Volunteer Standards of Conduct (Ethics) Training

Introduction
The integrity of the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE)
Programs depends on maintaining public trust. All taxpayers using VITA/TCE services should be confident
they are receiving accurate return preparation and quality service.
All volunteers are responsible for providing the highest quality and best service to taxpayers. Along with this
responsibility, all volunteers must sign and date Form 13615, Volunteer Standards of Conduct Agreement
each year, stating they will comply with the Quality Site Requirements (QSR) and uphold the highest ethical
standards.
Furthermore, all IRS Stakeholder Partnerships, Education and Communication (IRS-SPEC) Partners must
sign Form 13533, Sponsor Agreement, certifying they will adhere to the strictest standards of ethical conduct.
Form 13533 is valid for one year after the signature date.
New volunteers must complete the Volunteer Standards of Conduct (VSC) Training. Returning volunteers are
encouraged to review the VSC Training as a refresher. All VITA/TCE volunteers must pass a VSC certification
test with a score of 80% or higher. The VSC Training will provide:
An explanation of the six Volunteer Standards of Conduct defined on Form 13615
Information on how to report possible violations
Consequences of failure to adhere to the program requirements
Examples of situations that raise questions on ethical behavior
An overview of the components included in a complete Intake/Interview & Quality Review Process

Why are we doing this?

During recent filing seasons, the Treasury Inspector General for Tax Administration (TIGTA) and IRS-SPEC
discovered unacceptable practices at a few VITA/TCE sites. In response to these issues, IRS-SPEC
enhanced the Volunteer Standards of Conduct. The intent is to provide guidance and a structure for regulating
VITA/TCE volunteers and to protect taxpayers.
When unscrupulous volunteers intentionally ignore the law, it compromises
the integrity of the VITA/TCE Programs and the publics trust. Unfortunately,
due to the actions of a few, the VITA/TCE Programs integrity and trust have
been tested. In these cases, IRS-SPEC can and does take appropriate
actions against the partners and volunteers involved.

IRS-SPEC is ultimately
responsible for oversight of
the VITA/TCE Programs.
The agency often receives
complaints from taxpayers,
partners, and congressional
members when assessment
notices are issued. IRS-SPEC
researches and responds to
all inquiries, but ultimately
it is the partners/sponsors
responsibility to take corrective actions.

Standards of Conduct (Ethics)

Objectives

What do I need?

At the end of this lesson, using your reference materials, you will be able to:
List the six Volunteer Standards of Conduct
Describe unethical behavior and how to use the external referral process
to report unethical behavior
Identify consequences for failing to comply with the standards
Explain how volunteers are protected
List the basic steps volunteers are required to use during the Intake/
Interview & Quality Review Process

Form 13614-C, Intake/

Interview & Quality Review

Sheet

Form 13615, Volunteer

Standards of Conduct
Agreement

Publication 1084, IRS

Volunteer Site Coordinator

Handbook

Publication 4299, Privacy,

Confidentiality, and Civil
Rights A Public Trust

Publication 5101, Intake/

Interview & Quality Review

Training

Unethical Defined

Publication 5088, Site

Coordinator Training

IRS-SPEC defines unethical as not conforming to agreed standards of moral

conduct, especially within a particular profession. In most cases, unethical
behavior is acted upon with the intent to disregard the established laws, procedures, or set policies.
Do not confuse an unethical action with a lack of knowledge or a simple mistake.
example

If volunteer Mary prepares a return, which includes a credit the taxpayer does not qualify for because
Mary did not understand the law, Mary did not act unethically. However, if Mary knowingly allowed a
credit for which the taxpayer did not qualify, Mary committed an unethical act and violated the Volunteer
Standards of Conduct.

Volunteer Standards of Conduct (VSC)

Often volunteers face ethical issues, which arise in unexpected situations requiring quick decisions and good
judgment. In many cases, the volunteer will react to unusual situations and not realize until after the fact that
an ethical dilemma occurred.
The Volunteer Standards of Conduct were developed specifically for free tax preparation operations. Form
13615, Volunteer Standards of Conduct Agreement VITA/TCE Programs, applies to all conduct and ethical
behavior affecting the VITA/TCE Programs. 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 these Volunteer Standards of Conduct:

1. Follow the ten Quality Site Requirements (QSR).

All taxpayers using the services offered through the VITA/TCE Programs should be confident they are receiving accurate return preparation and quality service. The purpose of QSR is to ensure VITA/TCE sites are
using consistent site operating procedures that will ultimately assist with the accuracy of volunteer prepared
returns. See Publication 5166, VITA & TCE Quality Site Requirements, for a full description of each QSR.
Non-adherence to the Quality Site Requirements only become violations of the VSC if volunteers refuse to
comply with the QSR. If the problem is corrected, it is not a violation of the VSC.
The ten QSR are briefly described below:

Standards of Conduct (Ethics)

QSR#1, Certification

New volunteers must complete the VSC Training. Returning volunteers are encouraged to review the VSC
Training as a refresher. All VITA/TCE volunteers must pass a VSC certification test with a score of 80% or
higher.
Volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns, and/or
conduct quality reviews of completed tax returns must be certified in tax law and Intake/Interview & Quality
Review Process. At a minimum, all VITA/TCE instructors must be certified at the Advanced level or higher
(based on the level of tax topics taught). At a minimum, quality reviewers must be certified to the Basic
certification level or higher (including the specialty levels) based on the complexity of the tax return.
New volunteers in positions that require tax law certification must take the Intake/Interview & Quality Review
Training by reviewing Publication 5101, Intake/Interview & Quality Review Training. Returning volunteers are
encouraged to review Publication 5101 as a refresher. All tax law-certified volunteers and site coordinators
are required to pass the Intake/Interview & Quality Review certification test with a score of 80% or higher.
Site coordinators must complete Site Coordinator Training annually by reviewing Publication 1084, Site
Coordinator Handbook, and Publication 5088, Site Coordinator Training. In addition, site coordinators are
required to pass the Intake/Interview & Quality Review certification test even if they do not perform tasks that
require tax law certification.
New for 2017: VITA/TCE volunteers covered under Treasury Department Circular No. 230, Regulations
Governing Practice before the Internal Revenue Service, have the option to take the Circular 230 Federal Tax
Law Update certification as their tax law certification. These volunteers are required to certify in Volunteer
Standards of Conduct and Intake/Interview & Quality Review prior to
taking the Circular 230 Federal Tax Law Update certification. In addition,
SPEC established the miniif the volunteer covered by Circular 230 is going to perform the duties of
mum certification requirea site coordinator, they are required to take the Site Coordinator Training.
ments for volunteers who are
Circular 230 contains rules and regulations governing certain professionals
authorized under Circular
230; however, partners may
(attorneys, certified public accountants, enrolled agents, etc.) representing
establish additional certification
taxpayers before the Internal Revenue Service. For more information about
requirements for their volunvolunteers covered under Circular 230, see Publications 4396-A, Partner
teers. Volunteers should check
Resource Guide, and Publication 1084, Site Coordinator Handbook.
with the sponsoring SPEC

QSR#2, Intake/Interview & Quality Review Process

Partner.

All volunteer return preparation sites must use Form 13614-C, Intake/Interview & Quality Review Sheet, for
every return prepared. It is a requirement for all IRS tax law-certified volunteers to use a complete intake and
interview process when preparing tax returns. To promote accuracy, this process must include an interview
with the taxpayer while reviewing and completing or correcting Form 13614-C prior to preparing the return.
All volunteer prepared returns must be quality reviewed and discussed with the taxpayer. A quality review
must include a discussion with the taxpayer and an explanation of the taxpayers responsibility for the accuracy of their tax return. Quality reviews should be conducted by a designated reviewer or by peer-to-peer
review. SPEC encourages the quality reviewers to be the most experienced people in tax law application.

