITAMS, and transfer the equipment to the territory’s control. Include in the memorandum the barcode, serial number, model and make of the equipment.

    2. Monitor to ensure the action is completed, and update STARS with the actual location of the equipment. This may require a request to headquarters to "undelete" the record.

    3. Maintain a copy of the request to the VITA/TCE Depot in the equipment files at the territory office.

    4. Notify SPEC Oversight and Analysis through the area office that the equipment was recovered or found so that the lost or stolen file can be updated. Provide any details known leading to locating the equipment.

22.30.1.3.2.10  (10-01-2008)
Barcode Change

  1. There may be an instance where the existing barcode is removed and/or damaged. It is important that all assets have a readable barcode present. Follow the steps below to change the barcode:

    Barcode Change
    1) To obtain a new barcode and/or a reprinted barcode, contact the VITA/TCE Depot and include in the notification the barcode, serial number, equipment type, make and model. E-mail is okay for this notification. Request that they generate a new barcode with the same number and/or provide another barcode label. Provide them with the correct mailing address for the actual barcode.
    2) Upon receipt of the reprinted or new barcode, remove the old one if it has not already been removed and replace it with the reprinted or new barcode.
    3) Confirm the correction in the inventory system. If the number did not change, there will be no change; however, if the number did change, the old barcode should no longer be showing and the new barcode should be present. If this is not the case, contact the Depot to resolve the problem.
    4) Change any territory records to reflect the replacement and/or change in barcode number. File the information with your territory equipment inventory control records.
    5) Update STARS to reflect the barcode change.

22.30.1.3.2.11  (10-01-2008)
Equipment Ordering (Laptops)

  1. Territories will use a database for submitting the order.

  2. Area and Headquarters will approve the order in the database as well. This should improve accuracy of information submitted to the Depot and reduce lost orders.

  3. Orders will be balanced per week beginning August and ending January. Headquarters will advise the areas of the maximum number of orders per week.

  4. AARP Tax-Aide will continue to submit their orders through their National office and territories will create the order in the database ensuring the contact information is present in STARS.

  5. Territories will continue to distribute the passwords this year like last year.

  6. Territories will issue the PLA with a return envelope.

  7. Territories will secure signed property loan agreement from volunteers.

  8. Headquarters will provide ordering guidelines in June.

22.30.1.3.2.12  (10-01-2008)
Printer Cartridge Bulk Order

  1. In an effort to minimize cost, printer cartridges for the VITA/TCE program will be purchased through bulk ordering.

  2. In some cases an area/territory may exhaust their printer cartridge supply. Subject to funding, territories will be permitted to order printer cartridges on an emergency basis. The area office should coordinate with headquarters.

22.30.1.3.2.13  (10-01-2008)
Tax Preparation Software

  1. Electronic return preparation and transmission software is purchased by the IRS for use by SPEC volunteer return preparation programs (VITA/TCE). Although, there are some instances in which a return cannot be electronically filed, use of this software for the sole purpose of preparing a computer generated paper return (referred to as "V-coded" ) is prohibited.

  2. VITA/TCE sites are not required to use the software purchased by the IRS for electronic return preparation.

22.30.1.3.2.13.1  (10-01-2008)
Software Ordering

  1. All VITA/TCE software orders are placed by SPEC territory offices through the use of the STARS Tax Software Orders module.

    Note:

    Before delivery of the software, the site must secure a signed Form 13325, Statement of Assurance Concerning Civil Rights Compliance for IRS SPEC Partnerships, or the Form 13324, IRS Civil Rights Assurance for Sub-recipients under SPEC Partnership Agreements .

  2. The STARS Tax Software Orders module opens in October and remains open through the end of January. The first orders are sent to the contractor at the end of October and then weekly thereafter through January. The contractor begins shipping the software in November.

    Note:

    The shipping date is driven by IRS’ time line for conducting Participant Acceptance Testing (PATS). The contractor cannot ship the tax software until it has passed PATS.

  3. The software purchased by the IRS is a professional software package, and requires the use of an Electronic Filer Identification Number (EFIN). The EFIN is required to electronically transmit federal tax returns and to order software. If a site does not have an EFIN, they will need to complete Form 8633, Application to Participate in the IRS e-file Program, prior to ordering the software.

22.30.1.3.2.13.1.1  (10-01-2008)
Placing Software Orders

  1. The STARS Tax Software Orders module is populated from the information contained in the STARS Site and Contact modules. Before an order can be placed, the site must be in the STARS Site Module and must be identified as a Federal e-file site.

  2. The site name, address, program type, Site Identification Number, EFIN and transmitting EFIN are populated from the STARS Tax Software Orders module. No changes to this information can be made in the tax software orders module. If any site or contact information is missing or inaccurate, the changes must be made in the Site and/or Contact modules in STARS. The shipping address, shipping name, phone number, and E-mail address are populated from the STARS contact module.

  3. It is very important that the E-mail address provided with the software order is accurate. This E-mail address is automatically loaded in the vendor’s E-mail group code, and is used to provide shipping and software updates to the site. For this reason, do not use the IRS SPEC Relationship Manager's E-mail address unless the IRS SPEC Relationship Manager is the site administrator for the site.

  4. The territory offices are responsible for the order accuracy and the input of all orders in STARS Tax Software Orders module.

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

22.30.1.3.2.13.1.2  (10-01-2008)
Headquarters' Responsibilities

  1. The headquarters analyst assigned the tax software order program is responsible for:

    • Providing guidance to SPEC and Field Assistance for software orders.

    • Timely placing all software orders with the contractor in a mutually agreed format.

    • Notifying the area analyst of shipping details and registration codes as they are provided by the contractor.

    • Communicating vital information to the area analysts necessary for successful delivery of the software, orders, problems, etc.

    • Communicating order changes/corrections to the contractor.

    • Ensuring adherence to software license agreements.

    • Maintaining an accurate inventory of all tax software orders.

    • Completing RTS requests to ensure adequate funding of software packages and training.

    • Identifying contract modifications when necessary.

    • Coordinating Tax Software Train-the-Trainer sessions between the vendor, area, and territory.

    • Managing the IRS’ tax software contract.

    • Pulling, analyzing and providing use and production reports to the area.

    • Serving as the IRS Point of Contact between the IRS and its licensees.

    • Maintaining a good working relationship with the contractor, procurement, and MITS.

    • Ensuring the Master Service Level agreement between SPEC and MITS EUES clearly defines SPEC’s IT support needs.

22.30.1.3.2.13.1.3  (10-01-2008)
Tax Software- Area Responsibilities

  1. The area analysts are responsible for:

    • Ensuring the territory offices timely place and confirm all tax preparation software orders and notifying SPEC headquarters analyst of any anomalies.

