Your task in writing an award nomination is to let others see why the person you are nominating is so great! You have the opportunity to brag about someone you know, but the catch is that you may use only written words to introduce this person. Your nominee will be visible only through the words you write describing him or her.

Therefore, make every word count. Put yourself in your reader’s shoes. Assume your reader has no knowledge of your nominee’s contribution. Then tell them why your nominee clearly deserves this award.

SPEC's premier award, the Leadership Award, is given to an individual whose leadership attributes are worthy of emulation throughout SPEC. Leadership is not defined by position, but by action. Therefore this award is open to all SPEC employees.

The SPEC Leadership Award is intended to recognize exceptional leadership and is not automatically presented every year.

The SPEC Leadership Award recognizes:

The SPEC Partnership Award is given to recognize an individual or small group of employees working to develop a single coalition or initiative and innovation in support of partnership. This award is not intended to recognize initiatives, but rather to recognize innovation, creativity, and effort regardless of the success or failure of the initiative. This award is open to all SPEC employees.

The SPEC Partnership Award is presented annually.

The SPEC Partnership Award recognizes:

The SPEC Achievement Award is given to an individual or Task Team for distinguished acts in support of SPEC's goals and objectives. This award is open to all SPEC employees and task force teams.

The SPEC Achievement Award is presented annually.

The SPEC Achievement Award recognizes:

The SPEC Territory of the Year Award is given to an individual territory in recognition of their full support of SPEC's concept of operations, achievement of SPEC strategic business plan objectives and success in implementing the partnership approach. This award is open to all SPEC territories and is selected by the Director of SPEC. No nominations are solicited or accepted for this award.

The SPEC Territory of the Year Award is presented annually.

The SPEC Territory of the Year Award recognizes:

The Virtual VITA/TCE (formerly Alternative VITA/TCE Model and Alternative Rural Method) approach uses the same process as traditional VITA/TCE except that the preparer and taxpayer are not face-to-face. Technology such as internet, fax and video is used to connect the volunteer preparer and the taxpayer. Although suitable for rural environments where it is difficult to build a traditional VITA site, this approach can be used in urban settings to provide a free alternative to qualified taxpayers.

Procedures were developed to assist partners with consistent instructions for operating a free, Virtual VITA/TCE site, to assist low income taxpayers in addition to the procedures already established for the operation of a Traditional VITA and TCE site.

In traditional VITA and TCE sites, a certified volunteer is required to conduct face-to-face interviews with taxpayers as their returns are prepared, quality reviewed and e-filed. This is the optimum method of volunteer tax preparation.

In an effort to increase the amount of free tax preparation provided to all eligible taxpayers, the VITA and TCE Site requirements were expanded to address the needs of partners and taxpayers. In cases where the use of a traditional VITA and TCE site may not be practical, SPEC partners may use an Virtual VITA/TCE Model.

SPEC proposes a model that advocates two organizations/sites partner to provide VITA and TCE services through the incorporation of two components:

There are many reasons all eligible taxpayers are not able to take advantage of the free VITA and TCE. In some cases, partners have distinct challenges trying to operate traditional free tax preparation sites for a variety of reasons; including the lack of certified volunteers, equipment, current IRS regulations and travel funding. In other instances, the taxpayer is not able to access a traditional VITA and TCE site.

SPEC wants to ensure that all eligible WI taxpayers are receiving all the tax credits and benefits to which they are entitled. In order to reach all eligible WI taxpayers, SPEC expanded previously issued guidance on the Alternative Rural Method to apply to all sites that would benefit from this model.

The “Virtual VITA/TCE Model” uses the same process as traditional VITA/TCE except that the preparer and taxpayer are not face-to-face. Technology (i.e. internet, fax, video, etc.) is used to connect the volunteer preparer and the taxpayer.

The Intake Site can be located in a rural area or in a location where taxpayers cannot access a traditional site. No tax returns will be prepared at the Intake Site. Any volunteer, IRS-certified or non-IRS-certified, will review the taxpayer’s proof of identity and source documents and initiate the intake process by providing the taxpayer with Form 13614 - C, Intake and Interview Sheet (IRS or partner created and approved) to complete.

Non-certified volunteers cannot provide any tax advice to the taxpayer and should advise the taxpayer to discuss any concerns with an IRS-certified volunteer. The Intake Site may fax, e-mail, scan or mail copies of the taxpayer’s documents necessary for preparation of the tax return at the Preparation Site.

IRS-certified volunteers, located at the Intake Site, can conduct a face-to-face interview and quality review with the taxpayer. The Intake Site volunteer will fax, e-mail, scan or mail copies of the taxpayer’s necessary documents to the Preparation Site for preparation of the tax return. In these cases, the return is prepared by the Preparation Site in order to e-file the tax return.

