Transcript AARP Tax-Aide Policy and Procedures including TY13 QSR Results

AARP Tax-Aide
Policy and Procedures
including TY13 QSR Results
For Review by All Volunteers TY2014
TAX-AIDE
TAX-AIDE
Volunteer/Site Policies and Procedures
2014-2015
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Overall Objectives:
● Ensure awareness of
 AARP Foundation Tax-Aide Program Policies
and Procedures
 AARP Foundation Tax-Aide Standards of
Professionalism
 IRS Quality Site Requirements (QSR) & TY13
results
● Provide IRS-mandated training for all
volunteers on:


IRS Quality Site Requirements (QSR)
IRS Volunteer Standards of Conduct (VSC)
TAX-AIDE
Volunteer/Site Policies and Procedures
2014-2015
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Goal
● Training Goal: Improve volunteer
satisfaction and create a more
satisfying experience for taxpayers
by ensuring that all sites comply with
Tax-Aide policy
TAX-AIDE
Volunteer/Site Policies and Procedures
2014-2015
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Quality Site Reviews (QSR)
● The IRS conducted quality site reviews in
TY13 using Form 6729R
● 77 Sites were reviewed

19 Unannounced Shopping Reviews

58 Announced QSS Reviews
● 195 Returns were reviewed
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Volunteer/Site Policies and Procedures
2014-2015
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QSR #1 Tax-Aide Score – 98%
What was emphasized:
 All volunteers must be certified
QSR #1
in the VSC
 All volunteers must complete
intake/interview and QR PPT
training
 LC must receive LC training
Certification
All return preparers
must be certified in
tax law
TAX-AIDE
What IRS found:
 LC said hadn’t received the LC
training
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2014-2015
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QSR #2 Tax-Aide Score – 79%
What was emphasized:
QSR #2
 Must use for every taxpayer
Intake and Interview
Process
or “Unsure” items.
 Verify all “Yes” responses are
included in tax return.
Must use Form 13614-C
Intake/Interview and
Quality Review Sheet
What IRS found:
 Resolve any missing information
 Volunteers did Interviews only on
new taxpayers
 Volunteers did not review questions
or ask follow-up questions
 Volunteers did not probe deeply
 Volunteers did not mark changes
onto form for QR to review
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Volunteer/Site Policies and Procedures
2014-2015
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QSR #3 Tax-Aide Score – 85%
What was emphasized:
 QR must be in front of taxpayer
QSR #3
 Fully review and account for all
pages of Intake Sheet
Quality Review
Process
 QR should ask “probing questions”
not just verify name and numbers
What IRS found:
100% Quality Review
by 2nd Counselor
TAX-AIDE
 Volunteers did not do QR on every
return
 QR did only brief review on accuracy of
info rather than review of tax law
accuracy
 Volunteers did not review Intake form
with TP or ask probing questions
 QR did not mark changes to answers
on form for QR to review
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QSR #4 Tax-Aide Score – 100%
What was emphasized:
QSR #4
 IRS Pubs 17 and 4012
Reference Material
Instructions
 IRS Intake/Interview and
Quality Review Sheet for every
return prepared (IRS 13614-C)
 Volunteer Tax Alerts
 Appropriate State Tax
Have required IRS
material available
(paper or electronic)
TAX-AIDE
What IRS found:
 Success!
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QSR #5 Tax-Aide Score – 97%
What was emphasized:
 Must pass Volunteer Standards of
QSR #5
Volunteer Agreement
All volunteers must
sign Volunteer
Agreement Form
13615
TAX-AIDE
Conduct test
 Must agree to IRS Standards of
Conduct
 Must agree to abide by program’s
Standards of Professionalism
 Volunteer Agreement must be
signed by volunteer and instructor
or local coordinator
What IRS found:
 Site failed to have Client
Facilitator take Volunteer
Standards of Conduct Test
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Volunteer Standards of Conduct
All volunteers must sign Form 13615 – critical text below
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IRS Volunteer Standards of
Conduct (VSC)
#1: Follow the Quality Site Requirements
#2: Not 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
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QSR #6 Tax-Aide Score – 90%
What was emphasized:
 Taxpayer and spouse signed
QSR #6
Timely Filing of Tax
Returns
Must have process to
ensure e-file returns
filed in timely manner
8879 provides authorization to
e-file return
 Any rejects should be resolved
in timely manner (usually
within 3 days)
What IRS found:
 Sites did not ensure that returns
were timely filed
 Sites did not have “back-up plans”
in place to prevent issues
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QSR #7 Tax-Aide Score – 95%
What was emphasized:
 New Language on AARP Poster
QSR #7
(D143)
* trash or re-cycle old posters
 Must display at “first point of
contact between volunteer
and taxpayer.”
Title VI
Sites must provide
information to
taxpayers regarding
their Civil Rights
TAX-AIDE
What IRS found:
 Site had old poster up
 Site had poster in place where
it was not easily seen by TP
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QSR #10 Tax-Aide Score – 92%
What was emphasized:
 LC approval required for
QSR #10
Security, Privacy,
Confidentiality
Sites must obtain
Photo ID and verify
SSN for all taxpayers
TAX-AIDE
exceptions in extreme cases
 Not required if taxpayer
immediately known by first and
last name
 Alternatives given for SSN docs
What IRS found:
 Sites not asking for Photo ID
for all taxpayers even if not
known
 Sites did not verify SSN for all
taxpayers and dependents
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QSR #3 Intake and Interview
Key training message: Make sure intake
sheet is prepared and properly reviewed
by intake, counselor and QR
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QSR #4 Quality Review
Key training message: Make sure an
independent quality review is conducted on
all returns. Crosscheck data entry against
the intake sheet and tax documents.
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Volunteer/Site Policies and
Procedures
Questions?
Comments…
She was only a whiskey maker,
but he loved her still
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Volunteer/Site Policies and Procedures
2014-2015
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