    • Confirming territory compliance to qualifications for receipt of software, see below. If the site is being provided the software and does not meet the qualifications, the area director or his/her designee is responsible for approving the purchase. This is done in writing and a copy is maintained for a minimum of one fiscal year from receipt by the area office and the original by the territory office.

    • Serving as liaison between headquarters and the territory.

    • Ensuring vital information related to the tax software i.e. orders, problems, etc. is shared with the territory.

    • Ensuring headquarters is kept abreast of any problems or concerns raised by the territory or partners/volunteers relating to the software, orders, use, etc.

    • Ensuring area directors are notified of problems or concerns relating to software, order, use, etc.

    • Ensuring software license and user authentication requirements are adhered to.

    • Analyzing area tax software management and production reports to identify anomalies and communicating those anomalies to headquarters and the territory.

    • Ensuring Title VI requirements are met.

    • Coordinating Tax Software Train-the-Trainer sessions between Headquarters and the territory office.

22.30.1.3.2.13.1.4  (10-01-2008)
Tax Software Territory Responsibilities

  1. The territory offices are responsible for:

    • Securing Form 13325, Statement of Assurance concerning Civil Rights Compliance for IRS SPEC partnerships, or Form 13324, IRS Civil Rights Assurance for Sub-recipients under SPEC Partnership Agreements, prior to delivery of the software.

    • Ensuring qualified sites receive tax preparation software. Qualifications for receipt of tax software: VITA/TCE sites that prepare 35 or more accepted e-file returns during the prior fiscal year are eligible to receive electronic return preparation software. Territory Managers have the authority to provide software to sites where the minimum requirements were not met. When this happens, the territory manager is responsible for providing a business justification to the area director and securing approval from the area office prior to placing the software order. This is to be done in writing and a copy of the approval is to be maintained for a minimum of one fiscal year from receipt by the area office and the original by the territory office.

    • Ensuring all tax preparation software orders are placed timely using STARS Tax Software Orders Module

    • Confirming order information with SPEC partners/volunteers to ensure accurate delivery of the software

    • Communicating important information relating to the use of the tax software and training to partners/volunteers, such as registration codes, transmitting codes (XMIT), and adherence to the software license agreement.

    • Responding promptly to Area questions or concerns relating to the software orders

    • Ensuring adherence to software license agreements. Ensuring the area analyst is kept abreast of any problems relating to the software, orders, use, etc.

22.30.1.3.2.13.1.5  (10-01-2008)
Software User Authentication Process

  1. The IRS contract includes an authentication process which requires the vendor to validate IRS licensees. The authentication is managed as part of ensuring adherence to the license agreement and to Electronic Return Originator (ERO) requirements found in Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns. The license agreement for the use of the software which is used by IRS Field Assistance Taxpayer Assistance Centers (TAC), Employee e-file sites, and IRS SPEC volunteer programs (VITA/TCE) sites, restricts access to the vendor Electronic Filing Center (EFC) to one computer per Electronic Filing Identification Number (EFIN). Per the agreement, each site and TAC is required to have a separate EFIN and only one transmitting computer. If this agreement is violated, the vendor contacts the IRS Point of Contact (POC) to notify them of a potential contract violation.

22.30.1.3.2.13.1.6  (10-01-2008)
What to do if There is a Software License Agreement Violation or a EFIN is Compromised

  1. If it is suspected that there has been either a license violation, or a EFIN has been compromised, the vendor will contact the IRS POC. Once contacted, the IRS POC is responsible for investigating the incident. Below are the steps followed to investigate the potential violation. Actions will be taken within one business day by all parties

    1. The IRS POC (or their designee) is responsible for contacting the area to inform them of the violation and requesting an investigation and response as to the results of the investigation.

    2. The area analyst is responsible for contacting the local territory to inform the territory manager of the potential violation.

    3. The Territory Manager is responsible for notification of the responsible relationship manager.

    4. The relationship manager is responsible for contacting the site administrator identified in STARS as the user of the EFIN to investigate the occurrence.

    5. Depending the situation various actions should be taken. See the next subsection for details.

22.30.1.3.2.13.1.7  (10-01-2008)
Potential Software License Violations

  1. The site administrator, identified in STARS as the user of the EFIN, will investigate the occurrence. He/she must determine which of the following situations exists. All actions should be taken within the day that the site administrator is notified of the occurrence.

    1. The site switched transmitting computers due to a computer malfunction. The relationship manager is responsible for reporting these results to their territory manager. The territory manager is responsible for notifying the area analyst via E-mail and phone and copying the IRS POC on both communications. The IRS POC is responsible for notifying the vendor. No other action is required and the site may continue to use the EFIN.

    2. The site is in violation of the license agreement because they have more than one computer connecting to the vendor EFC. The relationship manager is responsible for working with the site administrator to ensure compliance and notifying the territory manager of the corrective actions agreed to by the site. The territory manager is responsible for notifying the area analyst via E-mail and phone and copying the IRS POC on both communications. The IRS POC is responsible for notifying the vendor.

    3. An EFIN has been compromised. See next subsection.

22.30.1.3.2.13.1.8  (10-01-2008)
Required Actions When an EFIN has been Compromised

  1. The relationship manager is responsible for notifying the territory manager. The territory manager is responsible for notifying the area analyst and the IRS POC via E-mail and phone. The IRS POC will contact the vendor via phone and ask that the EFIN be disabled from transmission.

  2. The relationship manager is responsible for working with the site to apply for and secure a new EFIN and for updating STARS to reflect the site is no longer an e-file site. It is recommended the site use the on-line application process to expedite this request.

  3. The site can continue to use software to prepare returns while waiting on the new EFIN but may not transmit electronically.

  4. The Area Analyst is responsible for preparing a memorandum for the area director’s signature notifying Andover Campus of the potential violation and requesting them to deactivate the EFIN. The memorandum will seek expedited processing of the new EFIN application and provide any identifying information pertinent to its processing.

  5. Once the new EFIN is assigned, the relationship manager is responsible for notifying the territory manager of the new EFIN and requesting a new registration code. The territory manager is responsible for notifying the IRS POC with a copy to the area analyst of the new EFIN and requesting a new registration code for the software. The IRS POC will notify the vendor of the new EFIN and secure a new registration code which will be shared with the area analyst and the territory manager simultaneously via E-mail.

  6. Once received, the relationship manager is responsible for working with the site administrator and the vendor to ensure all returns prepared prior to the violation have been acknowledged, all rejects worked and for registering the software using the new EFIN/registration code combination.