QSR#3, Confirming Photo Identification and Taxpayer Identification Numbers (TIN)

Site coordinators are required to have a process in place to confirm taxpayer identities. This process must
include using acceptable documents to confirm taxpayer identities by reviewing:
Photo identification for primary and secondary taxpayers; and
Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for everyone listed on
the tax return.
Standards of Conduct (Ethics)

At a minimum, volunteers will validate taxpayers identities and identification numbers prior to preparing the
tax return, before the return is transmitted electronically, or before a copy of the return is given to the taxpayer.
Married Filing Jointly (MFJ) taxpayers must both be present at the site (not necessary at the same time) or
produce a power of attorney for the spouse who is unable to travel to the site.

QSR#4, Reference Materials

All sites must have at least one copy (paper or electronic) of the following reference materials available for
use by the IRS tax law-certified preparers and quality reviewers:
Publication 4012, Volunteer Resource Guide
Publication 17, Your Federal Income Tax for Individuals
Site/local coordinators are required to have a process in place to ensure all Volunteer Tax Alerts or AARP Cyber
Tax Messages have been reviewed and discussed with all volunteers, within five days after IRS issuance.

QSR#5, Volunteer Agreement

All volunteers (preparers, quality reviewers, greeters, etc.) must complete the VSC certification test and agree
to comply with the VSC by signing and dating Form 13615 prior to working at a site. New volunteers must
take the VSC Training and returning volunteers are encouraged to take the
training. Form 13615 is also used to capture the levels of tax law certification
the volunteer has achieved. See the chart that follows for the certification
Greeters or client facilitators
that will not answer tax law
paths. Form 13615 is not valid until the sponsoring partner, site coordinaquestions are only required
tor, or other partner-designated official has verified the required certification
to certify in the Volunteer
level(s) and checked proper identification (photo ID) for the volunteer prior to
Standards of Conduct.
the volunteer working at the VITA/TCE site.

Site coordinators who prepare tax returns, provide tax law assistance, correct rejected returns, or quality review tax
returns must certify in tax law to the level required for the complexity of the returns. If they do NOT perform any of
these duties, they are not required to certify in tax law, as shown by the dotted line in the certification paths chart.

Standards of Conduct (Ethics)

QSR#6, Timely Filing

All sites must have a process in place to ensure every return is electronically filed or delivered to the taxpayer
in a timely manner.

QSR#7, Civil Rights

Title VI of the Civil Rights Act of 1964 information must be displayed or provided to taxpayers at the first point
of contact between the IRS tax law-certified volunteer and the taxpayer even if a return is not completed.

QSR#8, Site Identification Number

It is critical that the correct Site Identification Number (SIDN) is reported on all returns prepared by VITA/TCE
sites.

QSR#9, Electronic Filing Identification Number

The correct Electronic Filing Identification Number (EFIN) must be used on all returns prepared.

QSR#10, Security

All guidelines discussed in Publication 4299, Privacy, Confidentiality and Civil

Rights A Public Trust, must be followed.
Publication 4299 outlines the need to protect the physical and electronic data
gathered for tax return preparation and keep confidential the information
provided by the taxpayer. Included in these guidelines is the need to protect
any client identification numbers, user names, and passwords used at the
site. Partners and volunteers must not share client identification numbers,
user names, and/or passwords.

For additional information on

Quality Site Requirements,
refer to Publication 5166,
Quality Site Requirements, or
search Strengthening the
Volunteer Programs on
www.irs.gov.

2. Do not accept payment, solicit donations, or accept refund payments for federal or state
tax return preparation.
Free means we do not accept compensation for our services. Therefore, we do not want to confuse the
taxpayer by asking for donations. Donation or tip jars located in the return preparation or taxpayer waiting area
are a violation of this standard. A client may offer payment, but always refuse with a smile and say something
like, Thank you, but we cannot accept payment for our services. If someone insists, recommend cookies or
donuts for the site. Taxpayers can make cash donations to the sponsoring organization, but not in the tax preparation area. Refer taxpayers who are interested in making cash donations to the appropriate website or to the
site coordinator for more information.
example
You finish a time-consuming return and the client is very grateful. On her way out, the client stops by and
tries to sneak a $20 bill in your pocket, saying, I would have paid ten times that at the preparer across
the street. Return the money and explain that you cannot accept money for doing taxes, but the center
may appreciate a donation which can be made at the centers downtown office or via their website.
Donation or tip jars can be placed in another area at the site as long as that area does not give the impression
that the site is collecting the funds for return preparation. This cannot be in the entry, waiting, tax preparation,
or quality review areas.
Taxpayers federal or state refunds cannot be deposited into VITA/TCE volunteers or any associated partners
personal or business bank/debit card accounts. Generally, VITA/TCE sites should only request direct deposit of
a taxpayers refund into accounts bearing the taxpayers name.

Standards of Conduct (Ethics)

3. Do not solicit business from taxpayers you assist or use the knowledge gained about
them (their information) for any direct or indirect personal benefit for yourself or any other
specific individual.
As a volunteer, you must properly use and safeguard taxpayers personal information. Furthermore, do not
use confidential or nonpublic information to engage in financial transactions, and do not allow its improper use
to further your own or another persons private interests.
example
You are a volunteer preparer and an accountant. You cannot solicit business from the taxpayer.

example
You are the sites greeter. Your daughter asks you to take candy orders at the site for her school fundraiser. You explain to her that as a VITA/TCE volunteer you cannot solicit personal business.
Keep taxpayer and tax return information confidential. A volunteer preparer may discuss information with
other volunteers at the site, but only for purposes of preparing the return. Do not use taxpayer information for
your personal or business use.
example
Your primary business includes selling health insurance policies. During the interview, you find out the
taxpayer lost access to health insurance in January of the current year. You cannot offer to sell the
taxpayer health insurance through your business.

Securing consent
There will be some instances when taxpayers will allow their personal information to be used other than for
return preparation. Under Internal Revenue Code 7216, all volunteer sites using or disclosing taxpayer data
for purposes other than current, prior, or subsequent year tax return preparation must secure two consents
from the taxpayer: consent to use the data and consent to disclose the data. The site coordinator will have a
process in place if consents are required at your VITA/TCE site.
Exceptions to required consents
Volunteer sites that use or disclose the total number of returns (refunds or credits) prepared for their
taxpayers at their site (aggregate data) for fundraising, marketing, and publicity are not required to secure
taxpayers consent. This information cannot include any Personally Identifiable Information (PII), such as the
taxpayers name, SSN/ITIN, address or other personal information, and does not disclose cells containing
data from fewer than ten tax returns.
This exception does not apply to the use or disclosure in marketing or advertising of statistical compilations
containing or reflecting dollar amounts of refunds, credits, rebates, or related percentages.
For additional information on IRC 7216 required consents, refer to Publication 4299, Privacy, Confidentiality,
and Civil Rights A Public Trust.

