Transcript Volunteer/Site Policies and Procedures

Standards of Conduct
All AARP Foundation Tax-Aide
Volunteers 2013–2014
TAX-AIDE
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
1
Volunteer Requirements
● All volunteers must sign Form 13615, stating
they will comply with the Quality Site
Requirements (QSR) and uphold the highest
ethical standards.
● All volunteers must complete the Volunteer
Standards of Conduct (VSC) Training and pass
a competency test with a score of 80% or
higher.
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
3
This Briefing will Provide
● An explanation of the six Volunteer Standards
of Conduct
● 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
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
4
Standards of Conduct
● All volunteers face ethical issues, which
arise in unexpected situations which
require quick decisions and good
judgment.
● The Volunteer Standards of Conduct
were developed specifically for free tax
preparation operations.
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
6
Quality Site Requirements
● All taxpayers using our services should
be confident they are receiving
consistent and quality service.
● Thus the QSR’s were developed to
ensure operating procedures that will
ultimately assist in this effort.
● Available in Pub 4961
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
7
Unethical Defined
● IRS defines unethical as not conforming to
agreed standards of moral conduct, especially
within a particular profession
● In most cases, unethical behavior disregards
the established laws, procedures, or set
policies
● An error or omission that was unknown is not
considered an unethical action
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
8
Volunteer Standards of Conduct
#1: Follow the Quality Site Requirements
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
11
What You Need to Know
● TRC oversees the
● QSR #1
● Volunteer Certification
volunteer certification
process and ensures that
names of certified are
submitted.
● TRC to notify LC and DC of
● All volunteers must
complete Volunteer
Standards of Conduct
training and pass the
test (VSC) (Pub 4961)
TAX-AIDE
volunteers completing
certification.
● Volunteer is assigned to
site and ADS notified for
VMIS update, notification
to IRS and the Tax-Aide
National Office
Volunteer/Site Policies and Procedures
2013-2014
12
What You Need to Know
● QSR #2 - Intake and Interview Process

Must use current year Form 13614-C –
Interview Intake & Quality Review Sheet
for every taxpayer

Taxpayer interview key to process

Verify that all responses in the Intake
sheet are accounted for in the tax return
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
13
What You Need to Know
 QR must be in front
QSR #3
of taxpayer
Quality Review
Process
 Fully review and
100% Quality Review
by 2nd counselor
TAX-AIDE
account for all pages
of Client Intake Form
 QR should ask
“probing questions”
not just verify name
and numbers
Volunteer/Site Policies and Procedures
2013-2014
14
What You Need to know
 IRS Pubs 17 and
QSR #4
Reference Material
4012
 Appropriate State
Tax Instructions
Have required IRS
material available
(paper or electronic)
 IRS Intake/Interview
and Quality Review
Sheet for every
return prepared
 Volunteer Tax Alerts
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
15
What You Need to Know
QSR #5
 Must pass Volunteer
Volunteer Agreement
 Must agree to the IRS
Standards of Conduct test
Standards of Conduct
 Must also agree to abide
All volunteers must
sign the Volunteer
Agreement Form
13615
TAX-AIDE
by the program’s
Standards of
Professionalism
 Volunteer Agreement
must be signed by the
volunteer and the
instructor or local
coordinator
Volunteer/Site Policies and Procedures
2013-2014
16
Volunteer Standards of Conduct
All volunteers must sign the Volunteer Agreement
Form 13615 – critical text below
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
17
Form 13615, Page 2
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
18
What You Need to Know
 Taxpayer and spouse
QSR #6
Timely Filing of Tax
Returns
Must have process to
ensure e-file returns
filed in a timely
manner
TAX-AIDE
signed 8879 provides
authorization to efile return
 Any rejects should
be resolved in a
timely manner
(usually within 3
days)
Volunteer/Site Policies and Procedures
2013-2014
19
What You Need to Know
 New Language on
QSR #7
AARP Poster (D143)
Title VI
* trash old posters!
Sites must provide
information to
taxpayers regarding
their Civil Rights
TAX-AIDE
 Must display at “first
point of contact
between volunteer
and taxpayer.”
Volunteer/Site Policies and Procedures
2013-2014
20
What You Need to Know
 Correct Site
QSR #8
Correct Site
Identification Number
Identification
Number (SIDN) must
be reported on all
returns.
Bottom – Main Information Worksheet
TAX-AIDE
Local Coordinator Site Policies and
Procedures 2013-2014
21
What You Need to Know
 Correct Electronic
QSR #9
Correct Electronic Filing
Identification Number
TAX-AIDE
Filing Identification
Number (EFIN) must
be reported on all
returns
Local Coordinator Site Policies and
Procedures 2013-2014
22
What You Need to Know
● QSR # 10 – Security, Privacy, Confidentiality

