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

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

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

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

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

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

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

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

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

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

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

The transmitting site must apply for only one EFIN.

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

All sites must follow the software contract requirements.

The volunteer at the virtual intake location:

The Form 14446, Virtual VITA/TCE Site Model, Taxpayer Consent must explain the entire process including:

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

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

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

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

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

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

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

SPEC measured results include:

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

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

The information that follows in this section:

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

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

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

Some primary models include:

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

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

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

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

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

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

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

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

The TCE Program must follow rules specific to compensation:

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

The VITA Grant Program allows its participants to supply compensation (in the form of salaries, wages, and benefits) for the following positions whose roles and responsibilities, as described in the Publication 1084, Volunteer Site Coordinator Handbook, does not include the preparation of tax returns:

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

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

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

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

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

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

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

SPEC encourages all volunteers to use the e-learning application, LLT for certification. LLT includes both English and Spanish lessons. The application has ten (10) VITA/TCE courses/certifications:

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

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

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

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

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

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

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

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

Certification of volunteers verifies that all volunteers and participants meet basic competency requirements. Establishing standardized tests and certification processes increases the quality of the returns prepared and the level of customer service delivered. Volunteers must certify via paper or LLT as shown in the table below:

SPEC encourages volunteers to use the online method (preferred) to certify wherever possible. IRS allows partners the choice of administering the IRS test in a classroom setting or allowing the volunteers to take the test at home. Volunteers access VITA/TCE training and online certifications through Link and Learn Taxes e-learning. LLT automatically scores the test and volunteers may sign, and print or email the electronic Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs. The volunteer must deliver the certification document to the training coordinator, instructor, or another person as appointed designated by the VITA/TCE partner.

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

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

Volunteers must keep the test document and only return the Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, and the test answer sheet, if applicable, to their training coordinator, site coordinator or designee.

Volunteer tax preparers and quality reviewers must pass the VITA/TCE certification with a score of 80 percent or higher. Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, includes instructions for completion of the test and obtaining certification.

The TM, SPEC Headquarters’ designee and FS&A analysts can obtain certification reports on LLT and can supply partner specific listings to sites for validation. IRS employees must use secure messaging when emailing within the IRS if data contains Personally Identifiable Information (PII) information. To share with partners, use phone, fax, or postal mail. See IRM 10.5.1, Privacy and Information Protection, Privacy Policy (Faxing section). Managers who need access to the certification reports must first register on the LLT test login page and contact the FS&A training analyst for access to the reports.

Instructors and partners confirm certifications when using other training delivery methods. Partners and/or sites must keep confirmed certifications on site.

Form 6744, Volunteer Assistor’s Test/Retest, test booklet mirrors Link & Learn (LLT). SPEC encourages volunteers to certify online (preferred method) whenever possible.

Test takers have a different test for the test and retest.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

SPEC prefers volunteers complete their certifications online through LLT. The volunteers with a passing score (i.e., 80 percent or higher) can try to certify in Intake/Interview & Quality Review and in tax law (i.e., Basic and Advanced). Volunteers must complete and sign Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs. Forms printed from LLT include electronic signatures. Volunteers can take the written test in a classroom. If the volunteer does not take the test in LLT, the sponsoring organization must grade the test and record the passing score on the Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs.

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

All volunteers must supply the highest quality and best service to taxpayers. All volunteers must sign and date a new Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, each year. By signing, the volunteer states they agree to follow the program requirements and uphold the highest ethical standards. Partners or site coordinators must sign and date Form 13615, Volunteer Standards of Conduct Agreement - VITA/TCE Programs, showing they have confirmed the volunteer’s identity and validated the volunteer’s certification level. Furthermore, all SPEC partners must sign Form 13533, Sponsor Agreement, or Form 13533-A, FSA Remote Sponsor Agreement, certifying adherence to the strictest standards of ethical conduct.