The Preparation Site may be located in a more populated or centralized area. This site location may prepare tax returns:

IRS-Certified volunteers at the Preparation Site will review the taxpayer’s documents (faxed, e-mailed, scanned or mailed from the Intake Site) to prepare the tax return. The IRS-certified volunteer will call the taxpayer and conduct the interview while verifying the information included on Form 13614-C, Intake and Interview Sheet. The certified volunteer may or may not keep the taxpayer on the phone while the return is prepared. However, they will complete the return based on the information received and the taxpayer’s interview.

Once the certified volunteer completes the return, it must be faxed, e-mailed, scanned or mailed back to the Intake Site or directly to the taxpayer for their review. After the taxpayer has reviewed the return, a certified volunteer must talk to the taxpayer to conduct the Quality Review of the prepared return and then secure required taxpayers’ signatures on Form 8879, IRS e-file Signature Authorization. The taxpayer or the Intake Site will fax, e-mail, scan or mail the taxpayer’s signed Form 8879 with the required attachments (W-2s, etc.) back to the tax Preparation Site for e-file transmission. Once completed, Form 8879 should be returned to the taxpayer.

Each Preparation Site will serve taxpayers that meet the current VITA and TCE guidelines.

A Preparation Site location will apply for only one EFIN and associated SIDN for use to prepare tax returns, both, as a Traditional Tax Preparation Model site and as a Virtual VITA/TCE Model site. The Preparation Site must insert the Intake Site’s SIDN on the necessary tax forms.

Each Intake Site location should obtain a separate SIDN to be used on all tax returns prepared using the Virtual VITA/TCE Model.

All sites must conform to the software contract requirements. See Pub 3189, Volunteer e-file Administrator Guide for more information.

The volunteer at the Intake Site will:

The Virtual VITA/TCE Site Model, Taxpayer Consent should contain and explain the entire process including:

The volunteer at the Intake Site will do the following:

The IRS-certified volunteer at the Preparation Site will call the taxpayer and conduct an interview using the completed Intake and Interview Sheet, supporting documents, and reference materials (if necessary). Additionally they will prepare the tax return ( use the SIDN designated for the appropriate Intake Site).

An IRS-certified volunteer at the Preparation Site will call the taxpayer to conduct the Quality Review by confirming the accuracy of the information on tax return based on the source documents, Form 13614-C, Intake and Interview Sheet and the taxpayer’s interview.

If an IRS-certified volunteer is located at the Intake Site, they may conduct the quality review with the taxpayer, preferably face-to-face.

Once the taxpayer receives and reviews the completed tax return, the taxpayer will sign Form 8879, IRS e-file Signature Authorization.

Either the taxpayer or a volunteer at the Intake Site will return the signed Form 8879, IRS e-file Signature Authorization to the Preparation Site for e-file transmission.

All documents, including the Form 8879, IRS e-file Signature Authorization and the signed “Virtual VITA/TCE Site Model, Taxpayer Consent” are returned to the taxpayer with a copy of the completed return. The Form 8879, IRS e-file Signature Authorization, is not required to be maintained at the site or by partners. The Preparation Site or the local SPEC office retains the signed "Virtual VITA/TCE Site Model, Taxpayer Consent" from the taxpayer for three years. All other documents are returned to the taxpayer or properly disposed.

Virtual Site procedures must be reviewed and approved by the assigned Territory Manager prior to beginning site operations to ensure the requirements in this document are covered.

The results will be measured by the following:

Only a small percentage of low to moderate income taxpayers interested in using volunteer tax preparation service are assisted through the direct model. In order to provide assistance to more taxpayers, while increasing taxpayer education and promoting self-sufficiency, SPEC now also captures returns prepared through an Facilitated Self Assistance (FSA) Model. The Facilitated Self Assistance approach uses a certified volunteer to assist taxpayers in the preparation of their tax return. Since the role of the volunteer is a facilitator, multiple taxpayers can be assisted at one time by each volunteer. This approach allows sites to offer alternatives by assisting taxpayers prepare their own simple returns. Partners can use any software that has the ability to capture the SIDN.

The information that follows in this section:

Various types of FSA models are currently available to taxpayers but not all models are included in the VITA and TCE Program.

In order for an FSA to be counted as a part of the VITA and TCE Program, the following conditions are applicable:

There are several types of self-service models where tax return counts are included in the VITA and TCE total. Availability of specific models may vary for each Filing Season.

Listed below is information on some primary models used:

Relationship Managers should take the following actions to ensure that SPEC maximizes the potential of the FSA program:

Sites can request equipment for the FSA model. Equipment requests should be identified by the territories and submitted through to HQ for processing. See IRM 22.30.1.4.2 for general information about computers for volunteers.