  7. The relationship manager is responsible for updating STARS to reflect the change in EFIN and that the site is an e-file site again.

  8. If the investigation is not completed within one business day, the IRS POC will notify the vendor to deactivate the EFIN until the investigation can be completed. The vendor will notate the deactivation of the EFIN in their database; and if the site contacts the vendor about the inability to connect, the vendor customer support representative will be instructed to ask the caller to contact their local IRS SPEC relationship manager

22.30.1.3.3  (10-01-2007)
Privacy Act Requirements

  1. SPEC employees are required to adhere to the Privacy Act of 1974. The Privacy Act of 1974, 5 U.S.C. § 552a, provides safeguards for individuals against invasion of personal privacy through misuse of records by federal agencies. The Act balances the individual’s personal privacy interest against the Government’s need to collect and maintain information about individuals .Many of our SPEC outreach and volunteer income tax assistance programs require collection of personal information from individuals (contacts, volunteers, and partners) for use other than tax return preparation and processing. To conform to requirements of the Privacy Act, when collecting information from individuals, requirements of section (e)(3) of the Privacy Act, 5 U.S.C.§ 552a must be met.

  2. A Privacy Act notice must be provided to each individual asked to supply information, on the form used to collect the information or on a separate form that can be retained by the individual. This notice is a statutory requirement, whether the person being asked to supply information is an employee or a potential volunteer. It applies to any request for such information, either in writing, verbal, in an electronic questionnaire, or in a formatted E-mail solicitation and to all SPEC employees, including detailed, temporary employees, and interns performing work for SPEC (hereafter called employees), whether the employee is working in a Government designated office, traveling, or working from home on behalf of SPEC in volunteer income tax assistance and/or outreach programs.

  3. While the Privacy Act does not apply to all records maintained by the Treasury Inspector General for Tax Administration (TIGTA), it does pertain to those records that contain information about an individual and are maintained in a system of records, i.e., records organized so that they are retrievable by some identifying characteristic of the individual, e.g., name, social security number, type of coding, etc.) The STARS system, and individual information recorded on paper files and cards filed alphabetically by individual’s names would qualify as a system of records. Any forms, publications, or documents with a primary or secondary purpose of collecting data on individuals will be modified to include the privacy statement. See Publication 4391 Privacy Act Notice.

22.30.1.3.3.1  (10-01-2007)
SPEC Privacy Policy

  1. Purpose: This policy defines requirements for application of Privacy Act statements during information collection relating to volunteer income tax preparation and outreach programs.

  2. Background: Congress, in a preamble to the Privacy Act of 1974, stated that the right to privacy is a fundamental right protected by the Constitution of the United States. Congress found that increasing use of computers and sophisticated information technology has greatly magnified the harm to individual privacy that can occur; and individual’s rights may be endangered by the misuse of some information systems. Congress decided that it was necessary to regulate the collection, maintenance, use, and dissemination of information by Federal agencies in order to protect the privacy of individuals.

  3. Scope: The policy applies to all SPEC employees, including detailed, temporary employees, and interns performing work for SPEC (hereafter called employees), whether the employee is working in a Government designated office, traveling, or working from home on behalf of SPEC in volunteer income tax assistance and/or outreach programs.

  4. Policy: Under this policy, SPEC employees are required to adhere to provisions of the Privacy Act of 1974 during collection of personal individual information for volunteer income tax preparation and/or outreach programs. Under section (e)(3) of the Privacy Act, 5 U.S.C.§ 552a, when asking for information for each system maintained as a system of records, SPEC employees shall inform each individual whom it asks to supply information, on the form which it uses to collect the information or on a separate form that can be retained by the individual:

    • The agency authority to ask for the information and whether the furnishing of the information is voluntary or mandatory.

    • The principal purposes for which the information is intended to be used.

    • The routine uses to be made of such information.

    • The effects, if any, of not providing the information.

    If SPEC employees ask for information, any information, from an individual and keeps the information in a system of records from which it is retrieved based on any unique identifier of that individual (name, SSN, location, code, etc.), then section (e)(3) applies and the individual must be informed in a written statement that incorporates the elements above, called a Privacy Act Statement. An automated system, such as STARS, or a card file box with VITA interest cards or a Rolodex® with names would qualify as a System of Records.
    Its use is a statutory requirement, whether the person being asked to supply information is an employee or a taxpayer or a potential volunteer. It applies to any request for such information, either in writing, in an electronic questionnaire, or in a formatted E-mail solicitation.

    Note:

    The IRS does not generally give a Privacy Act Statement when soliciting information verbally, even if such information is later maintained in a system of records.


    SPEC employees must be aware of information technology security issues which are addressed in the Internal Revenue Manual (IRM) 10.8.1, Information Technology (IT) Security Policy and Guidance, as well as any other IRS privacy concerns related to the safeguarding of sensitive information.

  5. Definitions:

    Definitions
    Term Meaning
    Record Any item, collection, or grouping of information about an individual that is maintained by an agency and that contains [that individual's] name, or the identifying number, symbol, or other identifying particular assigned to the individual, such as a finger or voice print or a photograph. 5 U.S.C. § 552a (a)(4).
    Individual A citizen of the United States or an alien lawfully admitted for permanent residence. 5 U.S.C. § 552a (a)(2). The Privacy Act does not apply to information about entities (i.e., corporations or partnerships) and does not safeguard the privacy of individuals who are deceased. Corporations, partnerships, estates, organizations, and other entities are not "individuals" for Privacy Act purposes. However, court opinion has determined that an individual acting in an entrepreneurial capacity (such as a sole proprietor) is an "individual" for purposes of the Act.
    Maintain Includes the retention, collection, use, and dissemination of a record. 5 U.S.C. § 552a (a)(3).
    Routine Use An established use and authority for disclosure of information from a Privacy Act system of record without prior written consent of the record subject that has been published in the Federal Register.
    System of Records A group of records under the control of any agency from which information is retrieved by the name of the individual or by some identifying number, symbol, or other identifying particular assigned to the individual. 5 U.S.C. § 552a (a)(5).
    System of Records Notices A notice published in the Federal Register for each system of records maintained by the agency.

  6. Responsibilities: The director of SPEC has SPEC-wide responsibilities to manage information technology (IT) including privacy and will disseminate additional policy appropriate to this subject as necessary. Heads of offices are responsible for ensuring that this policy is disseminated to all employees. Managers should ensure that employees are informed of appropriate uses and application of Privacy Act requirements. Employees are accountable to follow rules and regulations and to be responsible for their own personal and professional conduct.