Proper identification of Taxpayer – LC/SL approval required for
exemptions, should be very rare (know 1st/last names)

Taxpayer presents SS card or Tax ID #
 Alternatives
● Other documents issued by SS (medicare card w suffice A)
● ID, all docs with same SSN, and last year’s return; or
● ID, all docs with same SSN, and Carry forward
● Interim Taxpayer ID # (ITIN)

Confidentiality of Data from Taxpayer – including NO part of any tax
and/or information forms retained by volunteers
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
23
Volunteer Standards of Conduct
#1: Follow the Quality Site Requirements
#2: Never accept payment or solicit donations for
federal or state tax return preparation
#3: Never solicit business for self or others
#4: Not knowingly prepare a false return
#5: Not engage in any criminal or any conduct
deemed to have a negative effect on the program
#6: Treat all taxpayers in a professional, courteous
and respectful manner
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
24
Volunteer Standards of Conduct
● Most are self evident, easy to follow
except last one
● Increase pressure to adhere
● NTTC concerned with refusal and work
around processes to not comply with
same sex returns
● Resignation mandatory but not desired
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
25
#2 “Free” means free - Example
● Donation or tip jars are a violation of this
standard.
● If asked, say something like, “Thank you, but
we cannot accept payment for our services.”
● If someone persists, recommend cookies or
donuts for the site.
● Taxpayers can make donations, directly to
AARP Tax Foundation
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
26
#3 Soliciting Business - Example
● You are the site’s Greeter. Your daughter
asks you to take candy orders at the site
for her school fundraiser. You explain to
her you cannot solicit personal business.
● Volunteer says he could have refund
deposited to his bank account and,
when received, will contact taxpayer to
give them their money;
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
27
#4 False Returns - Example
● A preparer told the taxpayer that cash income
did not need to be reported. The return was
completed without the cash income. The QR
person misses this omission and the return is
printed, signed, and e-filed. The volunteer has
violated this standard.
● However, since the Quality Reviewer did not
knowingly allow this return to be e-filed
incorrectly, the QR’er did not violate this
standard.
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
28
#5 Improper Conduct
● Volunteers may be prohibited from
participating in the TCE program if they
engage in criminal, infamous, dishonest,
or notoriously disgraceful conduct
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
29
# 6 Uniform Courteous
Treatment
● You finish a difficult return for a TP who owes
the IRS about $50. After you carefully explain
the return, they sputter, “You don’t know
what you’re doing. I always get a refund! My
neighbor is self-employed and she got $1,900
back.”
● In this situation, take a deep breath and
courteously explain that every return is
different. If necessary, involve the SL/LC.
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
30
Improvement Opportunities
● TIGTA Reviews – Treasury Inspector General
Tax Administration reviewers presence is
unknown as reviews are conducted by Auditors
who pose as a taxpayer.
● SPEC Shopping Reviews – Stakeholder,
Partnership Education & Communication
Reviewers presence is unknown as analysts
perform shopping reviews as a taxpayer.
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
32
Improvement Opportunities
● SPEC QSS Reviews – Reviewers presence is
known. Quality Statistical Sample reviews are
conducted by SPEC Quality Program Office
(QPO) analysts who randomly select tax
returns for review that have been prepared at
a volunteer site after asking the taxpayer’s
permission. QSS review results determine the
official accuracy rates for returns prepared at
VITA/TCE sites.
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
33
Improvement Opportunities
● SPEC Field Site Visits (FSV) – Reviewers
presence is known. Field Site Visits are
conducted by local SPEC tax consultants.
They assess the extent to which volunteers
adhere to the intake/interview and quality
review process by observing site operations
without reviewing tax returns
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
34
QUESTIONS/COMMENTS?
TAX-AIDE
Volunteer/Site Policies and Procedures
2013-2014
35