Standards of Conduct (Ethics)

4. Do not knowingly prepare false returns.

It is imperative that volunteers correctly apply tax law to the taxpayers situation. While a volunteer may be
tempted to bend the law to help taxpayers, this will cause problems down the road. Volunteers must not
knowingly prepare false returns.
Trust in the IRS and the local sponsoring organization is jeopardized when ethical standards are not followed.
Fraudulent returns can result in many years of taxpayer interaction with the IRS. The taxpayer may be
required to pay additional tax, plus interest and penalties, resulting in an extreme burden. In addition, the
taxpayer may seek damages under state or local law from the SPEC Partner for the volunteers fraudulent
actions. Even so, the IRS would still seek payment of the additional taxes, interest, and penalties from the
taxpayer.
example
A volunteer preparer told the taxpayer that cash income does not need to be reported. The return was
completed without the cash income. The quality reviewer simply missed this omission and the return was
printed, signed, and e-filed. The volunteer preparer has violated this standard.
However, since the quality reviewer did not knowingly allow this return to be e-filed incorrectly, the quality
reviewer did not violate this standard. Remember not to confuse an unethical action with a lack of knowledge or a simple mistake.

example
A volunteer prepares a fraudulent return by knowingly claiming an ineligible dependent. The taxpayer
received a notice from IRS disallowing the dependent and assessing additional taxes, interest, and
penalties. The taxpayer may seek money from the SPEC Partner, but must still pay the IRS the additional taxes, interest, and penalties.
Hardship on the taxpayer
For a low-income taxpayer, it could be impossible to make full payment and recover from return fraud. If full
payment is not received, the taxpayer will receive several demand notices. If full payment is still not received,
the taxpayer will be sent through the IRS collection process. This could also involve the filing of a tax lien
that will affect the taxpayers credit report, or a levy (garnishment) on their bank accounts and/or wages. The
taxpayer may be eligible for an installment agreement, but it could take several years to pay the IRS debt.
example
A taxpayers return fraudulently contains the Earned Income Tax Credit (EITC). The taxpayer has
already received the refund when an audit notice is issued. During the audit, the taxpayer cannot provide
documentation to support the EITC claim.
The taxpayer is disallowed $3,000 in EITC and now has a balance due of over $4,000, including penalties and interest. This amount reflects only the EITC disallowance. An additional disallowance of the
dependency exemption, Head of Household (HOH) filing status, and Child Tax Credit (CTC) could generate a balance of over $6,000.

Standards of Conduct (Ethics)

Identity Theft
Nationwide, identity theft continues to grow at an alarming rate. Unfortunately there have been instances
of unscrupulous volunteers using information they have obtained at a VITA/TCE site to steal the identity of
taxpayers. For example, using a stolen SSN to file a false tax return to obtain the refund is a form of identity
theft. Any suspicion of identity theft will be reported to IRS Criminal Investigation (CI) and Treasury Inspector
General for Tax Administration (TIGTA).
The IRS considers this a very serious crime and has put in place measures to detect possible identity theft
situations at VITA/TCE sites. The IRS is continually implementing new processes for handling returns, new
filters to detect fraud, new initiatives to partner with stakeholders, and a continued commitment to investigate
the criminals who perpetrate these crimes.
example
Jane, an IRS tax law-certified volunteer, is working at a VITA site on the first day the site is open. She
has volunteered to electronically file the tax returns for the site to help out the site coordinator. Therefore,
she has been given the needed permission level in the tax preparation software.
That day, Joe, the site coordinator, opens the locked VITA file cabinet and discovers an e-file acceptance
report he forgot to destroy from the previous year. He asks Jane to take the report down the hall to the
shredder because it has several SSNs listed. Jane puts the report in her purse without Joes knowledge.
Later that night at home, Jane opens the VITA tax preparation software and prepares falsified tax returns
for the eight SSNs listed on the report she took from the VITA site that morning. She makes sure the
returns all have high refunds. Jane puts her own bank account information in the direct deposit fields
and electronically files the returns.
Jane has stolen the identity of these eight taxpayers by preparing false federal tax returns to steal the
refunds.
Jane will soon discover SPEC has a system that extracts information pertaining to tax returns filed
through the VITA/TCE Programs where multiple tax refunds are being deposited into a single bank
account. Janes actions will be reported to IRS CI and TIGTA.

5. Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any

other conduct deemed to have a negative effect on the VITA/TCE Programs.
Volunteers may be prohibited from participating in VITA/TCE Programs if they engage (past and future) in
criminal, infamous, dishonest, or notoriously disgraceful conduct, or any other conduct prejudicial to the
government. Take care to avoid interactions that discredit the program. In addition, a taxpayer may look to
state or local law to seek money from the SPEC Partner for a volunteers fraudulent actions.
Allowing an unauthorized alien to volunteer at a VITA/TCE site is prohibited.
An unauthorized alien is defined as an alien not lawfully admitted into the
United States. All volunteers participating in the VITA/TCE Programs must
reside in the United States legally. Site coordinators are required to ask for
proof of identity with a photo ID for each volunteer. However, site coordinators or partners are not required to validate the legal status of volunteers.
Therefore, by signing Form 13615, volunteers are certifying that they are
legal residents.

Standards of Conduct (Ethics)

If you have information indicating that another volunteer has

engaged in criminal conduct or
violated any of the Volunteer
Standards of Conduct,
immediately report such
information to your site coordinator and/or email IRS at
[email protected].

Consequences
Volunteers performing egregious activities are barred from volunteering for VITA/TCE Programs, and may
be added to a registry of barred volunteers. The taxpayer is liable for any tax deficiency resulting from fraud,
along with interest and penalties, and may seek money from the preparer and the SPEC Partner.
example
A partners program director was convicted of embezzling funds from an unrelated organization. The
program directors criminal conduct created negative publicity for the partner. The partner was removed
from the VITA/TCE Programs.

example
A taxpayers refund was stolen by a volunteer return preparer at a VITA site. The taxpayer sought monetary damages from the SPEC Partner for the volunteers fraudulent actions.

6. Treat all taxpayers in a professional, courteous, and respectful manner.

To protect the public interest, the IRS and its employees, partners, and volunteers must maintain the confidence and esteem of the people we serve. All volunteers are expected to conduct themselves professionally
in a courteous, businesslike, and diplomatic manner.
Volunteers take pride in assisting hard-working men and women who come to VITA/TCE sites for return preparation. Taxpayers are often under a lot of stress and may wait extended periods for assistance. Volunteers
may also experience stress due to the volume of taxpayers needing service. This situation can make patience
run short. It is important to remain calm and create a peaceful and friendly atmosphere.
example
You finish a difficult return for Millie, who has self-employment income, several expenses, and very few
records. In addition, her son turned 25 and moved out early in the year. She owes the IRS about $50.
After you carefully explain the return, Millie sputters, You dont know what youre doing. I always get a
refund! My neighbor is self-employed and she got $1,900 back. In this situation, you should take a deep
breath and courteously explain that every return is different. If necessary, involve the site coordinator.

Standards of Conduct (Ethics)

Taxpayer Civil Rights

In accordance with federal law and the Department of the Treasury - Internal Revenue Service policy,
discrimination against taxpayers on the basis of race, color, national origin (including Limited English
Proficiency), disability, sex (in education programs or activities), age or reprisal is prohibited in programs
and activities receiving federal financial assistance.
Taxpayers with a disability may require a reasonable accommodation in order to participate
or receive the benefits of a program or activity funded or supported by the Department of the
Treasury Internal Revenue Service. A reasonable accommodation is any change made in a business
environment that allows persons with disabilities equal access to programs and activities. Taxpayers
with Limited English Proficiency (LEP) may require language assistance services in order to
participate or receive the benefits of a program or activity funded or supported by the Internal
Revenue Service. Language assistance services may include oral interpretation and written translation,
where necessary.
Site coordinators at federally assisted sites are responsible for ensuring that reasonable requests for
accommodation are granted when the requests are made by qualified individuals with disabilities and
that reasonable steps are taken to ensure that LEP persons have meaningful access to its programs or
activities. For additional guidance, please visit the Site Coordinator Corner and review the Fact Sheets on
Reasonable Accommodation and Limited English Proficiency.
If a taxpayer believes that he or she has been discriminated against, a written complaint should be sent to
the Department of the Treasury - Internal Revenue Service at the following address:
Operations Director, Civil Rights Division
Internal Revenue Service, Room 2413
1111 Constitution Avenue, NW
Washington, DC 20224
For all inquiries concerning taxpayer civil rights, contact the Civil Rights Division at the address referenced above, or e-mail [email protected].

Due Diligence
By law, tax return preparers are required to exercise due diligence in preparing or assisting in the preparation
of tax returns. IRS-SPEC defines due diligence as the degree of care and caution reasonably expected from,
and ordinarily exercised by, a volunteer in the VITA/TCE Programs. This means, as a volunteer, you must do
your part when preparing or quality reviewing a tax return to ensure the information on the return is correct
and complete.
Doing your part includes confirming a taxpayers (and spouses, if applicable) identity and providing top-quality
service by helping them understand and meet their tax responsibilities.
Generally, IRS certified volunteers may rely in good faith on information from a taxpayer without requiring
documentation as verification. However, part of due diligence requires volunteers to ask a taxpayer to clarify
information that may appear to be inconsistent or incomplete. When reviewing information for its accuracy,
volunteers need to ask themselves if the information is unusual or questionable.

Make an effort to find the answer

When in doubt:
Seek assistance from the site coordinator
10

Standards of Conduct (Ethics)

 Seek assistance from a tax preparer with more experience

Reschedule/suggest the taxpayer come back when a more experienced tax preparer is available
Reference/research publications (i.e. Publication 17, Publication 4012, Publication 596, etc.)
Research www.irs.gov for the answer
Call the VITA/TCE Hotline at 1-800-829-VITA (8482)
Research the Interactive Tax Assistance (ITA) on www.irs.gov to address tax law qualifications
Advise taxpayers to seek assistance from a professional tax preparer
If at any time a volunteer becomes uncomfortable with the information and/or documentation provided by a
taxpayer, the volunteer should not prepare the tax return.

Failure to Comply with the Standards of Conduct

Who enforces the standards?
Because the U.S. tax system is based on voluntary compliance, taxpayers are able to compute their own
tax liability. Most taxpayers compute their tax accurately, but at times unscrupulous taxpayers and preparers
evade the system by filing fraudulent returns. For this reason, some sponsoring organizations may choose to
perform background checks on their volunteers.
The VITA/TCE Programs are operated by sponsoring partners and/or coalitions outside the IRS. However,
IRS is responsible for the oversight of these programs. Generally, volunteers are selected by partners and not
by the IRS. A volunteer tax preparer serves an important role. In fact, SPEC Partners and their volunteers are
the most valuable resources in the volunteer tax preparation program.
IRS has the responsibility for providing oversight to protect the VITA/TCE Programs integrity and maintain
taxpayer confidence. IRS-SPEC recognizes its volunteers hard work and does not want it overshadowed by a
volunteers lapse in judgment.

How are the standards enforced?

To maintain confidence in VITA/TCE Programs, IRS-SPEC enhanced Form 13615, Volunteer Standards of
Conduct Agreement. The intent is to provide guidance to volunteers and a structure for regulating ethical standards.
If conduct violating the standards occurs at a VITA/TCE site, IRS-SPEC will recommend corrective actions. If
the site cannot remedy the conduct, then IRS-SPEC will discontinue its relationship and remove any government property from the site.
In cases of malfeasance, illegal conduct, and/or management practices that violate the VSC, IRS-SPEC may
terminate a grant. A volunteers conduct could put a site or partner in jeopardy of losing its government funding.

What if an unethical situation is discovered at a site?

If volunteers, site coordinators, or taxpayers identify potential problems at the partner, site, or volunteer level
that they feel may require additional, independent scrutiny, they can report these issues using the external
referral process (VolTax) by emailing [email protected]. SPEC employees and managers who identify unethical behavior or violations to the VSC will use an internal referral process.

Volunteers role in reporting questionable activity

Honest taxpayers and tax preparers preserve the tax systems integrity. To sustain confidence in the VITA/
TCE Programs, you should report violations that raise substantial questions about another volunteers
honesty, trustworthiness, or fitness as a tax preparer.
Standards of Conduct (Ethics)

11

Taxpayers and tax preparers who violate tax law are subject to civil and criminal penalties. Any person who
willfully aids or assists in, or procures, counsels, or advises the preparation or presentation of a materially
false or fraudulent return is subject to criminal punishment.
IRS-SPEC will refer violations to the IRS Criminal Investigation Division or the Treasury Inspector General for
Tax Administration. You can report a violation by emailing [email protected].

Site Coordinators Responsibility

If a site coordinator determines a volunteer has violated the Volunteer Standards of Conduct, the site coordinator needs to immediately remove the volunteer from all site activities and notify both the partner and
IRS-SPEC with the details of the violation. The site coordinator can notify IRS-SPEC by either contacting their
SPEC Relationship Manager or using the external referral process (VolTax). If the site coordinator contacts
the territory, the territory will use the internal referral process to elevate the referral to headquarters.
It is critical that SPEC Headquarters be notified as quickly as possible of any potential misconduct by any
volunteers to preserve the integrity of the VITA/TCE Programs.
example
While reading the newspaper, Violet, the site coordinator at Pecan Public Library, learns that one of her
volunteers, Dale, was arrested for identity theft. The article indicates Dale has been using other peoples
identities to apply for credit cards and then using these cards for unauthorized purchases. Violet sends
an e-mail to [email protected] with the details from the news article. When the site opens the next day,
Violet pulls Dale aside and advises him that he cannot work at the site due to his arrest on identity theft
charges.
External Referral Process
The external referral process (VolTax) provides taxpayers, volunteers, site coordinators, and others an avenue
to report potential unethical problems encountered at VITA/TCE sites. Volunteers and taxpayers can send an
e-mail to [email protected].
The e-mail address is available in:
Publications 4836 and 4836(SP), VITA and TCE Free Tax Preparation Program
Form 13614-C, Intake/Interview & Quality Review Sheet
Publication 730, Important Tax Records Envelope
All VITA and TCE sites are required to display Publications 4836 and 4836(SP), or D-143 for AARP sites, in a
visible location to ensure taxpayer awareness of the ability to make a referral.
It is critical that volunteers and taxpayers immediately report any suspicious or questionable behavior. The IRS
will investigate the incidents reported to the email address to determine what events occurred and what actions
need to be taken. In addition, your reported violations should be shared with your sponsoring partner and local
SPEC Territory Office.
Taxpayers and tax preparers who violate tax law are subject to civil and criminal penalties. Any person who willfully aids or assists in, procures, counsels, or advises the preparation of a false or fraudulent return is subject to
criminal punishment.

12

Standards of Conduct (Ethics)

Volunteer Registry
Volunteers and partners released from the VITA/TCE Programs for egregious actions can be added to the
IRS-SPEC Volunteer Registry. The IRS-SPEC Director will determine if a volunteer or partner should be
added to the registry. The purpose of the registry is to notify IRS-SPEC employees of volunteers and partners
who were removed from the VITA/TCE Programs. The registry will include partner or individual names, locations, and affiliated agency or sponsors. Volunteers and/or partners on this list are unable to participate in
VITA/TCE Programs indefinitely. Egregious actions include, but are not limited to, one or more of the following
willful actions:
Creating harm to taxpayers, volunteers or IRS employees
Refusing to adhere to the Quality Site Requirements
Accepting payments for return preparation at VITA/TCE sites
Using taxpayer personal information for personal gain
Knowingly preparing false returns
Engaging in criminal, infamous, dishonest, notorious, disgraceful conduct
Any other conduct deemed to have a negative impact on the VITA/TCE Programs

What is the impact on VITA/TCE Programs?