  7. References:

    • 5 U.S.C. § 552a(a)(2)

    • 5 U.S.C. § 552a(a)(3)

    • 5 U.S.C. § 552a(a)(4)

    • 5 U.S.C. § 552a(a)(5)

    • 5 U.S.C. § 552a(e)

    • IRM 11.3.14 Privacy Act General Provisions

22.30.1.3.3.1.1  (10-01-2007)
Volunteer Privacy Act Statement

  1. The following is an example of a Volunteer Privacy Act Statement:

    Example:

    First example: Privacy Act Notice - The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Second example: Our legal right to ask for information is 5 U.S.C. § 301. Third example: We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Forth example: Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.

    Refer to Publication 4391, Privacy Act Notice.

22.30.1.4  (10-01-2007)
Volunteer Programs Overview

  1. Volunteers provide basic income tax preparation assistance, based on their level of certification and the specific taxpayer need at each Volunteer Income Tax Assistance/ Tax Counselling for the Elderly (VITA/TCE) site. Returns prepared at these sites generally include the following forms and schedules:

    • Form 1040EZ

    • Form 1040A with Schedule 1, 2, 3 and EIC

    • Form 1040 with Schedule A, B, EIC, R

    • Form 1040V

    • Form 1040-ES

    • Form 2441

    • Form 8812

    • Form 8863.

    Schedule C-EZ, Schedule D, military specific and returns involving retired taxpayer income may be prepared at the discretion of the site manager based on the certification level of each volunteer.

  2. Sites can be located anywhere in a territory and are basically staffed by volunteers. Co-located sites are located in close proximity (usually within one mile) of a Taxpayer Assistance Center (TAC) and assist with the overflow of taxpayers needing tax return preparation assistance. Military VITA sites are located on military bases (both domestic and international) and provide basic tax return preparation assistance to members of the Armed Forces, their dependents and in some locations, other employees at the U.S. military establishment.

22.30.1.4.1  (10-01-2007)
Objectives of Volunteer Programs

  1. The objective of the volunteer programs is to provide free federal tax return preparation, and electronic filing to targeted segments of W&I taxpayers. The targeted segment is defined as low and moderate-income taxpayers, who often include the elderly, disabled, and Limited English Proficiency (LEP) taxpayers. Low to moderate income taxpayers are defined as those taxpayers with income levels at or below the EITC guidelines.

  2. Tax return preparation assistance provided under the Tax Counseling for the Elderly (TCE) Program taxpayers and targets the elderly population. The program is designed and operated to provide assistance to such individuals. An elderly individual is an individual age 60 or over at the close of the individual’s taxable year. Where a joint return is involved, assistance may be provided where only one spouse satisfies the 60 year age requirement.

  3. Volunteer sites should be located in geographic areas consistent with where the targeted segment of taxpayers live or work. SPEC offices in conjunction with partners should determine the optimum location for VITA sites by utilizing existing research and census data to determine where the largest concentrations of low-income taxpayers live and/or work. The primary consideration TCE sponsors should use in choosing sites should be the existence of a large elderly population; the accessibility to this population; the location (consider locations where other TCE sites do not exist), and where the taxpayers live and work.

  4. In order to assist a greater number of the targeted groups of W&I taxpayers SPEC must leverage resources. SPEC’s goal is to leverage resources by establishing partnerships and coalitions to operate self-sufficient VITA and TCE sites.

22.30.1.4.2  (10-01-2009)
Responsibilities for Volunteer Programs - Headquarters

  1. Headquarters (HQS) Product and Partnership Development (P&PD), specifically"Education and Product Development (E&PD) develops the training materials including the instructor guide, the student guide and the military guide."

  2. HQ Oversight and Analysis issue program guidelines and policy requirements for the TCE Program. Clarify guidelines and policy issues pertaining to the program both within the SPEC organization, but throughout the IRS and to TCE sponsoring organizations.

  3. HQ Oversight and Analysis develop and update (annually) the TCE Application Package, Publication 1101. Ensure all clearance and review procedures are followed. See IRM 22.30.1.5 for additional SPEC headquarters specific responsibilities for the TCE Program.

  4. Oversight of the volunteer programs belong to the headquarters SPEC Field Operations, Oversight and Analysis Staff. This staff determines policy and procedures for the VITA/TCE programs, monitors program reporting activity, provides direction for VITA/TCE programs concerns from the area office and communicating seasonal issues with the Field.

  5. HQ Oversight and Analysis arrange preferential toll-free VITA/TCE hot-line for the purpose of making available technical information needed during the course of the volunteer’s work. Ensure scheduled availability of this hot-line is transmitted to all VITA/TCE site sponsors.

  6. HQ Oversight and Analysis ensure all SPEC area and territory offices are kept apprised of policy changes and/or provided with information that could enhance site operations or the assistance provided to taxpayers.

  7. HQ Oversight and Analysis participate and coordinate national briefing notes provided and presented during AARP Meetings (National Leadership Team Meetings in May and August and Regional Meetings in October).

22.30.1.4.2.1  (10-01-2009)
Responsibility for Volunteer Programs - Area Office

  1. The area office provides overall program directions to territory offices based on program guidance from headquarters. The area office assesses the territory office accomplishments and allocates resources to accomplish program objectives. The area office has the following volunteer programs responsibilities:

    Area Office Volunteer Program Responsibilities
    Clarify VITA and TCE program guidelines for SPEC territory offices. Clarify program guidelines for SPEC territory offices by ensuring the territories are familiar with and understand Publication 1101, Application Package and Guidelines for Managing a TCE Program
    Ensure territory offices are monitoring VITA and TCE sites to ensure they are operating under the Quality Site Requirements. Publication 1101, Application Package and Guidelines for Managing a TCE Program, contains the current program guidelines, TCE Cooperative Agreement Form, certification documents, and other materials needed for the preparation and assembly of a tax assistance application. Publication 1101 (catalog #46965G) may be ordered from the NDC or can be downloaded at IRS.gov. See IRM Section 22.30.1.5 for additional SPEC Area specific responsibilities for the TCE Program.
    Serve as contact point for questions and problems that cannot be resolved at the territory level.
    Ensure territory offices are kept apprised of all policy changes and information that affects the volunteer programs.
    Ensure territory offices have on file SPEC’s computer certification forms for all e-file sites (Annual Property and Data Deletion, Property Loan Agreement, e-file Program Agreement. See IRM 22.30.1.3).
    Ensure all required VITA (except for military VITA) and TCE sites have available and are displaying the Title VI Civil Rights Poster(s) and/or other Title VI products based on the requirement under the Department of Justice regulation 28 CFR § 42.405 (a)-(d).
    Ensure that the territory office is maintaining all related e-file support documents when requested.
    Conduct periodic monitoring visits to sites to ensure guidelines are being followed.
    Review and process any recommendations for special awards that have been submitted for the volunteer programs by the territory offices and that require the area offices approval and action.
    Area directors (or their representative) are to participate in AARP regional meetings held during the month of October. The area office is responsible for the presentation of SPEC’s topics during these meetings, including the duplication and distribution of any presentation handouts.

