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Department of the Treasury - Internal Revenue Service
Date of review ----

Form 6729-D
(October 2024)
VITA/TCE Site Review Sheet

Site name ----
SIDN ----
SEID ----

A. Review conducted by 
-- RM
-- TC
-- Partner
-- Other
B. Type of review
-- Field Site Visit
-- Remote Site Review
-- Partner review
-- Other
C. Advanced Notification 
-- Announced
-- Unannounced

Instructions: This form is used to measure the site's adherence to the Quality Site Requirements (QSR), Volunteer Standards of Conduct (VSC), and to monitor site operations for Volunteer Income Tax Assistance/Tax Counseling for the Elderly (VITA/TCE) programs. Do not enter any information that identifies a specific person in the Comments box. NOTE: The term "coordinator" includes both site coordinators and local/district coordinators. Open-ended interview questions are provided in parentheses, when appropriate. Comments are required for answer options which are underlined and can be used to indicate corrective actions taken. Questions used to determine how to answer the measurement question are in italics. The measurement questions for determining if a site is adhering to a QSR are in bold. Partners should use Publication 5140, VITA/TCE Site and Return Reviews Job Aid for SPEC Partners, for assistance in completing this form. SPEC employees should use Document 13341, Field, Remote and Return Review Resource Guide for SPEC Employees, for assistance in completing this form.

QSR # 1: Certification 

1 Are all volunteers certified in Volunteer Standards of Conduct?
-- Yes
-- No-Not certified
-- No-Unable to verify
Comments ----
2 Are all required volunteers certified in Intake/Interview and Quality Review?
-- Yes
-- No
Comments ----
3 Are all volunteers who address tax law issues certified in tax law?
-- Yes
-- No-Not certified
-- No-Unable to verify
Comments ----
4 Did the coordinator(s) at the site certify by passing the Site Coordinator Test?
-- Yes
-- No
Comments ----
5 Did the site meet the components for QSR #1?
-- Yes
-- No
Comments ----
6 Are all volunteers certified using Link & Learn Taxes?
-- Yes
-- No
Comments ----

QSR # 2: Intake/Interview and Quality Review Process

7 Are all volunteers using correct Intake/Interview and Quality Review Processes?
-- Yes
-- No-Not using Form 13614-C
-- No-Not interviewing the taxpayer
-- No-Not using Form 14446 (Virtual Site)
-- No-Does not quality review all returns
-- No-Incomplete or unapproved quality review process
-- No-Does not advise taxpayer of their responsibility for the information on their return 
-- No-Other
Comments ----
8 Is there a process which ensures returns are within scope and volunteer preparers and quality reviewers are assigned returns at their certification level?
-- Yes
-- No-Not identifying out-of-scope issues
-- No-Not identifying preparer/return certification levels
-- No-Not identifying reviewer/return certification levels
-- No-Other
Comments ----
9 Did the site meet the components for QSR #2?
-- Yes
-- No
Comments ----
10 During the return reviews, were all Forms 13614-C you reviewed complete?
-- Yes
-- Yes-Completed and corrected
-- No
Comments ----

Catalog Number 66908D
www.irs.gov
Form 6729-D (Rev. 10-2024)

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QSR # 3: Confirming Photo Identification and Taxpayer Identification Number (TIN)

11 Are all volunteers using photo identification to confirm the identity of the taxpayer (and spouse, if married filing jointly) and Taxpayer Identification Numbers (TIN) for everyone listed on the return? (Tell me about the process used to confirm taxpayer identity and TIN.)
-- Yes-Photo IDs checked or exception applies
-- No-Not reviewing photo identification number
-- No-Spouse/Taxpayer not present/No Power of
-- No-Not confirming taxpayer identification
-- No-Other (use if more than one "No" applies) Attorney
Comments ----

QSR # 4: Reference Materials

12 Are all required reference materials available at the site (electronic or paper)? (Tell me what reference materials you have at the site.)
-- Yes
-- No-Publication 4012 not available
-- No-Publication 17 not available
-- No-Publication 4299 not available
-- No-Volunteer Tax Alerts/Quality Site Requirements Alerts/CyberTax Alerts not available
-- No-Other (use if more than one "No" applies)
Comments ----
13 Is there a process which ensures all volunteer alerts are reviewed by all IRS-tax law certified volunteers? (What is your process for sharing volunteer alerts with your volunteers?)
-- Yes
-- No
Comments ----