Unfortunately, one volunteers unethical behavior can cast a cloud of suspicion on the VITA/TCE Programs as
a whole. IRS-SPEC has closed tax sites due to unethical behavior, which left taxpayers without access to free
tax preparation in their community. The consequences to the tax site or sponsoring organization may include:
Terminating the partnership between the IRS and the sponsoring organization
Discontinuing IRS support
Revoking or retrieving the sponsoring organizations grant funds
Deactivating IRS Electronic Filing Identification Number (EFIN)
Removing all IRS products, supplies, and loaned equipment from the site
Removing all taxpayer information
Disallowing use of IRS logos

What is the impact on taxpayers?

A taxpayer is responsible for paying only the correct amount of tax due under the law. However, an incorrect return can cause a taxpayer financial stress. Although a return is accepted, it may not be accurate.
Acceptance merely means the required fields are complete and that no duplicate returns exist.
It is imperative to correctly apply the tax laws to the taxpayers situation. While a volunteer may be tempted to
bend the law to help taxpayers, this will cause problems in the future.
How might the taxpayer find relief?
If tax collection would cause significant hardship, the taxpayer may be able to find relief. Significant hardship
means serious deprivation, not simply economic or personal inconvenience to the taxpayer. In this case, collection action may stop, but interest and penalties will continue to accrue until the balance is paid in full.
What if the taxpayer is not telling the truth?
As described under VSC #4, the tax controversy process can be long and drawn-out. A volunteer who senses

Standards of Conduct (Ethics)

13

that a taxpayer is not telling the truth should not ignore it. Conduct a thorough interview to ensure there is no
misunderstanding. If that does not resolve the matter, refer the taxpayer to the site coordinator. Remember, if
a volunteer is not comfortable with the information provided from the taxpayer, the volunteer is not obligated
to prepare the return.

Taxpayer review and acknowledgement

After the return is finished, an IRS tax law-certified volunteer must briefly discuss the filing status, exemptions,
income, adjusted gross income, credits, taxes, payments, and the refund or balance due with the taxpayer. If
the taxpayer has any questions, concerns, or requires additional clarification about the return, the volunteer
must assist the taxpayer. If necessary, ask the site coordinator for assistance.
Tax returns include the following disclosure statements:
For the Taxpayer: Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and
complete.
For the Preparer: Declaration of preparer (other than the taxpayer) is based on all information of which
preparer has any knowledge.
Volunteers must remind taxpayers that when they sign the return (either by signing Form 1040, U.S.
Individual Income Tax Return or signing Form 8879, IRS e-file Signature Authorization), they are
stating under penalty of perjury that the return is accurate to the best of their knowledge.

Volunteer Protection Act

Public Law 105-19, Volunteer Protection Act of 1997 (VPA) generally protects volunteers from liability for
negligent acts they perform within the scope of their responsibilities in the organization for whom they volunteer. The VPA is not owned or written exclusively for Internal Revenue Service. This is a public law and relates
to organizations that use volunteers to provide services.

What is a volunteer?
Under the VPA, a volunteer is an individual performing services for a nonprofit organization or a governmental entity (including as a director, officer, trustee, or direct service volunteer) who does not receive for these
services more than $500 total in a year from the organization or entity as:
Compensation (other than reasonable reimbursement or allowance for expenses actually incurred), or
Any other thing of value in lieu of compensation
Although an individual may not fall under the VPA definition of a volunteer, which means they may not be
protected under the VPA, they are still considered volunteers by the VITA/TCE Programs. To ensure protection, those who do not fit this VPA volunteer definition should seek advice from their sponsoring organizations
attorneys to determine liability protection rights.

What does the VPA do?

The purpose of the VPA is to promote the interests of social service program beneficiaries and taxpayers
and to sustain the availability of programs, nonprofit organizations, and governmental entities that depend on
volunteer contributions. It does this by providing certain protections from liability concerns for volunteers serving nonprofit organizations and governmental entities.
The VPA protects volunteers from liabilities if they were acting within the scope of the program and harm was
not caused by willful or criminal misconduct, gross negligence, reckless misconduct, conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer. The VPA does not protect conduct
14

Standards of Conduct (Ethics)

that is willful or criminal, grossly negligent, reckless, or conduct that constitutes a conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer.
Volunteers should only prepare returns that are within their tax law certification level, their sites certification level, and the level of certification under the VITA/TCE Programs. See the Scope of Service Chart in
Publication 4012 for more information.
In general, if volunteers are performing their responsibilities while adhering to the Volunteer Standards of
Conduct, they are protected. However, local and state laws still must be considered. Sponsoring organizations should seek advice from their attorneys to determine how this law protects their volunteers.

Instructions for Completing Training, Certification, and the VSC Agreement

Before working at a VITA/TCE site, all volunteers must present a current-year VSC Agreement (Form 13615)
to the sponsoring partner and/or site coordinator with the volunteer section completed, signed, and dated.
When the volunteer signs Form 13615, they are agreeing to adhere to the VSC. Form 13615 is also used to
capture the levels of certification the volunteer has achieved. Form 13615 is not valid until it is signed and
dated by the sponsoring partner, site coordinator, instructor, or other partner-designated official after verifying
the volunteers identity (with photo ID) and certification level.
Volunteers may view training and take the certification tests by using:
Link & Learn Taxes (preferred), OR
The following products, available for download at www.irs.gov:
Publication 4961, VITA/TCE Volunteer Standards of Conduct Ethics
Training
Publication 5101, Intake/Interview & Quality Review Training
Form 6744, Volunteer Assistors Test/Retest
For more information on the certification levels and process, see Publication
4491, VITA/TCE Training Guide, Course Introduction or Link & Learn Taxes,
Course Introduction.

Volunteers using Link & Learn Taxes must:

Pass the VSC certification test with a score of 80% or higher.

Only new volunteers are

required to view the VSC
Training before taking the
VSC certification test. In
addition, new volunteers
planning to be a site coordinator or hold a position
requiring tax law certification
are also required to view the
Intake/Interview & Quality
Review Training before
taking the associated certification test.

Complete the Intake/Interview & Quality Review certification and pass the
appropriate tax law certification tests (Basic, Advanced, etc.) if preparing returns, performing quality review,
or other position requiring tax law knowledge. Site coordinators not performing duties that require tax law
certification must also pass the Intake/Interview & Quality Review certification.
Check the Volunteer Agreement digital signature checkbox in Link & Learn Taxes acknowledging that Form
13615, Volunteer Standards of Conduct Agreement, has been read and agreed to.
After each test, the Link & Learn system on VITA/TCE Central will add the letter P to Form 13615 indicating a passing score for the VSC Training and (if applicable) Intake/Interview & Quality Review certification and tax law certification levels.
Finish the form by completing the applicable fields (if missing): name, home address, site name, partner
name, daytime phone number, e-mail address, volunteer position, and any other required fields.
Print and review the form and give the completed form to the partner-designated official or site coordinator.
The partner-designated official or site coordinator will verify your identity by using your photo identification, and certify by signing and dating the form.
Standards of Conduct (Ethics)

15

Volunteers using the paper test must:

Take the VSC certification test in Publication 4961 or Form 6744. New
volunteers must review the VSC Training in Publication 4961 prior to
taking the certification test.
Complete the Intake/Interview & Quality Review certification test in Form
6744 if they will be certifying in tax law or if they are a site coordinator.
New volunteers must view the Intake/Interview & Quality Review Training
(Publication 5101) prior to taking the certification test.
Use Form 6744 to take and pass the appropriate tax law certification tests
(Basic, Advanced, etc.) if they will be preparing returns, performing quality
review, or other position requiring tax law testing.

VSC and tax law certification can be completed by

using Publication 4961, Form
6744, VITA/TCE Volunteers
Assistors Test/Retest, or by
using Link & Learn Taxes
online. If Link & Learn Taxes
is used, volunteers can certify
by signing Form 13615 electronically after all required tests
are completed with a passing
score.