22.30.1.4.2.2  (10-01-2007)
Responsibilities for Volunteer Programs - Territory Office

  1. Program Implementation
    The territory manager has overall responsibility for management of the volunteer programs in the field. The management of the VITA and TCE programs consists of the following for sites that are totally under the sponsorship of the IRS partners. Key areas of emphasis are communication of the following:

    • The importance of quality.

    • The importance of and how to use Form 13614, Intake and Interview Sheet. Create a process for reviewing partner created intake sheets to ensure they ask the questions listed on Form 13614 or similar questions that ask for the same information.

      Note:

      It will be under the discretion of the territory managers how this process should be performed.

    • Ensure all required VITA (except for military VITA) and TCE sites have available and are displaying the Title VI Civil Rights poster(s) and/or other Title VI products based on the requirement under the Department of Justice regulation 28 CFR § 42.405 (a)-(d).

    • Clarify program guidelines as needed for the VITA Grant Program applicants/grantees to ensure organizations are familiar with and understand the VITA Grant Program Overview and Application Package, Publication 4671.

    • The importance of using the correct SIDN for capturing returns.

    • The importance of using the correct EFIN.

    • The importance of timely filed returns.

    • How SPEC uses their research databases to target demographic areas.

    • How and why SPEC’s Statistical Reporting Numbers are captured and reported (i.e. number of returns, number of sites, number of volunteers, accuracy rate, error rate, etc).

    • The importance of a quality review process. If necessary, assist the partner or site with creating a quality review process to be used at each site.

    • The importance of how to use and where to locate Volunteer Quality Alerts (VQA). If necessary, assist with creating a VQA process to ensure each volunteer reviews them.

    • The importance of the basic resource materials, such as Publication 4012, VITA/TCE Resource Guide, Publication 17, Your Federal Income Tax(for individuals), Publication 3189, , when providing return preparation assistance.

    • The volunteer certification process.

    • The requirements for certification of each volunteer preparing returns, conducting quality reviews and/or providing tax law assistance to taxpayers. If necessary, assist the partner with creating a process for reviewing all required volunteer certifications.

    • Assess partners’ volunteer training plans using Form 13826, SPEC Training Support Tool, which provides a consistent method for determining if partners have a need for SPEC’s assistance in delivering training to their volunteers.

    • The importance of using required reference materials.

    • Clarify program guidelines as needed for TCE program sponsors to ensure organizations are familiar with and understand the TCE Application Package and Guidelines for Managing a TCE Program - Publication 1101.

    • The importance of how to use and/or the submission date of the following reports: Form 13206, Volunteer Summary Report (except from AARP Tax Aide); Form 13325, Title VI Assurance Form(except from TCE grantees and military) Form 13324, Title VI Partners Assurance Forms(except from TCE grantees and military); Form 13715, SPEC Site Operating Information (except from AARP Tax Aide); Form 13615, Volunteer Standards of Conduct and Publication 1084 IRS Volunteer Site Coordinator's Handbook; Form 13826, SPEC Training Support Tool

  2. The degree to which all of the above responsibilities will apply varies. In addition the following responsibilities apply to the territory office:

    1. Clarify program guidelines for VITA and TCE program sponsors

    2. Ensure VITA and TCE volunteers are kept apprised with all policy changes and information that affects the program.

    3. Maintain list of volunteer names, certification levels and date at site.

    4. Maintain the signed Standards of Conduct statement at site or partner level.

    5. Ensure all VITA site information is input timely and accurately to STARS. AARP Tax Aide is responsible for the accuracy of their site information. AARP Tax Aide site information is sent to SPEC headquarters and transferred into STARS. If corrections are required to AARP sites, the relationship manager should notify the appropriate local AARP representative. As required in the TCE Application Package, sponsors are to submit this information to the SPEC territory office no later than first Friday in January.

    6. Approve orders for forms and publications.

    7. Conduct mandatory and necessary site and return reviews to ensure the proper guidelines are being followed.

    8. Serve as the first point of contact with the volunteer sites for program concerns.

    9. Assist with the implementation of the e-file program by addressing questions or concerns the site coordinators may have and submitting the software orders, based on need of your site coordinators and assisting in the installation of the software once it is received by the sponsor. Based on funding and availability, providing e-file supplies and computer equipment to the sponsors that operate e-file sites, utilizing e-file resources within established standards.

    10. Conduct Site Coordinator training annually to provide site leadership with the information and Territory Office contacts needed to execute effective site operations.

    11. Ensure all VITA (except for military VITA) and TCE sites are displaying the Title VI Civil Rights Poster(s) and/or other Title VI products based on required Department of Justice Regulation 28 CFR § 42.405 (a)-(d).

    12. Provide support to VITA and TCE sites throughout the duration of the program activity.

    13. Provide VITA and TCE site coordinator with territory managers’ contact name and phone number.

    14. Conduct reviews on the operating data in both STARS and SERP and making test calls to appointment only sites for accuracy as directed by headquarters. Review SERP to insure the existing and corrected data was uploaded to SERP. If corrections are required to AARP sites, the relationship manager should notify the appropriate local AARP representative. Report all STARS and SERP systemic problems to SPEC Strategic Planning & Development.

    15. Ensure that all related e-file support documents, are maintained and processed as required at the territory office and the site.

    16. Assist TIGTA with their reviews and provide corrective actions for sites operating outside of the minimum requirements if funds are available, conduct partner recognition.

    17. Recognize partners and issue volunteer certificates as appropriate.

    See IRM 22.30.1.5. for additional SPEC territory specific responsibilities for the TCE Program.

  3. SPEC Training Support Tool
    The SPEC Training Support Tool is used to assess each partner’s training needs. Territory offices will assess the level of risk for each partner based on a review of the partners’ prior year results; reject rates, production, Quality Site and Return. Form 13826, SPEC Training Support Tool, will be used for this purpose. Results gathered from Form 13826 will help determine SPEC’s level of involvement with each partner. The use of the tool and resulting evaluation is mandatory. All levels of management will ensure consistency in implementing this new approach in support of partner training needs.

  4. Responsibility for the SPEC Training Support Tool - Relationship Manager

    • To assess their partners’ volunteer training plans using Form 13826 as a guide.

    • To discuss with the territory manager the planned actions with the particular partner.