QSR # 5: Volunteer Agreement

14 Is the volunteer's identity, name and address confirmed using government-issued photo ID, and are Forms 13615 signed and dated by the volunteer and approving official? (Tell me the process for securing signed volunteer agreements.)
-- Yes
-- No-Unable to verify
-- No-Not signed/dated by volunteer or approving official
-- No-Form 13206 does not certify Forms 13615 validation
-- No-Not requiring government-issued photo ID
-- No-Other
Comments ----
15 Were any violations to the Volunteer Standards of Conduct (VSC) identified?
-- No violations identified
-- Yes-Violation to VSC #1 - Follow all Quality Site Requirements (QSR)
-- Yes-Violation to VSC #2 - Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers
-- Yes-Violation to VSC #3 - Do not solicit business from taxpayers you help or use the information you gained about them (taxpayer information) for any direct or indirect personal benefit for yourself, any other specific individual or organization
-- Yes-Violation to VSC #4 - Do not knowingly prepare false returns
-- Yes-Violation to VSC #5 - Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE programs
-- Yes-Violation to VSC #6 - Treat all taxpayers in a professional, courteous, and respectful manner
Comments ----
16 Did the site meet the components for QSR # 5?
-- Yes
-- No
Comments ----
17 Is the latest revision of Publication 4836, VITA/TCE Free Tax Programs (VolTax), available to all taxpayers who seek services at the site? (Tell me about your process for ensuring volunteers and taxpayers know how to report unethical issues.)
-- Yes
-- No
Comments ----

QSR # 6: Timely Filing of Tax Returns

18 Are timely filing requirements met after securing taxpayer consent? (Talk about your process for transmitting returns, obtaining acknowledgements, and correcting rejects. Tell me about the site's process to have taxpayers sign their tax return.)
-- Yes
-- No-Not transmitting timely
-- No-Form 8879 not signed
-- No-Not retrieving acknowledgments timely
-- No-Not notifying taxpayers of rejects timely
-- No-Form 8879 not signed prior to e-filing Form 4868
-- No-Other (use if more than one "No" applies)
Comments ----

QSR # 7: Civil Rights

19 Is a current Civil Rights poster made available to all taxpayers who seek services at the site? (Talk about your process for ensuring volunteers and taxpayers know how to report Civil Rights issues identified at your site.)
-- Yes
-- No
Comments ----

Catalog Number 66908D
www.irs.gov
Form 6729-D (Rev. 10-2023)

<Page 3>

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QSR # 8: Correct Site Identification Number (SIDN)

20 Is the site using the correct site identification number? (What site identification number are you using?)
-- Yes
-- No
Comments ----

QSR # 9: Correct Electronic Filing Identification Number (EFIN)

21 Is the site using the correct electronic filing identification number? (What electronic filing identification number are you using?)
-- Yes
-- No
Comments ----

QSR # 10: Security, Privacy, and Confidentiality

22 Are the site's computers and internet connection encrypted and password protected? (Tell me about measures taken to password protect computers and internet connections.)
-- Yes
-- No-Internet not secure
-- No-Computers without passwords
-- No-Other
23 Are adequate security measures taken to protect computers, printers and all other equipment during and after site operating hours? (Tell me about measures taken to protect computers and all equipment used by the site.)
-- Yes
-- No
Comments ----
24 Does the site protect, safely store and properly dispose of personally identifiable information (PII)? (Talk about the process you use to protect, store and dispose of taxpayer data.) Document site response in the comments section.
-- Yes
-- No-PII not protected
-- No-PII not properly disposed
-- No-Other
Comments ----
25 If Section 7216 is applicable, are consent notices obtained and properly secured? (Do you or your partner collect taxpayer information which is used for anything other than preparing tax returns? If yes, talk about how a taxpayer's denial to consent of use and disclosure notices are handled.)
-- Yes-Consent notices are properly secured
-- N/A-Consent notices are not required
-- No-Consent notices are not properly secured
Comments ----
26 Did the site meet the components for QSR #10?
-- Yes
-- No
Comments ----
27 Does the site use the tax software features to generally limit volunteer access to tax returns? (Talk about the processes used to limit volunteer access to tax returns in the tax software.)
-- Yes
-- No
Comments ----
28 Do all volunteers identify themselves to the taxpayers they assist? (Tell me about your site's process for volunteers identifying themselves to taxpayers.)
-- Yes
-- No
Comments ----

Site Operations

29 Is the site operating information correct in SPECTRM? (What are your site operating days and hours?)
-- Yes
-- No
Comments ----

Adherence to Quality Site Requirements

30 What is the overall Quality Site Requirement adherence rating?
Comments The adherence rate is calculated by awarding 10 points for each of the measurement questions marked "Yes". The measurement questions are 5, 9, 11, 12, 16, 18, 19, 20, 21, and 26.

Remarks section (include any general comments and/or required comments if there was insufficient space in an individual question's Comments section) ----

Catalog Number 66908D
www.irs.gov
Form 6729-D (Rev. 10-2024)