Complete the volunteer section of Form 13615, Volunteer Standards of

Conduct Agreement, by adding full name, home address, sponsoring partner/site name, daytime phone
number, e-mail address, volunteer position, and number of volunteer years.
Sign and date Form 13615.
Instructors will:
Use Publication 4961 to administer the VSC training and test.
Review Publication 5101, Intake/Interview & Quality Review Training when instructing new volunteers. This
publication can be downloaded from www.irs.gov or secured from your SPEC Relationship Manager.
Use Form 6744 to administer the certification tests.
Provide any information that volunteers do not know, such as the partner name.
Mark P for the VSC and Intake/Interview & Quality Review tests, indicating passing scores.
Mark P for each appropriate tax law certification level indicating a passing score.
Return the form to each volunteer for their signature and date.
Use photo identification to verify the volunteers identity and certify by signing and dating Form 13615.
Provide additional processing instructions for the form.

Resolving Problems
In general, the site coordinator is the first point of contact for resolving any problems that a volunteer
may encounter. If a volunteer feels an ethical issue cant be handled by the site coordinator, email IRS
at [email protected] and/or contact the local IRS-SPEC Relationship Manager. The following chart lists
common issues that a taxpayer may have and where they can be referred. Publication 5136, Service Guide,
also may be helpful when a taxpayer has a question unrelated to tax preparation. Publication 5136 can be
located at https://www.irs.gov/pub/irs-pdf/p5136.pdf.
For this type of issue:

The appropriate action is:

Individual or company is
violating the tax laws

Use Form 3949-A, Information Referral. Complete this form online at

www.irs.gov/pub/irs-pdf/f3949a.pdf. Print the form and mail to: Internal
Revenue Service, Fresno, CA, 93888.

16

Standards of Conduct (Ethics)

For this type of issue:

The appropriate action is:

Victims of identity theft

Refer taxpayers to Identity Protection Specialized Unit at 1-800-908-4490.

The Protection Specialized Unit may issue these taxpayers a notice.
Volunteers may prepare returns for taxpayers who bring in their current
CP01A Notice or special PIN (6 digit IPPIN). Include the IPPIN on the software main information page. Instructions are located at:
https://www.irs.gov/uac/Identity-Protection.

Taxpayers believe they are

victims of discrimination

Refer taxpayers to:

(Written complaints) Operations Director, Civil Rights Division; Internal
Revenue Service, Room 2413; 1111 Constitution Ave., NW; Washington,
DC 20224.
(Email complaints) [email protected]

Taxpayers have account

questions such as balance
due notices and transcript
or installment agreement
requests

Taxpayers should be referred to www.irs.gov:

If they want to make a payment, they will click on Pay Your Tax Bill icon.
If they are requesting an installment agreement they will select, Cant
Pay Now?
If they have a notice, they will enter understanding your notice in the
Search feature on IRS.gov.
If they still need help, refer the taxpayer to a local Taxpayer Assistance
Center or they can call the toll-free number 1-800-829-1040.

Federal refund inquiries

Refer the taxpayer to www.irs.gov and click on Wheres My Refund?

State/local refund inquiries

Refer to the appropriate state or local revenue office.

Taxpayers have been unsuccessful in resolving their issue

with the IRS

Tell taxpayers that the Taxpayer Advocate Service can offer special help to
a taxpayer experiencing a significant hardship as the result of a tax problem. For more information, the taxpayer can call toll free 1-877-777-4778
(1-800-829-4059 for TTY/TDD) or go to www.irs.gov and enter Taxpayer
Advocate in the Search box.

Exercises
Using your reference materials, answer the following questions.
Question 1: Taxpayer Edna brings her tax documents to the site. She completes Form 13614-C, Intake/
Interview & Quality Review Sheet. She indicates in Part III of Form 13614-C that she has self-employment
income along with other income and expenses.
Joe, a volunteer tax preparer, reviews Form 13614-C with Edna. He asks if she brought all of her documents
today, and asks to see them. Included in the documents is Form 1099-MISC, Miscellaneous Income, showing
$7,500 of non-employee compensation in Box 7. She tells Joe that she has a cleaning business that provides
services to local businesses.
Edna says she also received $4,000 in cash payments for additional cleaning work. When Joe asks if she
received any documentation supporting these payments, she says no, the payments were simply paid to her
for each cleaning job she performed.

Standards of Conduct (Ethics)

17

At this point, Joe suggests that because the IRS has no record of the cash payments, Edna does not need to
report these payments on her return. Edna is concerned and feels like she could get in trouble with the IRS
if she does not report all of her income. Joe assures her that the chance of the IRS discovering that she did
not report cash income is very small.
Joe prepares Form 1040, Individual Income Tax Return. On Schedule C, Line 1 he reports only the $7,500
reported in Box 7 of Form 1099-MISC. When Joe completes the return, he hands it to Edna to sign Form
8879, IRS e-file Signature Authorization.
A. Is there a Volunteer Standards of Conduct violation? If yes, describe.
B. What should happen to the volunteer?
C. What should the volunteer have done?
Question 2: Taxpayer George completes Form 13614-C indicating in Part II that his marital status is single
with one dependent, Amelia. Volunteer preparer Marge reviews the intake form and the taxpayers information
documents.
When Marge asks if Amelia is related to George, he says no, that Amelia is the child of a personal friend who
is not filing a tax return. Amelias mother told George to claim the child and even gave him Amelias Social
Security card. Marge then asks whether George provided more than one-half of Amelias support, but George
says no. He goes on to say that he should be able to claim Amelia as a dependent because no one else is
claiming her.
Marge agrees that although Amelia is not Georges qualifying child or relative, he can still claim her as a
dependent because no one else will. Marge goes on to suggest that the child could be listed as Georges
niece who lives with him, so that he can file as a Head of Household and claim the Earned Income Tax Credit
(EITC). Marge completes Form 13614-C, Section B, accordingly.
Marge assures George that chances of the IRS discovering that he and Amelia are not related would be very
small. Marge prepares the return with the Head of Household status and claiming the EITC and Child Tax
Credits for qualifying child Amelia. George signs Form 8879.
A. Is there a Volunteer Standards of Conduct violation? If yes, describe.
B. What should happen to the volunteer?
C. What should the volunteer have done?
Question 3: Taxpayer Isabels completed Form 13614-C indicates that she does not have an account to
directly deposit a refund. When volunteer James prepares Isabels return, it shows that Isabel is entitled to a
$1,200 refund.
James tells Isabel that a paper check may take up to 6 weeks to arrive, but if she has the funds directly
deposited to a checking account, the amount would be available in up to 21 business days. He offers to have
the money deposited to his own checking account, stating that on receipt of the money he would turn it over
to her. Isabel agrees and allows James to enter his routing number and account information on her return.
James gives the money to Isabel when he receives it.
A. Is there a Volunteer Standards of Conduct violation? If yes, describe.
B. What should happen to the volunteer?