  5. Responsibility for the SPEC Training Support Tool - Territory Manager

    • Deliver this requirement to all relationship managers.

    • Review completed Forms 13826, discuss the results with the relationship manger and indicate concurrence or other actions needed by signing and dating the form.

    • Maintain Forms 13826 either in a partner file maintained by the relationship manager or a group file retained by the territory.

  6. Level Assistance Provided on the SPEC Training Support Tool Based on Level Of Risk
    The following risk levels will identify the amount of assistance relationship managers will provide partners in delivering training to volunteers. Low risk indicates very little involvement, while high risk will require relationship managers to be more involved in partner training plans. The risk levels are:

    1. Low Risk - Requires face-to-face conversation with the partner to cover the quality process, as well as, any new tax law and TaxWise® updates, with a PowerPoint® presentation. If a face-to-face meeting is not feasible due to distance of the partner, the territory may decide upon a conference call discussion.

    2. Medium Risk - Necessitates a SPEC employee to complete the action in a) above, and also be involved in the train-the-trainer session in person to observe volunteer training.

    3. High Risk -Requires the SPEC employee to complete the actions in a) and b) above, and to assist the partner with developing a plan for the delivery of the quality process, tax law, and TaxWise® training. The plan should include SPEC’s observation of volunteer training, or if not possible due to the travel distance to the training location, the relationship manager should review the lesson plans to ensure all critical items are included.

  7. Computers and Printers
    Determining computer and printer needs and balancing against available resources; providing support to partners as agreed upon; communicating policy and procedures; around the operation and loan; and ensuring documentation is maintained.

  8. Training and Testing of Volunteer
    All partners must test volunteers using an IRS test to certify the competency of the volunteers. This also includes ordering the necessary training and instructor material for training classes.

  9. Comprehensive Guidance for Partners
    As SPEC moves toward realizing more self-sufficient partnerships, the need to provide additional guidance and direction will increase. At the request of partners, comprehensive guidance is created to depict the electronic filing roles and responsibilities of IRS, partners, site coordinators and volunteers. This guidance is issued under the signature of the SPEC director. Territories should use their judgment and share this information with their partners as opportunities arise. Ideally, this should be shared annually as commitments are discussed for volunteer return preparation activities. The guidance and supporting documents can be found on SPEC’s web-page, The Point, located at http://win.web.irs.gov/spec/spec_vol_prgms.htm

22.30.1.4.3  (10-01-2007)
Administration of Program Materials

  1. Program materials are developed, maintained and updated by the Education and Product Development Staff (E&PD).

22.30.1.4.4  (10-01-2009)
Planning, Recruitment, Retention and Recognition of Volunteers

  1. Types of Volunteers
    Since a sponsor will be evaluated on their ability to efficiently serve taxpayers while providing high quality assistance, selective recruitment of volunteers should be an important objective. In recruiting volunteers, sponsors should consider the need for the following type of volunteers:

    • Tax assistor

    • Training instructor

    • Site coordinator

    • Screener

    • Quality reviewer

    • Recruitment/publicity specialist

    • Computer specialist

    • Interpreter

    Sample position descriptions for all of these volunteer positions are available within Publication 1084, IRS Volunteer Site Coordinator’s Handbook for dissemination to TCE sponsors interested in incorporating them into their recruitment campaigns

  2. Responsible VITA and TCE programs require:

    • Regular, consistent contact between SPEC partners and volunteers.

    • A well−defined mission and established operating principles (who, what, where, when, why and how activities will be performed)

    • Input from originators, staff, potential volunteers, and partners

    • Assessment of community need

    • Realistic, attainable, and easy to understand operational plan

    • Goals, objectives, and time-lines, for all aspects of the plan

    • Resource development plan.

    • An established process for oversight.

    • Adherence to general principles of volunteerism.

    • Volunteer staff with appropriate skills.

    • Written job descriptions for all staff and volunteer positions.

    • Adherence to Employee Equal Opportunity requirements.

    • Adherence to Title VI requirements.

    • Written administrative and program procedures.

    • Program evaluation and ongoing assessment.

    • A long-range plan that has community input.

    • Risk management and confidentiality policies.

    • A prudent and reasonable rationale for staffing requirements that is based on: the organization’s statement of purpose and goals; the needs of volunteers and taxpayers; community resources; staff and other volunteers’ skill levels.

  3. The VITA and TCE programs should include:

    • a recruitment plan

    • leadership workshop for site managers and instructors

    • orientation for volunteers and partners

    • monitoring process

    • support process

    • recognition process

    • retention process

    • evaluation process

  4. Volunteer Recruitment
    Volunteers staff VITA and TCE sites and should be recruited year round. The avenues for recruitment of volunteers are many and varied. Volunteers can be recruited from various sources. These sources include but are not limited to:

    • Traditional volunteers recruited through advertising campaigns, or who are referred by volunteer agencies.

    • High school and college students whose primary goal is to volunteer in a learning environment that will enhance their education.

    • Volunteers from the workplace who may or may not be reimbursed by the their employers.

    • Volunteers from agencies who reach a similar clientele such as, Non-Profit organizations (AARP, RSVP, United Way, Annie E. Casey Foundation, National League of Cities, Community Action Agencies, Community Colleges, state and federal agencies.

    • Community Based Coalitions provide volunteers to staff volunteer sites as part of their partnership with the IRS.

    • Professional organizations with mutual interests such as the National Association of Accountants for the Tax Practitioner Institutes, and Enrolled Agents.

  5. A comprehensive recruitment plan includes:

    • Year-round marketing and public relations.

    • Strategies that portray accurate expectations (training, hours), skills needed, and opportunities available (return preparation, translator, aide/screener, site manager, etc.)

    • Targeted recruitment − sources that have similar clientele (low to moderate income taxpayers), mutual interest and a desire to help.

  6. Leadership Workshops for Site Managers and Instructors
    SPEC territory offices should conduct leadership workshops for site managers and instructors in the fall. Offices should try to conduct workshops in locations convenient to the largest number of site managers. The workshops should include:

    • SPEC organizational overview and mission

    • Program overview

    • Site manager roles and responsibilities

    • Community based partnership model

    • Quality site requirements

    • Volunteer recruitment

    • Training alternatives

    • Ordering VITA/TCE materials

    • Reporting requirements

    • Quality control

    • Disclosure, security and confidentiality

    • E-file tax

    • Tax law updates

    • SPEC programs

    • Volunteer recognition

    • Distribution and review of the Volunteer Coordinator's Handbook.