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

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

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

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

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

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

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

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

Examples of topics for information sharing include:

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

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

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

SPEC HQ responsibilities about FEAB:

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

NP must:

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

FS&A must:

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

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

TM must:

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

RM must:

RM must interact with the National RM to:

A non-compliant issue occurs:

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

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

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

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

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

A non-compliant issue occurs when the reviewer finds IRS tax law-certified volunteers not confirming taxpayer identities using acceptable documentation:

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

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

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

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

The reviewer must inform the site coordinator that the volunteer cannot work at the site until the volunteer and coordinator complete Form 13615, The Volunteer Standards of Conduct Agreement - VITA/TCE Programs. The volunteer signs and dates the form and the partner coordinator certifies by signing and dating.

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

Anyone seeking services from a site may find and report violations to IRS by sending an email to www.voltax@irs.gov. Sites must make available to all taxpayers Publication 4836, VITA and TCE Free Tax Programs - English and Spanish. Form 13614-C, Intake/Interview and Quality Review Sheet, Publication 730, Important Tax Records Envelope (VITA/TCE), and AARP Foundation Tax-Aide D-143 list the email address and information.

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

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

The reviewer must provide the site coordinator with the correct procedures depending on the situation. The reviewer must refer to the Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, which explains the process to the site coordinator. The reviewer must also notify the territory manager and relationship manager (RM) of the non-compliance.

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

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

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

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

A non-compliant issue occurs when tax returns prepared at the site show a missing or incorrect SIDN. For an incorrect SIDN or no SIDN, the site must correct or input the SIDN, check all non-networked computers and review any non-transmitted returns. If the reviewer discovers an incorrect SIDN or no SIDN, the site must correct or input the SIDN. The site must also check all non-networked computers and review any non-transmitted returns. The reviewer gives the correct SIDN, assists in editing the preparer(s) set up and educates the coordinator on the importance of using the correct SIDN on all tax returns prepared by the site.

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

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

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

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

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

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

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

Types of data breaches:

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

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

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

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

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

To promote an unbiased appearance, Statistics of Income (SOI) decides the sample size and randomly selects the sites for review based on criteria set by SPEC.

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

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

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

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

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

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

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

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

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

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

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

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

QSS reviewers complete "Quality Statistical Sample (QSS) Reviews" course 32055 in Integrated Talent Management (ITM) prior to completing QSS reviews.

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

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

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

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

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

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

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

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

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

The QSS reviewer randomly select a return, including amended and/or prior year returns to complete the review. The site coordinator must not decide which returns to review.

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

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

To ensure the taxpayer understands the QSS review process, explain the process and give the taxpayer Publication 4675, Request to Quality Review Your Tax Return, to keep with the taxpayer’s tax return in case they have questions about the QSS review after the fact. The Publication 4675 must include the QSS reviewer’s name (full name, first name and last initial, or first initial and last name) or IRS Smart Card ID number. This allows management to prove that the QSS reviewer performed a valid review with no ID theft concerns based on these reviews.

Publication 4675 emphasizes the QSS reviewer does not keep Personally Identifiable Information (PII) as part of the quality return review. Taxpayers may refuse to take part in the QSS review process. If they refuse to take part, the QSS reviewer must randomly select another return for review.

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

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

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

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

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

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

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

The QSS reviewer uses Form 6729-R, QSS Return Review Sheet, to verify the accuracy of the selected return. The QSS reviewer uses for guidance to review each line of the tax return.

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

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

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

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

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

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

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

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

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

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

The management assistant (MA) in the Quality Program Office (QPO) controls the scanner inventory. The MA creates and keeps a spreadsheet that tracks the scanner inventory in QPO. The spreadsheet, at a minimum, includes the bar code, any other identifying information, the assigned reviewer, date assigned, condition of the scanner, and date returned. In addition, the spreadsheet states whether the scanner works and if any parts are missing, etc.

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

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

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

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

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

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

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

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

By Tuesday following the week of a review, the QSS reviewer must correctly enter Form 6729, Site Review Sheet, and Form 6729-R, QSS Return Review Sheet, into the Site Quality Module (SQM) in SPECTRM. The Quality Database User Guide supplies instructions on how to access and input results into SQM.

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

Once the QSS indicator posts, the reviewer enters Form 6729 and Form 6729-R to the SQM database.