18

Standards of Conduct (Ethics)

Question 4: While volunteer James is completing Isabels return, he notes that she is single and asks her
if she would like to meet some evening at a local bar so they could get to know each other better. Although
Isabel says that she would prefer that he not call her, James says he does not give up that easily and that he
will call her later in the week.
Isabel reports the conversation to the site coordinator before she leaves the site.
A. Is there a Volunteer Standards of Conduct violation? If yes, describe.
B. What should happen to the volunteer?
Question 5: Volunteer John is preparing a return for taxpayer Max, who sold stock during the tax year. Max
says he does not want to report capital gains and tells John that the cost basis on the stock sold was equal
to or higher than the sales price. Based on his own stock portfolio, John believes Max is lying. John explains
to Max that if the IRS examines the return, the cost basis will have to be supported by written statements or
other documents of the purchases. Max says he understands, but he still wants the return completed with
the amounts he has given to John. After John completes the return and Max signs Form 8879, the return is
e-filed.
A. Is there a Volunteer Standards of Conduct violation? If yes, describe.
B. What should happen to the volunteer?
Question 6: When Joelle, site coordinator, returns from a lunch break, she notices the waiting area is nearly
empty. When she asks Greeter Jade what happened, Jade says that volunteer Nathan and a taxpayer had a
loud, bitter argument, and many taxpayers got concerned and left.
Joelle takes Nathan to a private area and asks him to explain what happened. Nathan says the taxpayer
became upset when Nathan told him that as a noncustodial parent he had to have a signed Form 8332,
Release/Revocation of Release of Claim to Exemption for Child By Custodial Parent, or he could not claim
his children as dependents. Nathan admits that he got angry when the taxpayer started name calling. Nathan
says he told the taxpayer, If you dont like our free service, then you can go somewhere else. Nathan also
says there was a lot of yelling and cussing on both sides and then the taxpayer left the site.
A. Is there a Volunteer Standards of Conduct violation? If yes, describe.
B. What should happen to the volunteer?
C. What should the volunteer have done?

Intake/Interview & Quality Review Processes

Introduction
Taxpayers should be confident they receive quality service when using services offered through the VITA/TCE
Programs. This includes having an accurate tax return prepared. A basic component of preparing an accurate
return begins with a conversation with the taxpayer and includes asking the right questions.
Form 13614-C, Intake/Interview & Quality Review Sheet, is a tool designed to assist IRS tax law-certified
volunteers in asking the necessary questions to obtain the information necessary to prepare an accurate tax
return. IRS reviews indicate that tax return accuracy is improved when Form 13614-C is used correctly with
an effective interview of the taxpayer.

Standards of Conduct (Ethics)

19

Purpose of this Training

The training provided here will educate all volunteers, especially greeters, who are not certified in tax law and
who work in the intake area, on their role and involvement in the return preparation process. All volunteers
need to understand the process used at a site to prepare a tax return from start to finish. This process should
be explained to the taxpayer when they enter the site.
This training is designed to only provide an overview of the Intake/Interview & Quality Review Process so
all IRS volunteers understand their responsibilities. All site coordinators and volunteers who answer tax law
questions, instruct tax law classes, prepare or correct tax returns, and/or conduct quality reviews of completed
tax returns must be certified in Intake/Interview & Quality Review in addition to the tax law and VSC certification requirements. The certification test is based on the more detailed training on how to use the intake sheet
to prepare and quality review tax returns. The detailed training is available on VITA/TCE Central and by downloading Publication 5101, Intake/Interview & Quality Review Training, from www.irs.gov. The detailed training
is required for new IRS tax law-certified volunteers and is recommended for returning volunteers.

Adherence to the Intake/Interview Process Tool

Form 13614-C is a tool similar to what is required when a taxpayer visits a professional tax preparer or uses
tax preparation software. It is a starting point to engage the taxpayer in discussion to gather all the necessary
information to prepare an accurate tax return.
Just like any tool, it has to be used properly to reach the desired outcome. Each year the IRS SPEC has seen
improvements with using Form 13614-C. In most cases, taxpayers are completing their sections. However,
many tax law-certified volunteer preparers do not:
Look at the information completed by the taxpayer
Engage in a conversation with the taxpayer
Clarify any unsure answers the taxpayer has marked
example
During TIGTA and SPEC shopping reviews, analysts posed as taxpayers at volunteer return preparation
sites. The taxpayers checked the question on Form 13614-C indicating they had interest income
but did not provide a Form 1099-INT. Many volunteers never asked about the interest income during
the interview. As a result, the interest income was omitted from the tax return and the tax return was
incorrect. Had a thorough interview and review of the Form 13614-C been conducted by the tax
law-certified volunteer, the interest income would have been discovered and an accurate return would
have been prepared.

The Intake Process

Unless noted, most steps of the intake process can be done by a greeter who has not been certified in tax
law. An experienced IRS tax law-certified volunteer should be consulted when tax law questions require clarification at any point during the intake process.
The Intake/Interview & Quality Review Process includes the following components to ensure volunteers
obtain the necessary information to prepare an accurate return:
1. The Intake Process:
a. Greeting the taxpayer
b. Ensuring the taxpayer and spouse, if applicable, have photo identification
c. Verifying the taxpayer has SSN or ITIN required documentation
20

Standards of Conduct (Ethics)

d. Explaining the return preparation process

e. Providing Form 13614-C to the taxpayer for completion, explaining documents required
f. Determining the return certification level, and
g. Assigning the taxpayer to a qualified tax preparer
2. The Interview Process
a. Interviewing the taxpayer
b. Checking photo identification for the taxpayer and spouse, if applicable, and verifying SSN or ITIN for
everyone on the return
c. Preparing the tax return
3. The Quality Review Process
a. Inviting the taxpayer to participate
b. Reviewing the return for accuracy (The steps for performing the quality review are listed on Form
13614-C, Part VII.)
c. Informing taxpayers they are responsible for the information on their tax return
Greet the taxpayer
During this stage, an assessment should be made to ensure the taxpayer has everything the tax preparer
needs to prepare the tax return. Performing this task right away ensures taxpayers are not wasting their time
by waiting and then being turned away for reasons that could have been discovered early. The volunteer
working in the intake area should:
Make sure the taxpayer and spouse, if applicable, have brought photo identification with them to show the
return preparer and/or the quality reviewer.
Verify they have SSN cards and/or ITIN letters or cards, or other acceptable verification, for everyone on
the return. More information on acceptable documentation is found in Publication 4299.
Ask the taxpayer if they have received and brought all their tax documents, like Forms W-2 and 1099-R.
If the site has gross income limits, take a quick check to make sure the taxpayer(s) income is below the
limit.
Verify both spouses are at the site that day if filing a joint tax return.
Explain the steps of the Intake/Interview & Quality Review Process to the taxpayer
Explain the Intake/Interview & Quality Review Process so that the taxpayers understand that they are
expected to:
Complete Form 13614-C prior to having the return prepared
Be interviewed by the return preparer and answer additional questions as needed
Participate in a quality review of their tax return by someone other than the return preparer
Provide the taxpayer Form 13614-C
Ask the taxpayer to complete pages 1, 2 and 3 of Form 13614-C. An IRS tax law-certified volunteer might
need to offer assistance in the following cases. As a reminder, Form 13614-C is required to be used at all
VITA/TCE sites.

Standards of Conduct (Ethics)

21

If taxpayers

Then a tax law-certified volunteer should

Cannot complete the form for any reason

Fill out the form by asking them the questions and

recording their answers.

Do not understand a question, they can mark

unsure

Assist them with answering the question.

Have income, expenses, or life events not listed

on Form 13614-C, which might indicate an outof-scope tax return

Review the information and determine if the return is

within scope for the site requirements and volunteer
certifications.

Determine the certification level of the tax return

A greeter can perform this part of the process. When a greeter is not available, an IRS tax law-certified
preparer should go through similar steps before starting the return preparation.
Page 2 of Form 13614-C identifies the required tax law certification level for each question. The levels are
identified as B (Basic), A (Advanced), M (Military), HSA (Health Savings Accounts).
Determine the potential certification level required for the tax return based on how the intake sheet was
completed. All questions marked as yes and unsure should be reviewed to determine the highest certification level needed to prepare the return or to discuss the unsure responses.
The volunteer assigning or selecting the tax return for preparation must understand how to identify the
certification level required for that return.
The volunteer will also want to ensure the taxpayer does not have other income or expense items that may
be out of scope for the program or site. The greeter, if not tax law-certified, may need to enlist the assistance of a tax law-certified volunteer to make the final determination on potential out-of-scope issues.
If the greeter cannot assign the taxpayer to a tax law-certified preparer with the required certification level
listed on Form 13614-C, the greeter is required to seek assistance to determine if the taxpayers return can be
prepared at the site. The determination will be based on a combination of the sites return preparation policy
and Scope of Service Chart listed in Publication 4012. This will ensure taxpayers are not mistakenly turned
away from the site.
example
A taxpayer completes Form 13614-C, answering Yes to the question, Have a Health Savings
Account? The certification level next to this question is HSA (Health Savings Accounts). All other
checked questions show the certification level B (Basic). Because of the need for HSA knowledge, the
taxpayer should be assigned to a volunteer who is certified in the HSA course.

Assign tax return to the volunteer preparer

Every site is required to have a process for assigning taxpayers to volunteer preparers who are certified at or
above the level required to prepare their return. The method for identifying certification levels for volunteers
can include indicators on name badges, stickers, nameplates, or other partner-created products. Having
the certification levels easily identified will assist the site coordinator, greeter, or whoever is responsible for
assigning the tax return. SPEC has an optional ID badge (Form 14509) that can be used for this purpose or
the site can use its own method to satisfy this requirement.

22

Standards of Conduct (Ethics)

The Interview Process

Only IRS tax law-certified volunteers may interview the taxpayer. All IRS tax law-certified volunteer preparers and site coordinators are required to certify in the Intake/Interview & Quality Review Process. Publication
5101 provides detailed training on how to perform the interview process with the taxpayer. The basic steps are:
Verify taxpayer ID. Check photo identification for the taxpayer (and spouse, if applicable) and request
verification of SSN or ITIN for everyone listed on the tax return.
Review Form 13614-C. Make sure the taxpayer has answered all required questions on Form 13614-C.
Any questions left blank or marked unsure must be clarified and the correct answer should be recorded
on Form 13614-C.
Interview the taxpayer. Use probing questions to develop and/or clarify information on the intake sheet
and to confirm the information provided by the taxpayer is complete and accurate.
Review documentation. Look at all supporting documentation provided by the taxpayer (Forms W-2,
1099, payment receipts, etc.).
Verify certification level. Make sure the taxpayers return is within the preparers certification level and
within the scope of the VITA/TCE Programs. Make all dependent exemption and filing status determinations before preparing the return.

Preparing the Tax Return

After interviewing the taxpayer, the IRS tax law-certified preparer enters information into the software and
prepares the tax return.

The Quality Review Process

The quality reviewer assigned to a taxpayer should have a certification equal to or above the level needed to
prepare the tax return. The site is required to have a process in place for assigning tax returns to the appropriate
quality reviewer. Volunteers are not permitted to quality review a tax return that they prepared.
example
Following preparation of the tax return in the previous HSA example, a quality reviewer assigned to this
taxpayer must also have HSA certification.

The taxpayer must be interviewed during the Quality Review Process.

The last step of the quality review is informing the taxpayer of their responsibility for the information on the tax
return. The taxpayer must be advised to review the return to ensure the information is accurate and complete.

Standards of Conduct (Ethics)

23

Summary
All volunteers must agree to the Volunteer Standards of Conduct (VSC) outlined on Form 13615. The
partner-designated official or site coordinator must verify the identity (with photo identification) and
certification level of the volunteer before the volunteer is allowed to work at the site.
Failure to comply with the standards may adversely affect the taxpayer, the site, the partner and the VITA/
TCE Programs.
Violations of the VSC will not be tolerated. If a violation is discovered, appropriate actions will be taken, up
to removal of the volunteer, closing of the site, and discontinuing IRS support to the sponsoring partner.
Review Publication 1084, Site Coordinator Handbook, for actions the site coordinator should take if a VSC
violation is identified.
The Volunteer Protection Act generally protects volunteers from liability as long as they are acting in accordance with the standards.
Volunteers and partners with questions about the standards should contact their IRS-SPEC Relationship
Manager.

Summary of the Intake/Interview & Quality Review Processes

To meet VITA/TCE Quality Site Requirements, volunteers must perform each of the following tasks during the
intake/interview process:
Verify the identity (photo ID) and address of the taxpayer(s) and request verification of SSN or ITIN for
everyone listed on the tax return.
Explain the tax preparation process and encourage taxpayers to ask questions throughout the interview.
Complete Form 13614-C, Intake/Interview & Quality Review Sheet.
Verify all items in the taxpayer section have been answered
Note changes and clarifications provided by the taxpayer on the form
Interview the taxpayer using probing questions to confirm the information provided on Form 13614-C is
complete and accurate.
Review all supporting documentation provided by the taxpayer (Forms W-2, 1099, payment receipts, etc.).
If the taxpayer has income or expenses listed on the return that do not require a source document and
none were provided, the intake sheet should be notated to show a verbal response was provided.
To meet VITA/TCE Quality Site Requirements, a quality review requires all of the following:
Inviting the taxpayer to participate. The taxpayer must be involved during the Quality Review Process
because the quality reviewer needs to be able to ask additional questions.
Reviewing the return for accuracy using:
Form 13614-C, with all sections completed,
The completed tax return, and
All documents provided by the taxpayer, including those used to verify identity, income, expenses,
payments, and direct deposit.
Advising the taxpayers of their responsibility for the information on the tax return.

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Standards of Conduct (Ethics)

Exercise Answers
Answer 1
A. Yes, Standard 4, knowingly preparing a fraudulent return.
B. Volunteer should be removed and barred from working at a VITA/TCE site and added to the Volunteer
Registry.
C. Cash income should be reported as income on Schedule C.
Answer 2
A. Yes, Standard 4, knowingly preparing a fraudulent return. Although the taxpayer insisted on including the
dependent, Marge knew this was wrong.
B. Volunteer should be removed and barred from working at a VITA/TCE site and added to the volunteer
registry.
C. Volunteer should educate George on dependent eligibility using Publication 4012, Volunteer Resource
Guide, refuse to prepare the tax return, or report the incident to the site coordinator.
Answer 3
A. Yes, Standard 2, do not accept payment, solicit donations, or accept refund payments for federal or
state tax return preparation. Although the volunteers intention was to help Isabel get her refund sooner
by having it direct deposited instead of mailed, putting it into his own account is problematic and could
raise the question of misappropriation of a tax refund or be perceived as receiving payment for tax return
preparation. Generally, VITA/TCE volunteers should only request direct deposit of a taxpayers refund into
accounts bearing the taxpayers name.
B. Volunteer must be counseled that he cannot put any other taxpayers refund into his own account. If this
continues, he will be removed and barred from the site.
Answer 4
A. Yes, Standard 3, using knowledge gained from the taxpayer for volunteers personal benefit.
B. He should be reminded that he cannot use taxpayers personal information (marital status and phone
number) for his benefit.
Answer 5
A. Maybe. Even though Max insists on using the cost basis he provides to John, as long as John has
conducted a thorough interview, especially about the stock sales, he can prepare the return. John should
remind Max that taxpayers sign their returns under penalty of perjury, and that Max is ultimately responsible for the return.

If Max tells John that the basis amounts are wrong and John prepares the return anyway, then John is
violating Standard 4, knowingly preparing a false return.

B. As long as John did not knowingly prepare a false return, nothing should happen. However, if John does
know the information is false, then he should be removed, barred from the site, and he could be added to
the Volunteer Registry.
Answer 6
A. Yes, Standard 6. Volunteers must deal with people at the site with courtesy and in a respectful and professional manner.
B. Nathan should be warned that future outbursts will result in his immediate removal as a volunteer.
C. Nathan should have taken a deep breath and courteously explained the Form 8332 requirements using
Publication 4012. If the situation still could not be resolved, Nathan should have requested the taxpayer
speak to the site coordinator upon her return.
Standards of Conduct (Ethics)

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