  7. Orientation for Volunteers or Partners
    Prior to filing season, site managers should conduct a volunteer orientation session. The orientation meeting for TCE is held annually (usually in December). This session can be conducted in conjunction with volunteer training and should include:

    • Program overview

    • Level of commitment expected (time, energy, flexibility)

    • Expectations and restrictions (accountability)

    • Benefits and rewards they can expect

    • A summary of program policy (privacy, confidentiality, security)

    • Skill assessment and development

    • Job descriptions

    • Training requirements.

  8. Volunteer Support
    The VITA and TCE programs requires support from a partner/coalition. Site support has been identified above. In addition to those aspects already identified, support can also consist of:

    • Ongoing peer support groups for volunteers, participants, and others.

    • Ongoing training and development.

    • Relevant issue discussion and information dissemination.

  9. Volunteer Retention
    Retention of volunteers is a very important aspect of the VITA and TCE programs. Some suggestions to retain volunteers from year to year are listed below:

    • Recognition of volunteers.

    • Newsletters or other mailings to participants, mentors and supporters.

    • Networking with appropriate organizations.

    • Social gatherings of different groups as needed.

  10. Volunteer Recognition
    In the past SPEC has provided funds to recognize volunteers for their efforts and support during the filing season. However, due to continuing budget reductions, and SPEC partners becoming more self-sufficient partner/coalition resources should be utilized to cover the cost of volunteer recognition for the approximate 70,000 volunteers in the program. SPEC no longer provides recognition resources for volunteers. Showing appreciation to volunteers is essential to volunteer management. Partner/Coalition resources should be utilized to cover the cost of volunteer recognition for the VITA program. It will be left to the discretion of the TCE sponsors on whether they will include Recognition Items as part of their overall program plan. For specifics on how sponsors should report and itemize any TCE Recognition items, refer to Publication 1101, TCE Application Package.

  11. Types of Recognition
    Volunteers and sponsors may be recognized on the basis of the level of their participation and/or length of service. Suggested recognition includes:

    • A formal kickoff event

    • Volunteer recognition trinkets (provided by partners/coalitions)

    • Annual recognition ceremony

    • Certificates and letters of appreciation

    • Articles in newsletters may be used to add a continuous expression of appreciation.

  12. Recognizing outstanding roles
    However, there are instances where SPEC should recognize volunteers for their outstanding role in the Volunteer Programs. For example, there are some instances where outstanding volunteers are not recognized because:

    • They are located in rural areas

    • They have no partner or coalition affiliation

    • They have partners with limited resources.

  13. Volunteer recognition for outstanding roles--Presentation
    The way in which a volunteer is recognized will determine the value of the appreciation. If the volunteer is recognized during a significant ceremony, meeting or other activity, the intent has a greater value than just providing a certificate in the mail. The volunteer’s city/state or local government officials can also play a part in presenting the recognition certificate. As listed below, you may also be able to present a council resolution for honoring a volunteer in an outstanding activity by contacting your local council member and making the presentation during a city council meeting. Each area/territory will need to plan how to recognize outstanding volunteers for unique and/or outstanding contributions in the volunteer return preparation program during the filing season. Recognition can be used to appreciate one or several volunteers based on the final decision of the area director/territory manager.

  14. Non-Monetary Recommended Recognition Items: Here are some no cost recommended options to use for volunteer recognition.

    • City council resolutions for recognizing volunteers for their contribution in the city may be obtained from your local city council or mayor’s office. Contact your volunteer’s local city council official for information on how to secure a council resolution recognizing your outstanding volunteers’ efforts. These resolutions can also be presented during a council meeting and it can be described as providing the outstanding volunteer with a day of recognition in their name. If this is something you are interested in, you should plan with your local dignitary as soon as possible.

    • Articles in local weekly/monthly newsletters/newspapers may be used to add a continuous expression of appreciation for your outstanding volunteer’s efforts. Depending of the way the articles are written and/or presented, it may be considered as a public service announcement (free of charge). These efforts should be coordinated with your local communication’s specialist.

    • Certificate and service seals are available to recognize volunteers. The next paragraph lists them

  15. Certificate and Service Seals Available to Recognize Volunteers:

    • Form 9234, SPEC Certificate of Appreciation, is issued by territory offices to individuals and groups or organizations that assist the IRS through one of IRS' Volunteer and Community Partnerships programs.

    • Publication 3711, Volunteer Certificate Folder, catalog number 31083Z

    • Form 13357, Community Service Leadership Certificate of Appreciation, is issued by territory offices to partners or coalitions that assist the IRS through one of IRS' Volunteer or Outreach Programs.

    • Letter 3674 and Letter 3674 (SP) are Volunteer Letters of Appreciation that can be used to personally recognize the efforts and contributions of the volunteers who had participated in the VITA /TCE programs. The SPEC director signs this letter.

    • Letter 3674 A and Letter 3674 A (SP) are Partner Letters of Appreciation used to personally recognize the efforts and contributions of partners who had participated in VITA/TCE programs. The SPEC director signs this letter.

  16. Partner Recognition
    Based on the availability of funding, headquarters may provide funds to the territory offices to recognize partners for their efforts during the filing season. In the event that headquarters is not able to officially distribute funds (ie., continuing resolution budget), an alternative would allow the area/territory to use supply funds to purchase partner recognition items until SPEC can provide reimbursement. In the event that the area/territory is low on supply funds, the area/territory may submit a request to have a portion of the available travel funds reprogrammed by headquarters. The area is responsible for reviewing and processing any recommendations for special awards that have been submitted for the VITA program by the territory offices that require the area offices approval and action. The territory office is responsible for issuing volunteer certificates if partners are unable to recognize their volunteers (see Volunteer Recognition above).

  17. Guidance for Partner Recognition

    • This guidance can only be used for purchasing partner recognition items. The list may not be all-inclusive and it will be revised as additional items are approved.

    • The way in which a partner is recognized will determine the value of the appreciation. If the partner is recognized during a significant ceremony, meeting or activity, the intent has a greater value than just providing the partner with a plaque at their regular place of business.

    • The partner’s city/state of local government officials can also play a part in presenting the recognition certificate. You may also be able to present a council resolution in the partners honor by contacting your local council member and making the presentation during a city council meeting.

    • Since the funds are limited, each area/territory will need to plan how these funds will be used. These funds can be used to appreciate one of several partners based on the decision of the area director/territory manager.

  18. Recognition Items – Non Monetary Recognition Items

    • City Council Resolutions: City council resolutions for recognizing partners for their contribution in the city may be obtained from your local city council member or mayor’s office. Contact your partner’s local city council official for information on how to secure a council resolution recognizing your partners’ efforts. These resolutions can also be presented during a council meeting and it can be described as providing the partner with a day of recognition in their name. If this is something you are interested in, you should plan with your local dignitary ASAP.

    • Local Newsletter or News Paper Article: Articles in local weekly/monthly newsletters/news papers may be used to add a continuous expression of appreciation for your partner’s efforts. Depending on the way the articles are written and/or presented, it may be considered as a public service announcement (free of charge or a nominal fee). These efforts should be coordinated with your local communication’s specialist.

    • Partner and Volunteer Organizations Award Programs: Your partners have a wealth of programs available for their volunteers.

      Example:

      The Points of Light website, located at http://www.pointsoflight.org/programs/seasons/nvw , wants you to "Celebrate your volunteers" by signing up for a President’s Volunteer Service Award

    • Certificates & Appreciation Letters: The SPEC Partner Letter of Appreciation (both English and Spanish versions) is available to recognize volunteers:

      SPEC Partner Letter of Appreciation Purpose
      Form 9234, SPEC Certificate of Appreciation Issued by territory offices to individuals and groups or organizations that assist the IRS through one of IRS' volunteer and community partnerships programs.
      Publication 3711, Volunteer Certificate Folder, (catalog 31083Z) Used to hold certificates.
      Form 13357, Community Service Leadership Certificate of Appreciation Issued by territory offices to partners or coalitions that assist the IRS through one of IRS' volunteer or outreach programs.
      Letter 3674 and Letter 3674 (SP) are Volunteer Letters of Appreciation Issued to personally recognize the efforts and contributions of the volunteers who had participated in the VITA /TCE programs. The SPEC director signs this letter.
      Letter 3674 A and Letter 3674 A (SP) are Partner Letters of Appreciation Issued to volunteers and partners to recognize their volunteer tax preparation services and/or participation in the VITA/TCE programs. The SPEC director signs this letter.

  19. Recognition Items – Recommended Monetary Options:

    • Plaques/Clocks/Pins, etc: Purchase plaques, clocks, lapel pins and similar award items can be purchased through the IRS Corporate Express or Office Depot catalogs. When ordering these items the requestor must use prudence and care.

    • Volunteer Quality Alert Keeper: Volunteer Quality Alert (VQA) storage keepers. Binder, folder, or other creative items to be used to maintain VQA’s.

    • Certificates: Certificates to recognize partners can be purchased through the IRS Corporate Express, Office Depot catalogs or you may decide to use one of the listed.

    • Certificate Frames: Frames for protecting the certificates can be purchased through the IRS Corporate Express or Office Depot catalogs.

    • USB Number key pads or Optical Mouse: These items make number entry on any laptop fast, simple and easy. It will assist with the Select Pin Program as well as preparing returns. Because these are produced in a Non-Designated Country (NDC), under the Federal Acquisition Regulations (FAR), they must be excluded from the GSA Federal Supply Contracts, such as our BPA contracts with Office Depot and Corporate Express. Nevertheless, you may order these as Open Market items from either vendor.

    • Jump Drive: Jump drive/flash drives plug into the USB port on the computer allowing you to download updates for Tax Wise® and instead of burning a CD. The jump drive will copy updates to this jump drive and then install the updates to other computers. It can also be used to download returns from the computers. Because these are produced in a Non-Designated Country (NDC), under the Federal Acquisition Regulations (FAR), they must be excluded from the GSA Federal Supply Contracts, such as our BPA contracts with Office Depot and Corporate Express. Nevertheless, you may order these as Open Market items from either vendor.

    • Refreshment at an IRS Awards Ceremony: As a general rule under appropriations law, agencies may not use appropriated funds to pay for food or beverages. However, according to the IRS Financial Code Handbook 2004 (May 2004), when honorary (non-cash) awards are presented for a recipient that can be worn or displayed, light refreshments can be purchased at a nominal cost in connection with the VITA/TCE program. For this purpose, light refreshment are: Coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, fruit, pretzels, cookies, chips and/or muffins.

22.30.1.4.5  (10-01-2008)
VITA/TCE Training

  1. Training and certification are vital components of the Service's free volunteer tax preparation programs, SPEC provides both paper and electronic products to assist volunteer tax preparers in achieving the goals of providing high quality services and preparing an accurate return each and every time. SPEC employees, volunteer preparers and instructors participating in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs must be certified to screen, prepare returns and conduct quality reviews. IRS Volunteer Site Coordinator's Handbook, Publication 1084, contains a complete overview of the volunteer programs and training curriculum with specific information about the scope of the each program, program policies, roles and responsibilities, etc. The Product PRO contains a complete listing and description of the volunteer training products. Specific guidance and course information is also available on IRS.gov (Keyword: Community Network). The Community Network and Publication 1084 content is revised in the fall of each year with specific guidance for the upcoming filing season.

22.30.1.4.5.1  (10-01-2007)
Types of VITA/TCE Courses

  1. VITA/TCE training is built using a tiered strategy, each tier represent a complete course of study. There are seven courses of study- Basic, Intermediate, Advanced, Military, International, Foreign Students and Scholars and residents of Puerto Rico. Each course has its own curriculum and certification track. The content of each course/tier is summarized below:

    • The Basic course covers income from wages interest and dividends, and tax credits for individuals and couples. All volunteers are required to take this course.

    • The Intermediate course covers all the tax topics in the Basic course and additional income topics, including alimony, social security income, etc., itemized deductions, adjustments to income and some pension issues for individuals and families with no stock or sale of home considerations.

    • The Advanced course covers all the tax topics in the Basic and Intermediate courses including additional pension topics. Also covered are stock and sale of home issues for issues for individuals and families.

    • The Military course is generally the Advanced course with special emphasis on tax issues impacting armed services personnel and their families, i.e., combat pay, moving expenses, etc.

    • The International course is generally the Advanced course with special emphasis on international tax law for U.S. residents living outside the United States (nonmilitary), especially those served by U.S. embassies and consulates.

    • Foreign students and scholars course contains tax law specific to international students and scholars.

    • Puerto Rico course contains tax law specific to residents of Puerto Rico who must file a U.S. income tax return.

22.30.1.4.5.1.1  (10-01-2008)
Syllabus and Curriculum

  1. SPEC strives for consistency in the training that is presented to all volunteers. Instructional guidance is conveyed in Publication 4555, Process Based Training instructor Guide. The publication contains suggested course syllabuses and presentation times for classroom instructions. Link & Learn Taxes training and the printed training materials are designed for instructor led-classroom training as well as 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 apply tax law

    4. Conducting quality reviews

    Training should be tailored to meet the needs of the taxpayers the volunteers will serve. Each instructor has the flexibility to design their course for new or returning volunteers, a combination of both, or as refresher training for the most experienced volunteer.


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