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

Send the Final Results to:

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

As soon as possible, but no later than five business days after receiving the Final Results email, the territory manager (TM) and relationship manager (RM) must review the information and send the results and forms to:

The QSS reviewer must include non-compliance to the Quality Site Requirements (QSR) and Volunteer Standards of Conduct (VSC) violations in the Final Results email to the Territory office. In response to the reviewer’s recommended corrective and/or follow-up actions, the TM must contact the RM to begin follow-up actions as soon as possible.

The RM documents follow-up actions at the bottom of the email and send it to the QSS reviewer and Field Support & Analysis (FS&A) analyst within seven (7) business days. If the RM and TM do not respond about recommended corrective and/or follow-up actions, the reviewer must note the reasons and send within seven business days in the same manner listed above. If the RM or TM do not respond, the QSS reviewer closes the case and documents that the reviewer did not receive on a prompt response on Form 14512, Overview Review History Sheet.

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

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

The QSS reviewer uploads the redacted site review files to the quality shared drive within fifteen (15) business days after the review. The electronic files include:

The QSS reviewer keeps the electronic files on their computer in an encrypted folder until September 30th.

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

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

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

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

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

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

The secondary reviewer must:

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

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

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

The Chief, Quality Program Office (QPO) distributes cases to each secondary reviewer based on their availability.

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

The QSS reviewer must record the accuracy of returns and the results of the site review in the final-results email.

The QSS reviewer must place an electronic version of the case file on the quality shared drive.

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

The secondary reviewer keeps the electronic secondary case files in an encrypted folder on their computer until September 30.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The relationship manager (RM) sends the notice of change to the Final Results and corrected forms to their site coordinator/ partner within five (5) business days.

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

SPEC HQ keeps both the QSS and case files on the QPO Reviews shared drive for three years.

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

SPEC territory offices must review at least one site affiliated with each of the VITA and TCE grant partners in their territory. SPEC Territory offices must include VITA and TCE grant partners in Field Support & Analysis (FS&A) and the territories comprehensive FSV plan. SPEC territory offices may complete reviews at more than one site from each grant partner.

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

Territories must select sites for FSV using the following criteria:

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

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

Territories must visit every site, every five (5) years with 10 percent of reviews conducted as FSV and 10 percent as RSR.

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

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

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

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

Territory managers (TM) must:

Territory offices must:

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

SPEC HQ must:

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

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

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

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

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

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

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

Visits must maximize available travel resources. This includes scheduling more than one field site visit FSV on the same day in a specific area.

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

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

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

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

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

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

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

The reviewer must generate a copy of Form 6729-D, Site Review Sheet, from the SQM and attach it to the results email. SPEC provides email templates to help with reporting the results of the visit.

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

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

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

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

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

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

Territory offices keep files from FSV.

The reviewer must begin the review by thanking the coordinator for their participation in the VITA/TCE program. The reviewer tells the coordinator that the review includes a site review and a return review for an FSV.

The reviewer must explain:

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

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

A return review includes:

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

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

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

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

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

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

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

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

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

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

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

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

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

If the reviewer finds discrepancies or conflicting information between the tax return, source documents, and Form 13614-C, Intake/Interview & Quality Review Sheet:

If the reviewer cannot decide accuracy based on supporting documentation:

Show corrections to Form 13614-C, Intake/Interview & Quality Review Sheet, by writing "SPEC" near the correction.

Complete Form 6729-C, FSV Return Review Sheet, after reviewing the tax return.

The reviewer must compare the completed Form 13614-C, Intake/Interview & Quality Review Sheet, to the tax return and supporting documents.

Review the tax return line-by-line against the information provided on Form 13614-C, Intake/Interview & Quality Review Sheet, and source documents.

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

Answer all questions on Form 6729-C, FSV Return Review Sheet, based on the results of the return review.

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

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

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

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

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

The reviewer tries to conduct a return review prior to the site review. However, the reviewer may begin a site review at once wen the TC has to wait for a quality reviewed return.

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

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

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

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

The reviewer asks the coordinator to: