US Internal Revenue Service: p1101

8/14/2019 US Internal Revenue Service: p1101

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2008

Application Packageand Guidelines

for Managing a

TCE Program

2008

Application Packageand Guidelines

for Managing a

TCE Program

IRS VOLUNTEERS

Department o the TreasuryInternal Revenue Service

Publication 1101 (Rev. 6-2007)Catalog Number 46965GIRS


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Dear Prospective TCE Applicant:

The Fiscal Year (FY) 2008 Tax Counseling or the Elderly (TCE) Program was recently

announced in the Federal Register, and the Internal Revenue Service is now accepting

applications. This package contains the current program guidelines, TCE Cooperative

Agreement Form, certifcation documents, and other materials needed to prepare your

grant application.

Completed applications should be sent to the Internal Revenue Service, SPEC

Headquarters, 5000 Ellin Road, SE:W:CAR:SPEC:FO:OA, C4-168 NCFB, Lanham, MD

20706. The costs o preparing and submitting your application are the sole responsibility

o the applicant. In addition, the Internal Revenue Service incurs no liability with respect

to the costs o preparing and submitting your organizations application.

All applications must be received at the address shown above no later than August 1,

2007. All applications will be reviewed and applicants will be notifed o their selection or

non-selection by our ofce.

You should be aware that this solicitation o your application is taking place beore

Congress has passed an appropriation or FY 2008, and cooperative agreements will

only be entered into, subject to unds being appropriated by Congress.

Questions may be directed to Lynn Tyler, TCE Program Analyst at (202) 283-0189 or

by e-mail: [email protected]. You can also contact Lynn at the above reerenced

address. Thank you or your interest in the TCE Program.

Sincerely,

Leslye Baronich

Director, Field Operations

Stakeholder Partnerships, Education

and Communication (SPEC)

Wage and Investment Division

DEPARTMENT OF THE TREASURY

internal revenue service

atlanta, ga 30308

WAGE & INVESTMENT DIVISION

JUN12007


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Chapter ........................................................... Page

Form8158-QualityReviewChecklist............. .............. ....... 5

Form13614-VolunteerReturnPreparationProgram-

CriticalIntakeData............................................................ 53

Form13615-VolunteerAgreement..................................... 55

Form13206-VolunteerAssistanceSummaryReport......... 57

Table o Contents Chapter ...................................................... Page

Introduction ................................................................... ... 2

I. Program Requirements............. ............. .............. .......... 3

Purpose............................................................................ 3

Denitions............. .............. ............. .............. .............. ..... 3

II. Cooperative Agreements............................................... 4

Eligibility............................................................................ 4PaymentstoSponsors............ .............. ............. .............. . 5

Timetable.......................................................................... 5

NoticationoAwardDecisions........................................ 5

III. Administrative Requirements.............. .............. ............ 5

General............. .............. .............. ............. .............. .......... 5

UseoaUniversalIdentierbyGrantApplicants.............. 6

Government-wideDebarmentandSuspension(Non-

procurement)andGovernment-wideRequirements

orDrug-FreeWorkplace(Grants)................................ 6

CivilRightsReportingRequirements............................... 7

CerticationoAssuranceConcerningCivil

RightsCompliance....................................................... 8

AssurancesandCertications......................................... 9

CommonRuleCertications............ .............. , 3, 5, 7

IV. How To Apply................................................................ 8

ApplicationAssembly..................................................... 8

ApplicationSubmission.................................................. 8

MethodoDelivery.......................................................... 8

TimeoDelivery/LateDelivery...................................... 8

Withdrawals.................................................................... 8

AvailabilityToThePublic................................................ 8

CopyoCooperativeAgreement.................................... 9

BackgroundNarrative..................................................... 2

ProposedProgramPlan................................................. 2

Form8653-ApplicationPlan......................................... 25

OMBForm-424ApplicationorFederalAssistance...... 27

V. Ater Acceptance Into The ProgramYour Responsibilities:.................................................. 29

ManagementoFunds................................................... 29

AllowableProgramExpenses........................................ 29

UnallowableProgramExpenses.................................... 29

E-lingoReturns.......................................................... 30

AuditRequirements.............. .............. ............. .............. . 30

LobbyingActivities......................................................... 3

CoordinationotheProgram.......................................... 3

Recruitment/ManagementoVolunteers...................... 3

Misc.DutiesoaProgramManager............................... 3

SelectionandManagementoTaxAssistanceSites...... 34

Publicity.............. ............. .............. .............. ............. ...... 35

QualityControlRequirementsorTaxAssistance.......... 35PrivacyandCondentiality--APublicTrust............ ........ 37

FinancialandManagementReportingRequirements.... 37

FinalProgramReport............. .............. ............. ............. 37

Close-OutProcedures.................................................... 38

StandardFormLLL-Disclosureo

LobbyingActivities..................................................... 39

CerticationRegardingLobbyingForm.......................... 4

Form8654-FinalProgramReport................................ 47


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IntroductionTheTaxCounselingortheElderly(TCE)ProgramoersFREEtaxhelptoindividualswhoareage60orolder.ThiscooperativeagreementisauthorizedbySection163otheRevenueActo1978,PublicLawNo.95-600,92Stat.2810,November6,1978.ThisRevenueActautho-rizestheInternalRevenueService(IRS)toenterintoagreementswithprivateornon-governmentalpublicnon-

protagenciesororganizations,exemptromtaxationunderSection501otheInternalRevenueCode,thatwillprovidetrainingandtechnicalassistancetovolun-teerswhoprovideFREEtaxcounselingandassistancetoelderlyindividualsinthepreparationotheirFederalincometaxreturns.TheregulationsortheTCEprogramarepublishedinTitle26otheCodeoFederalRegula-tions(CFR)assections601.802through601.806.

Grantundsareusedtoreimbursevolunteersorout-o-pocketexpensesincludingtransportation,meals,andotherexpensesincurredbytheminprovidingtaxcounsel-ingassistanceatlocationsconvenienttothetaxpayers.

Eligibleagenciesandorganizationscompeteorac-ceptanceasaTCEsponsorincompliancewiththeFed-eralGrantandCooperativeAgreementActo1977,Pub-licLawNo.95-224,92Stat.3,February3,1978,codiedat31U.S.C.Chapter63.Theymustbenon-prot(501)groupsandexperiencedincoordinatingvolunteerpro-gramspreerablywithsomeexperienceinincometaxpreparation.Asponsorthatisacceptedisresponsibleorallas-

pectsooperatingaTCEprogramincludingpublicity,recruitment,training,siteselection,andmanagementovolunteers.Thenecessityorrenegotiation,suspension,ortermi-

nationoaCooperativeAgreementwillbedeterminedsolelybytheInternalRevenueServiceandwillnotbesubjecttoappeal.TheTCEGrantProgramismanagedbytheStake-

holderPartnerships,EducationandCommunication(SPEC)DivisionotheIRS.


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I. Program RequirementsSubpart 00General

0PurposeThisdocumentoutlinestherequirementsotheIRSTaxCounselingortheElderly(TCE)Programandprovidesinormationonhownon-prot(501)organizationsmayenterintoaCooperativeAgreementwiththeIRS.(NOTE:Pleaseretainthispublicationoruturereerence.)

20DefnitionsTheollowingdenitionsareused:

a. Administrative expense. Costsincurredbyprogramsponsorsorsalaries/benetspaidorclericalsupport,supplies,rent/utilities/custodialservices,auditoTCEunds,travelbytheorganizationsadministrator(s)(paidsta),publicity,sponsor-developedprogrammaterials,

costostatisticalroll-upreport,telephoneinstallationoratelephoneansweringsite,andotheradministrativeitems(e.g.,printing,postage,insurance,etc.).Administrativeexpensesincludeanyamountspaid

tovolunteersasreimbursementorprinting,copying,telephoneservices,etc.Suchpaymentswillnotbetreatedasreimbursement

expenses.SeeSection120(y).

b. Assistance site. Volunteertaxassistancelocationswhereelderlyindividualsmayreceivereetaxassistance.

c. Closeout. TheprocessbywhichaFederalsponsoring

agencydeterminesthatallapplicableadministrativeactionsandallrequiredworkotheCooperativeAgreementhavebeencompletedbytherecipientandtheFederalsponsoringagency.

d. Controlled substance. AsdenedinschedulesIthroughVosection202otheControlledSubstancesAct(21U.S.C.812)andasurtherdenedbyregulationat21CFR1300.11through1300.15.

e. Conviction. Andingoguilt(includingapleadingonolocontendere)orimpositionoasentence,orboth,byanyjudicialbodychargedwiththeresponsibilitytodetermineviolationsotheFederalorStatecriminaldrug

statute.. Counseling. Providingadvice,guidanceandassistanceregardingquestionsrelatingtoindividualFederalincometaxreturns,butdoesnotincludesuchthingsasinvestmentorestateplanningorrepresentingtaxpayersbeoretheIRSorinjudicialproceeding.Forpurposesothisprogram,italsoincludesthepreparationoindividualFederalincometaxreturns.

g. Criminal Drug Statute. Acriminalstatuteinvolvingthemanuacture,distribution,dispensation,use,orpossessionoanycontrolledsubstance.

h. Debarment. AnactiontakenbythedebarringocialinaccordancewithagencyregulationsimplementingExecutiveOrder12549toexcludeapersonromparticipatingincoveredtransactions.ApersonsoexcludedisDebarred.

I. Debarring ofcial. Theagencyheadoranocialdesignatedbytheagencyhead.

j. Drug-Free Workplace. Asiteortheperormanceoworkdoneinconnectionwithaspecicgrantatwhichemployeesothegranteeareprohibitedromengagingintheunlawulmanuacture,distribution,dispensation,possessionoruseoacontrolledsubstance.

k. Elderly individual. Apersonwhowillbe60yearsoldbytheendothetaxableyear.

l. Employee.Onewhoperormsservicesorhire,salaryorwages.

m. Federal Income Tax Return.SelectedIRSorms

requiredunderChapter61otheInternalRevenueCodeo1986(26U.S.C.)withrespecttothetaximposedonanindividualunderChapter1osuchCode.

n. Grant.Anawardonancialassistance,includingaCooperativeAgreement,intheormomoneyorpropertybyaFederalagencydirectlytoagrantee.

o. Grantee. ApersonororganizationthatreceivesagrantdirectlyromaFederalagency.

p. Individual. Aperson.

q. IRS. TheInternalRevenueService.

r. Minority Bank. Abankthatisowned,atleast50

percent,bywomenorminoritygroupmember(s).s. Non-proft organization. AnorganizationwhichmeetsthecriteriaorexemptionromtaxationunderSection501otheInternalRevenueCode(andwhichisnototherwiseprohibitedrombeingasponsorbytheseprogramguidelines).

t. OMB. TheOceoManagementandBudget.

u. Program or TCE Program.TheTaxCounselingortheElderlyProgramauthorizedbySection163otheInternalRevenueActo1978(hereinaterreerredtoasSection163).

v. Program Regulations. Therulesgoverningthe

program,26CodeoFederalRegulationssections601.801-601.806.

w. Quality Review. Thecheckingoataxreturntoensureitsaccuracyandcompletenessbyadesignatedvolunteerotherthantheindividualwhoassistedinthepreparationothereturn.Additionally,itmeanscheckingtheaccuracyoresponsesmadetotelephoneinquiriesatTelephoneAnsweringSites.


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x. Recipient. Publicandprivateinstitutionsohighereducation;publicandprivatehospitals;andotherquasi-publicandprivatenon-protorganizationssuchas(butnotlimitedto)communityactionagencies,researchinstitutes,educationalassociations,andhealthcentersthatarereceivingFederalundsromaFederalagency.

y. Reimbursement Expense.Moniespaidtovolunteersworkingasrecruiters,taxassistors,instructors,

coordinators/administrators,andqualityreviewersorout-o-pocketexpensesormeals,lodging,andtransportationcostsincurredwhileperormingTCErelatedvolunteerwork.

z. Section 63. ThatportionotheRevenueActo1978,PublicLawNo.95-600,92Stat.2810,November6,1978,thatauthorizedtheSecretaryotheTreasury,throughtheIRS,toenterintoagreementswithprivateorpublicnon-protagenciesororganizations,exemptromtaxationunderSection501otheInternalRevenueCode,orthepurposeoprovidingtrainingandtechnicalassistancetopreparevolunteerstoprovidetaxcounselingassistanceorelderlyindividuals,age60

andover,inthepreparationotheirFederalincometaxreturns.

aa. Sponsor or Program Sponsor.Aprivateorpublicnon-protagencyororganization,exemptunderSection501otheInternalRevenueCode,whichhasenteredintoaCooperativeAgreementwiththeIRStoaccomplishtheobjectiveoSection163.

bb. Suspending Ofcial. Theagencyheadoranocialdesignatedbytheagencyhead.

cc. Suspension. AnactiontakenbythesuspendingocialinaccordancewithagencyregulationimplementingExecutiveOrder12549toimmediately

excludeapersonromparticipatingincoveredtransactionsoratemporaryperiod,pendingcompletionoaninvestigationandsuchlegalordebarmentproceedingsasmayensue.ApersonsoexcludedisSuspended.

dd. Telephone Answering Site. Locationwithtelephonenumber(s)thatelderlyindividualsmaycalltoreceivereetaxcounseling.

ee. Volunteers.Individualsunderthedirectionoaprogramsponsorwhoagreetoprovidetheirserviceswithoutpaytoachievetheobjectivesotheprogram.

Volunteersmaybereimbursedorout-o-pocket

expensesormeals,lodging,andtransportationcostsincurredwhileperormingTCErelatedvolunteerwork.

II. Cooperative AgreementsSubpart 200General

20Eligibility and Evaluative Criteriaa.Tobeeligibletoparticipateintheprogramyoumust:

.Beaprivateorpublicnon-protorganizationthatqualiesortaxexemptionunderSection501otheInternalRevenueCodeo1986;

2.Haveexperienceincoordinatingvolunteerprograms;

3. Notbeaederal,state,orlocalgovernmentalagencyororganization;

4.BeincompliancewithallapplicableadministrativeguidanceissuedbyOMBandoundinChapterIIoTitle2otheCodeoFederalRegulations(CFR),includingbutnotlimitedtotheOMBguidanceonnonprocurementdebarmentandsuspensionsandadrug-reeworkplace,ormerlyknownasthethe

commonrule.(SeeSubpart300andSection320).5.Beincompliancewithallapplicablecivilrightsrequirements.Allapplicantsmustanswerthequestionsonpage7inordertobeplacedonprobablecomplianceandtheCivilRightsPostermustbepostedateveryTCEsite.(SeeSection330).

b.Acceptanceintotheprogramwillbebasedontheollowingcriteria:.QualityoProgramsandServicesorage60andover(i.e.,qualicationsoemployees,timedevotedtotheprogram,employee/volunteertraining,publicity,hoursooperation,sitelocation

convenienttotargetelderlytaxpayers60yearsandaboveandensureelderlytaxpayersaregivenpriorityservices).Themaximumnumberopointswillbeawardedtoanorganizationwhoseprogramsocus/serveelderlytaxpayers.(30points);

2.Geographiccoverageandextentocoverageorage60andover(i.e.,thenumberoproposedassistancesites,numberovolunteers,numberoFederalincometaxreturnstobepreparedande-ledorelderlytaxpayers,andotherassistancetobeprovided)(20points);

3.ElectronicFilingservicesorage60andover(i.e.,theproposednumberoFederalincometaxreturnstobepreparedandelectronicallyledorelderlytaxpayers).Returningsponsorsprioryeare-levolumewillbereviewedandthemaximumnumberopointswillbeawardedororganizationsthatexceed50%e-leorseniortaxpayers.(20points);

4.PriorexperienceinFederalTaxReturnCounselingandTaxPreparation(10points);

5.QualityoCooperativeAgreementAdministrationandInternalAccountingProcedures(i.e.,experienceinprovidingvolunteerserviceandservicestotheelderly,organizationalstructure,


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experienceinmanagingederalgrantprograms,reasonablenessoproposedbudget(70%ograntsundsshouldbeusedorreimbursementexpensesand30%shouldbeusedoradministrativeexpenses)andqualicationsotheTCEmanagementsta)(10points);and

6.Pastperormanceoareturningsponsor(10points).

220Payments to Recipients (Sponsors)a.Asarule,granteesareallowedtodrawdownanadvancepayment(halothegrantamount)atertheyhavebeenacceptedintotheprogram.ThegranteewilldrawdowntheadvanceromthePaymentManagementSystem(PMS).However,granteeswhohaveahistoryounsatisactoryperormanceorareotherwisedisqualiedromreceivingadvancepaymentsunderOMBCircularA-110,AttachmentI,maybesubjecttospecialconditionsand/orrestrictions,includingpaymentonareimbursement

basis.b.Atertheinitialadvanceoone-halthegrantamount,sponsorsmustincurprogramexpensesbeoresubmittingarequestorreimbursementthroughPMS.

c.Iexpensesareincurredpriortoapproval,andthegrantislaterdenied,allcostsincurredwillbetheresponsibilityotheapplicant.

d.IanacceptedsponsorndsitnecessarytowithdrawromtheTCEProgram,thesponsorshallreturnimmediatelyanyunexpendedmoniesreceivedbytheIRS.(ReertoChapterIV,Section420(c)).

e.Iagranteeailstocomplywiththetermsand

conditionsothecooperativeagreement,theIRSmayterminatetheagreement.

. ItheFederalGovernmentisoperatingunderaContinuingResolution(CR),undingwillbemadeavailableconsistentwiththespendinglimitsimposedbyCongressontheTCEprogram.ContinuingResolutionsarejointresolutionsthatprovidecontinuingappropriationsorascalyear.CRsareenactedwhenCongresshasnotpassednewappropriationbillsandaprogramsappropriationsareabouttoorhaveexpired,orwhenthePresidenthasvetoedcongressionallypassedappropriationsbills.

NOTE: IyouareacceptedasaTCEsponsorandyourorganizationparticipatedintheprioryearprogram,andtheorganizationhasnottimelysubmittedtherequirednancialormsandnalnarrativeortheprioryearbytherequireddeadlineasstatedinSection595,yourorganizationwillbeineligibletoreceiveanadvancepayment.

230Timetablea.ACooperativeAgreementremainsineectoronescalyear.ItexpiresonSeptember30oeachyearunlessotherwiseagreedto.CooperativeAgreementswillstate:.theunctionsanddutiestobeperormedbytheIRS,andtheunctionsanddutiestobeperormed

bytheprogramsponsor,2.themaximumamountotheawardavailabletotheprogramsponsor,

3.theservicestobeprovidedoreachgeographicalarea,and

4.otherrequirementsasspeciedintheapplication.

b.TherequirementoSection163otheRevenueActo1978shallbeconsideredtobeincorporatedintoallCooperativeAgreementsbetweentheIRSandprogramsponsors.

c.Mosttaxreturnpreparationassistancewillbeprovidedtoelderlytaxpayersduringtheusual

periodorlingFederalincometaxreturns,thatisromJanuary1toApril15eachyear.However,theprogramactivitiesrequiredtoensurethatelderlytaxpayersreceiveecientandqualitytaxassistancecanbeconductedyear-round.

240Notifcation o Award Decisionsa.ApplicantswhoseproposalsareacceptedwillgenerallybenotiedoawarddecisionsbyOctober1storassoonasCongresshasappropriatedTCEunds.TheIRSwilladvisethosewhowerenotselectedordidnotqualiybasedontheirapplicationpackage.

b.Names,addresses,andtelephonenumbersolocalIRSSPECTerritoryManagerswillbeprovidedtoprogramsponsorsatertheCooperativeAgreementsaresigned.

III. Administrative RequirementsSubpart 300Generala.Administrativerequirements,thatarecomprisedoOMBandguidanceandthatapplyingeneraltoallFederalgrantsandagreements,arecodiedinChapterIIoTitle2otheCodeoFederalRegulations.Theserequirementsincludecostprinciplesandauditrequirements,OMBCircularNo.A-110,GrantsandAgreementswithInstitutionsoHigherEducation,HospitalsandOtherNonProtOrganizations,andOMBCircularA-133,AuditoInstitutionsoHigherEducationandOtherNonProtOrganizations.Totheextentthattheyareapplicable,anyandallotheprovisionsoChapterIIoTitle2


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otheCodeoFederalRegulations,andanyuturesupplementsandrevisionsthereto,applytotheTCEProgram;theyareincorporatedintoallCooperativeAgreementsenteredintobetweentheInternalRevenueServiceandprogramsponsors.

b.ProgramsinvolvinguseoFederalundsalsoaregov-ernedbyawidevarietyoFederalstatutes,Federalregulations,ExecutiveOrdersothePresident,and

otherauthorities.Theseinclude,butarenotlimitedto,theollowing:

i. UseoaUniversalIdentierbyGrantApplicants(June27,2003)68FR38402;

ii. CertaincivilrightslawsSeeSection330

iii. Politicalactivityrestrictions(18U.S.C.595,598,600-603);

iv. Preservationrequirements(theNationalHistoricPreservationActo1966,16U.S.C.470etseq.,andtheArcheologicalandHistoricPreservationActo1966,16U.S.C.469a1etseq.);

v. Environmentalrequirements(theCleanAirAct,42U.S.C.7401etseq.,andtheFederalWaterPollutionControlProvisions33U.S.C.1251etseq.);and

vi. Lobbyingrestrictions(18U.S.C.1913,31U.S.C.1352).

vii. Restrictionsontrackinginpersons,procuringocommercialsexactsduringtheperiodotheagreement,oruseoorcedlabor(22U.S.C.2206(g)).

30

Use o a Universal Identifer byGrant Applicantsa. TheOceoManagementandBudget(OMB)issuedanewpolicydirective(FederalRegister68FR38402dated6/27/03)implementingtherequirementorgrantapplicantstoprovideaDunandBradstreet(D&B)DataUniversalNumberingSystem(DUNS)num-berwhenapplyingorFederalgrantsorcooperativeagreementsonoraterOctober1,2003.

b.UseotheDUNSnumbergovernment-widewillprovideameanstoidentiyentitiesreceivingthoseawardsandtheirbusinessrelationships.Theidenti-erwillbeusedortrackingpurposes,andtovalidateaddressandpointocontactinormation.TheDUNSnumberalreadyisinusebytheFederalgovernmentgenerallytoidentiyentitiesreceivingFederalcon-tractsandbysomeagenciesintheirgrantandcoop-erativeagreementprocesses.

c.TheDUNSnumberwillberequiredwhetheranap-plicantissubmittingapaperapplicationorusingthegovernment-wideelectronicportal(Grants.gov).ByusingtheGrants.govportal,entitieswillbeableto

storeinacentralrepositoryorganizationalinormationthatdoesnotchangeromapplicationtoapplication.TheDUNSnumberwillbeoneothosestoredele-ments.

d.OrganizationsmustsupplyaDUNSnumberwhenap-plyingtoparticipateintheTCEProgram.TheDUNSnumbershouldbeprovidedwithinBox5(ApplicantInormation)onForm424,ApplicationorFederalAs-sistance,includedwithinthisapplicationpackage.

e. OrganizationscanreceiveaDUNSnumberatnocostbycallingthededicatedtoll-reeDUNSNumberre-questlineat18667055711.Thenumberisstaedrom8a.m.to6p.m.(localtimeothecallerwhencallingromwithinthecontinentalUnitedStates).Callsplacedtotheabovenumberoutsideothosehourswillreceivearecordedmessagerequestingthecallertocallbackbetweentheoperatinghours.FormoreinormationontheDUNSnumberororthepolicyrelatingtothisrequirement,visit www.whitehouse.gov/omb/grants/duns_num_guide.pdf.

320Government-wide Debarment andSuspension (Non-procurement) andGovernment-wide Requirements orDrug-Free Workplace (Grants)a.Certicationsarerequiredby2C.F.R.Part180,or-merlyknownasthecommonrule.

b.Thismeansthatsponsorsmustcertiythattheirorga-nizationsandprincipals(i)arenotpresentlydebarredorsuspendedromcoveredtransactionsbyanyFed-eralagency;(ii)withinthethree(3)yearsprecedingthisapplication,havenotbeenconvictedo,orhada

civiljudgmentrenderedagainstthemor,raudorthetorcertainotheroenses,andhavenothadoneormoretransactionsterminatedorcauseordeault;and(iii)arenotpresentlycriminallyorcivillychargedwithcertainoenses.

c.Thisalsomeansthatsponsorsmustcertiythattheywillprovidedrug-reeworkplaceassetorthintheCerticationRegardingGovernment-wideRequire-mentsorDrug-reeWorkplace(Grants).

d.Sponsorsmustcomplete,sign,anddatethecertica-tions.Althoughprogramsponsorsthatenterintolowertiercoveredtransactionsmustobtainrequiredcerti-

cationsromlowertierparticipantsundertheTCEgrant(includingacerticationromthepersonprovid-ingederallyrequiredauditservices),suchcertica-tionsneednotbesubmittedtotheTCEProgramAna-lyst,andshouldinsteadberetainedbythesponsor.


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330Civil Rights Reporting RequirementsOverview:ThisinormationisbeingcollectedtoenorceTitleVIotheCivilRightsActo1964,asamended,whichprohib-itsdiscriminationonthebasisorace,color,ornationalorigininanyprogramreceivingFederalunds;TitleIXotheEducationAmendmentso1972,asamended,whichprohibitsdiscriminationonthebasisosexinanyeducationalprogramoractivityreceivingFederalunds;Section504otheRehabilitationActo1973,asamended,whichprohibitsdiscriminationonthebasisodisabilityinanyprogramreceivingFederalunds;andAgeDiscriminationActo1975,asamended,whichpro-hibitsdiscriminationonthebasisoageinanyprogramreceivingFederalunds.ThissectiondescribesthedatacollectionandreportingrequirementsrequiredoTaxCounselingortheElderly(TCE)cooperativeagree-mentapplicantsbyIRStomeetitsresponsibilitiesunderthoselaws.

Civil Rights Reporting Requirements(All o the questions must be answered includingsubmitting the Certifcation o Assurance Concern-

ing Civil Rights Compliance Form.)

ThisinormationisrequiredpursuanttothecivilrightsstatutesandtheregulationsotheDepartmentoJustice,andtheDepartmentotheTreasuryandmustbesubmittedpriortotheapprovaloanyIRSnancialassistanceapplication.RecipientsoTCEcooperativeagreementsshallprovideupdatedinormationascondi-tionswarrant.AllapplicantsarerequiredtosubmittotheIRStheinormationoutlinedbelow.AsaconditionoreligibilityundertheTCEprogram,theapplicantmust

providetherequestedinormationintheircooperativeagreementapplicationpackage.

a. Alistoactivelawsuitsorcomplaintsnamingtheapplicantwhichallegediscriminationonthebasisorace,color,nationalorigin,age,sex,ordisabilitywithrespecttoserviceorbenetsbeingprovided.Thelistshouldinclude:thedatethelawsuitorcomplaintwasled;asummaryotheallegation;andthestatusothelawsuitorcomplaint,includingwhetherthepar-tiestoalawsuithaveenteredintoaconsentdecree.

b. Adescriptionoallpendingapplicationsornancialassistanceandallnancialassistancecurrentlypro-videdbyotherFederalagencies.Forallapplicants

orIRSnancialassistance,thisinormationshouldberelevanttotheorganizationalentityactuallysubmittingtheapplication,notnecessarilythelargeragencyordepartmentowhichtheentityisapart.

c. Asummaryoallcivilrightscompliancereviewactivi-tiesconductedinthelasttwoyears.Thesummaryshallinclude:thepurposeorreasonorthereview;asummaryothendingsandrecommendationsothereview;andareportonthestatusand/ordisposi-tionosuchndingsandrecommendations.ForallapplicantsorIRSassistance,thisinormationshould

berelevanttotheorganizationalentityactuallysubmittingtheapplication,notnecessarilythelargeragencyordepartmentowhichtheentityisapart.

d. AsignedanddatedDepartmentoTreasuryStan-dardCivilRightsAssuranceagreeingthatallotherecordsandotherinormationrequiredhavebeenorwillbecompiled,asappropriate,andmaintainedbytheapplicant,recipient,orsub-recipient.

e. Additionaldatamayberequestedonlytotheextentthatitisreadilyavailableorcanbecompiledwithreasonableeort,andisoundtobenecessarytomakeacivilrightscompliancedetermination.Exam-plesodataandinormationwhich,totheextentnec-essaryandappropriateordeterminingcompliancewithapplicablecivilrightsstatutesandimplementingregulationsmayinclude,butisnotlimitedto:

. Themannerinwhichservicesareorwillbepro-videdbytheprograminquestion,andrelateddatanecessaryordeterminingwhetheranypersonsareorwillbedeniedsuchservicesonthebasisoprohibiteddiscrimination;

2. Thepopulationeligibletobeservedbyrace,color,nationalorigin,age,disabilityorsex;

3. Dataregardingcoveredemployment,includinguseorplanneduseobilingualpubliccontactemployeesservingbeneciariesotheprogramwherenecessarytopermiteectiveparticipationbybeneciariesunabletospeakorunderstandEnglish;

4. Thelocationoexistingorproposedacilitiescon-nectedwiththeprogram,andrelatedinormationadequateordeterminingwhetherthelocationhasorwillhaveeectounnecessarilydenyingaccesstoanypersonsonthebasisoprohibiteddiscrimination;

5. Thepresentorproposedmembership,byrace,color,nationalorigin,sex,age,ordisability,inanyplanningoradvisorybodywhichisanintegralpartotheprogram;and

6. Data,suchasdemographicmaps,theracialcom-positionoaectedneighborhoodsorcensusdata.

Thecivilrightsreportingrequirementinormationshallbeupdated,asappropriate,bytheapplicantwitheachapplicationornancialassistance.Eachapplica-tionornancialassistanceshallbereviewedoritscivilrightsreportingrequirementsbyanexternalcivilrightsunitstamember.Uponcompletion,thereviewershall

orwardaletterocompliancetotheapplicantindicatingthecivilrightsdetermination.Financialassistanceshallnotbeawardedtotheapplicantuntilthecivilrightsre-viewerhasissuedandingocomplianceorconditionalcompliance.TheDOJregulationstatesthatallFederalagencystadeterminationsoTitleVIcomplianceshallbemadeby,orbesubjecttoreviewbytheagencyscivilrightsoce.

Iyouneedadditionalinormationorhaveanyquestions,pleasecontactWilliamH.Williams,Director,IRSExternalCivilRightsUnit,at(202)927-2743.


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Certifcation o AssuranceConcerning Civil Rights Compliance

TheApplicantprovidesthisassuranceinconsiderationoandorthepurposeoobtainingFederal

grants,loans,contracts,property,discountsorotherFederalnancialassistanceromtheInternal

RevenueService.TheApplicantagrees:

. Toconductitsactivitiessothatnopersonisexcludedromparticipationin,isdeniedtheben-etsoorissubjecttodiscriminationonthebasisorace,color,nationalorigin,sex,ageordis-

abilityinthedistributionoservicesand/orbenetsprovidedunderthisnancialassistanceor

grantprogram.

2. Tocompile,maintainandsubmitinormation,asrequired,totheInternalRevenueServicecon-

cerningitscompliancewithTitleVIotheCivilRightsActo1964(Pub.L.88-352),asamended,

Section504otheRehabilitationActo1973(Pub.L.93-112),asamended,TitleIXothe

EducationalAmendmentso1972(Pub.L.92-318),asamended,andtheAgeDiscrimination

Acto1975(Pub.L.94-135),asamended,inaccordancewiththoselawsandtheimplementing

regulations.

3. ToprovidetotheaddressshownontheCivilRightsRequirementsstatement,acopyoany

ndingissuedbyaFederalorStatecourtorbyaFederalorStateadministrativeagencythat

theApplicanthasdiscriminatedonthebasisorace,color,nationalorigin,sex,ageordisability.

4. Toinormthepublicthatpersonswhobelievetheyhavebeendiscriminatedagainstonthebasis

orace,color,nationalorigin,sex,ageordisability,inthedistributionoservicesandbenetsre-

sultingromthisnancialassistanceorgrantprogrammayleacomplaintwiththeDepartment

otheTreasuryattheollowingaddress:

Director,OceoEqualOpportunityProgram

DepartmentotheTreasury

1750PennsylvaniaAvenue,NWRoom8139

Washington,DC20220

TheApplicantagreesthatcompliancewiththisassuranceconstitutesaconditionorcontinued

receiptoFederalnancialassistanceandisbindingontheApplicant,itssuccessors,transerees

andassignees.

Thepersonwhosesignatureappearsbelowisauthorizedtosignthisassuranceandcommitthe

Applicanttotheaboveprovisions.

Name and Title o Authorized Ofcial

Signature o Authorized Ofcial

Date


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ASSURANCES AND CERTIFICATIONS

THE APPLICANT ASSURES AND CERTIFIES WITH RESPECT TO THISCOOPERATIVE AGREEMENT ENTERED INTO THAT:

A. Non-Proft Status

Theapplicantisapublicorprivate(501)non-protorganization.YoumusthaveadeterminationletterissuedbytheInternalRevenueServicerecognizingyourorganizationas taxexemptunderSection501otheInternalRevenueCodeo1986.

Note:Federal,stateandlocalgovernmentagenciesandorganizationsarenoteligibletobecomeprogramsponsors.

B. Discrimination

Nopersonsshallbeexcludedromparticipationintheapplicantsoperations,bedeniedthebenetsotheprogramorbeotherwisesubjectedtodiscriminationbytheapplicantonthebasisorace,color,nationalorigin,age,sex,ordisabilityinanyprogramoractivityreceiving

Federalnancialassistance.Anymeasuresnecessarytoeectuatethiscerticationwillimmediatelybetaken.ThiscerticationappliestoallactivitiesthatreceiveFederalnancialassistance.Note:theprohibitionoagediscriminationisnotviolatedwhenparticipationinaprogramisdescribedinage-relatedterms(e.g.,restrictionsinprovidingchildcareorotherservicesorchildren,oeringtaxcounselingexclusivelyortheelderly).

C. Disclosure

Theapplicantwilltakeallreasonablestepsnecessarytoensurethatinormationprovidedbytaxpayersremainscondential,includinginstructingvolunteersthatsuchinormationisstrictlycondentialandmustnotbediscussedwithanyoneandthattheprovisionsrelating

todisclosureotax inormationoSection1905oTitle18,UnitedStatesCode,apply tovolunteersasitheywereemployeesotheUnitedStates.

Theapplicantalsocertifesthattheinormationinthisapplicationiscorrecttothebestoitsknowledgeandbelieandthattheflingothisapplicationhasbeendulyauthorized.

LegalNameoApplicant

ApplicantsAddress

SignatureoResponsibleOcial


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IV. How to ApplySubpart 400General

40a. Application Assembly.Pleasebesuretoassembleyourapplicationcorrectly.Applicationsthatarenotassembledintheollowingordermaybereturned

toyou,andmayalsoresultindelaysorthenon-acceptanceoyourapplication..CooperativeAgreementCoverSheet:signed(originalsignatureonly)anddatedbyanauthorizedrepresentativeotheorganization.(page9)

2.BackgroundNarrative:preparedaccordingtotheinstructionsonpage2.

3.AcopyothedeterminationletterissuedbytheInternalRevenueServicerecognizingyourorganizationasnon-protunderSection501otheInternalRevenueCodeo1986.

4.YourmostrecentForm990(ReturnoOrganizationExemptFromIncomeTax).IRSwillperormacompliancechecktoensureyourorganization

iscompliantinlingForm990timely.IyouarenotrequiredtoleForm990,pleasesubmitastatementonyourletterheadexplainingwhyyouarenotrequiredtole.

5.ProposedProgramPlan:preparedaccordingtotheinstructionsonpage2.

6.Form8653-TaxCounselingortheElderlyApplicationPlan.(page25)

NOTE:PleaseseesampleoForm8653orcompletingyourproposal.(page23)

7.OMBStandardForm424(page27):Completedaccordingtotheinstructionsprovidedwiththeormandsignedbyanauthorizedrepresentativeotheorganization.(FederalDomesticCatalogNumber,Block#10,is21.006.)

8.AssurancesandCerticationssignedbyanauthorizedrepresentativeotheorganizationareasollows:

CerticationoAssuranceConcerningCivilRightsCompliance,(page8)

AssurancesandCertications,(page9)

CerticationRegardingDebarment,Suspension,andOtherResponsibilityMattersPrimaryCoveredTransactions,(page)

CerticationRegardingDebarment,Suspension,IneligibilityandVoluntaryExclusion,LowerTierCoveredTransactions,

(page3) CerticationRegardingGovernment-WideRequirementsorDrug-FreeWorkplace(Grants)(TwoForms),(pages5and7)

DisclosureoLobbyingActivities,(reertoSection530orinstructions)(page39)

CerticationsRegardingLobbying,(reertoSection530orinstructions)(page4)

b. Application Submission.Pleasetypeanddoublespaceallapplicationdocuments.

2.Submit3completecopiesotheapplicationassembledasdescribedabove.Submitoneoriginalandtwocopies.

3.Remember: all documents and copies musthave original signatures in blue ink.

4.Placeabindercliponeachcopyseparatelyintheupperlet-handcorner.

5.Bytheendothegrantapplicationperiod,yourapplicationpackageshouldhavealltherequired

documentationoracompleteTCEapplication.YourapplicationwillnotbeconsideredinthegrantawardprocessiyoudonothavealltherequireddocumentationinchronologicalorderasstatedinSection410(ApplicationAssembly)bytheendothegrantapplicationperiod.

420a. Method o Delivery

. Mail Delivery.Iarecordodeliveryisdesired,pleaseusecertiedmail,withareturnreceiptrequested.Theapplicationshouldbesecurelywrappedandaddressedasollows:InternalRevenueServiceSE:W:CAR:SPEC:FO:OANewCarrolltonFederalBuilding5000EllinRoadC4-168NCFBLanham,MD20706

2. Hand Delivery. Iyoupreer,applicationsmaybedelivereddirectlytotheaddresslistedabove,betweenthehourso8:00a.m.and4:00p.m.,EST,MondaythroughFriday,exceptorFederalholidays.Hand-deliveredapplicationscannotbeacceptedatanyothertimeorbyanyotheroce.

b. Time o Delivery and Late Deliveries.. Deadline. Thedeadlineorreceiptocompleted

applicationsbytheIRSis60daysatertheannouncementotheapplicationsavailabilityispublishedintheFederalRegisterorbythedateasstatedinthelettertoprospectivesponsorsintheTCEApplicationPackage.

2. Late Deliveries. Anyapplicationreceivedlatewillnotbeconsideredunless:

itwassentbyregisteredorcertiedmailnotlaterthanthethcalendardaypriortothedatespeciedorthereceiptoapplication.

theIRSdeterminesilatereceiptwasduesolelytomishandlingbytheIRSaterreceiptat5000EllinRoad,SE:W:CAR:SPEC:FO:OA,C4-168NCFB,Lanham,MD20706.

c. Withdrawals. Anapplicationmaybewithdrawnatanytimeduringtheapplicationprocessorpriortothetimethegrantmoneyisawarded.Ian acceptedsponsorndsitnecessarytowithdrawromtheTCEProgram,thesponsorshallreturnimmediatelyanyunexpendedmoniesreceivedbytheIRS.ALLWITHDRAWALSMUSTBEMADEINWRITING.

d. Availability to the Public.AllproposalswillbemadeavailabletothepublicuponwrittenrequestunderprovisionsotheFreedomoInormationAct.


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Form 9661(June 2007)

Department of the Treasury Internal Revenue Service

COOPERATIVE AGREEMENT

IRS Volunteer Income Tax Preparation and Outreach Programs Privacy Act NoticePrivacy Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must alsotell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are askingfor this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may befurnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondenceand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.

This Cooperative Agreement is entered into by the Internal Revenue Service, Department of the Treasury, United States of America,hereinafter referred to as IRS, and

Name of Applicant

hereinafter referred to as sponsor/agreement. This agreement is conditioned upon the appropriation of funds by Congress for the Tax

Counseling for the Elderly Program (TCE).

The sponsor agrees to operate a Tax Counseling for the Elderly Program in conformity with the following:

1. Proposed Program Plan;

2. Program Requirements (Chapter IV of the Application Package);

3. Standard Form 424;

4. Assurances and Certifications;

5. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978;

6. The regulations published in the Federal Register at (44 F.R. 72113, December 13, 1979) adding a new subchapter H to the

Internal Revenue Service's Statement of Procedural Rules (26 C.F.R. Part 601);

7. Office of Management and Budget Circular No. A-110 (64 F.R. 54926, September 30, 1999) and subsequent amendments,

revisions, and replacement documents, and OMB proposed Circular No. A-133;

8. All additional applicable statutory requirements, and all additional applicable requirements in Office of Management and Budget

Circulars, Department of the Treasury Circulars and Federal Management Circulars;

9. The common rule on nonprocurement debarment and suspension, adopted by the Department of the Treasury (31 C.F.R. Part 19);

10. The common rule on government-wide requirements for Drug-Free Workplace (Grants), as published in the Federal

Register (54 F.R. 4946, January 31, 1989) and adopted by the Department of the Treasury (31 C.F.R. Part 19, Sections 19,600

et seq.).

Cooperative Agreement Period: The Cooperative Agreement covers the period from October 1, 2007, to September 30, 2008,

pending approval of the above named sponsor's proposal.

NOTE: If expenses are incurred prior to approval, and the grant is later denied, all costs incurred will be the responsibility of the

Sponsor.

Maximum Amount of Funds Available from Internal Revenue Service for Expense Reimbursement:

The Maximum amount of funds available from the Internal Revenue Service under the Cooperative Agreement is .

The availability of funds is conditional upon the appropriation of funds by Congress. This amount may be increased in writing only by

the Internal Revenue Service, SPEC, 5000 Ellin Road, SE:W:CAR:SPEC:FO:OA, C4-168 NCFB, Lanham, MD 20706. No additional

expense reimbursements or other payments shall be made by the Internal Revenue Service unless the maximum amount of funds set

forth above has been increased in writing by the Director, Field Operations, Stakeholder Partnerships, Education and Communication,

Wage and Investment Division.

Approved by an Authorized Representative of the

Program Sponsor by:

Name (Please Print)

Title (Please Print)

Signature Date

Approved for the Internal Revenue Service by:

Leslye Baronich

Name (Please Print)

Director, Field OperationsStakeholder Partnerships, Education and Communication

Title (Please Print)

Signature Date

Catalog Number 20829N Form 9661 (Rev. 6-2007)


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To be Completed When Applying or Entry into the Program

430Background Narrativea.Thissectionisdesignedtosolicitinormationconcerningyourqualications.

b. Pleaseprovidespecicresponsestotherequirements

listedbelow.Keepyourcommentsconciseandrelevant.Remembertodouble-spaceandnumberyouranswerstocorrespondwiththeappropriaterequirement..Describeyourexperienceincoordinatingvolunteerprograms.Includetypeanddurationoservice,targetgroups,andgeographicareascovered.

2.Describeyourexperienceindeliveringservicestotheelderly.Includetypeoservicesprovided,numberoelderlyreached,andgeographicareacovered.

3.Describeyourabilitytoproperlyutilizeandaccountorprogramunds.IncludeexamplesoexperienceinmanagingFederalgrants,iany,andadescriptionotheorganizationsexistingaccountingsystemandaccountingsupportsta.Includecopiesorelevantinternalprocedures,andotherpertinentinormation.

4.Providebackgroundinormationonthequalityoyourmanagementsta.Listthetitlesandstatetheresponsibilitiesandqualifcationsothetopfvemembersoyourproessionalstawho

willbeinvolvedwiththeTCEProgram.5.Describethenatureoyourorganization.Includeaullexplanationoyouragencysaliationwith

otherorganizationssuchasschools,governmentalbodies,orotherprivatecharitableorganizations,isuchaliationsexist.

6.DescribeyourorganizationspastFederaltaxreturnpreparationexperience.

440Proposed Program Plana.Thissectionisdesignedtosolicitinormationconcerningyourproposedtaxassistanceprogram,andthemethodsandproceduresyouplantouseinimplementingtheprogram.CompleteForm8653(ApplicationPlan)andsubmititalongwithyour

responsetothestatementsbelow.Besuretotype(double-spaced),andnumberyourresponsestocorrespondwithappropriaterequirement.

Narrative

b.Thelanguageusedinyourproposedprogramplanshouldnotsimplydescribewhathasbeendoneinthepastordescribeexistingprograms.Instead,youshouldindicatewhattypeoassistanceyouplantoprovideiagrantisawardedtoyourorganization.. Briefydescribeyouroverallplanstoimplement

thisprogramandthestepsthatwillbetakentoensurecompliancewithitsrulesandadministrativeguidelines.Thisshouldincludeyourstepstoensureyoursitesareconvenientlylocatedtoelderlytaxpayers.

2. Describethemethodsandresourcesthatwillbe

usedtorecruitvolunteerassistors,instructors,andcoordinators/administrators.

3. Describeplanstoprovidetrainingorthevolunteers.IRSwillprovidetrainthetrainertraining,butitistheresponsibilityotheprogramsponsortotraintheirownvolunteers(reertoSection550(h)orrequirementsorvolunteerinstructors).

4. Estimatetheamountneededorreimbursementtovolunteers.Describeyourplansorreimbursementtovolunteers,describethemethodyouwillusetoreimbursevolunteers,andstatehowrequentlyreimbursementswillbemade.Forexample,statewhethervolunteerswillbereimbursedortheactualexpensestheyincurorwhetherstipendswillbeprovided.Iyouareplanningtoprovidestipendstoyourvolunteers,indicatetheamountothestipend.Stipendsmustbedesignedtorelievethevolunteeroexpensedocumentationandshouldbeestimatedbasedonexpectedout-o-pocketexpenses.Stipendsmaynotbebasedonthetimethevolunteerisexpectedtobeengagedinvolunteerservice.

Describetheormsandvouchersyouplanto usetorecordvolunteerandotherexpenses;

Describeyouraccountingprocedures;and Describeyourplansorauditsandcontrols.5.Describeplansorprogramandsitepublicity.6.Describeplannedactionstoensurethatthevolunteersprovidequalityservicetoelderlytaxpayers.Youmustdescribeplannedon-sitequalityreviewproceduresandperiodicmeetingsyouwillholdtodrawtheattentionovolunteerstoproblemareas.(PleasereertoSections550and580othishandbook.)

7.Describeyourproposedplanandassociatedactivitiestoprovideelectroniclingservicestoelderlytaxpayers.Includethetypeoexpenses

thatareanticipated,theestimatedamounts,andhowmanyreturnsyouanticipateone-ling.ThetotalestimatedcostoelectroniclingshouldbestatedonLine17oForm8653.Theseexpensesarenotconsideredadministrativeexpensesandtheyshouldnotexceedthetotalgrantamount.(ReertoSection520ormoredetailedinormation.)


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8.Indicatethestepsthatwillbetakentoensuretaxpayerprivacyandtomaintainthecondentialityotaxreturns.(PleasereertoSection550othishandbook.)

9.Itemizeandexplainyouranticipatedprogramcostsoralladministrativeexpenses,includingestimatedcostsorthevolunteerrecognitionitems(seeSection510(g)(9).Thesecostscannotbe

morethan30%otheestimatedprogramcostorline15otheForm8653,TaxCounselingortheElderlyProgramApplicationPlan.Administrativecostsshouldnotincludethecostothetriptotheorientationmeeting.(Seenumber13belowandalsoSection510(g)and(h)othishandbook.)

0.Identiythegeographicdistributionoassistancesitesandtelephoneansweringsites.Iplansincludeprovidingassistanceinmorethanonestate,listtheanticipatednumberositesoreachstate.IncludeinthisdescriptionhowmanysiteswillbeoperatedonetimeonlyduringtheperiodJanuary1thoughApril15,andhowmanysites

willbeoperatedonaregularbasis.DescribethevalidationandmonitoringprocessthatwillbeutilizedtoensurethataccuratesiteinormationisrefectedintheinormationthatisprovidedinitiallyandthroughupdatestotheIRS.

.Explaininternalprocedurestobeusedtomonitorandevaluateprogramactivitiestoensurethattheprogramisbeingadministeredinaccordancewiththeguidelines.

2.Iapplicable,describethetypeoassistancetobegivenbytelephoneandyourplanstomonitoritsquality.

3.Theorientationmeetingisnormallyheldin

December.Alocationwillbedetermined.Provideanestimateotravelexpenses(includingmeals,lodging,taxiares,etc.)totheorientationmeeting.Costotravelbycommercialtransportationmustbeeconomyare,anddiscountrates(excursionand/orsuper-saverares)shouldbeusedwhenapplicable.Mealsandlodgingwillbelimitedtotheapplicablegovernmentperdiemrateineectatthattime.Sincethelocationhasnotbeendetermined,include$200perdayormealsandlodgingand$700.00orroundtripairare.

TheorientationmeetingmaybeheldattheSPECTerritoryOceorbyaconerencecallwiththe

SPECTerritoryManager.IthemeetingisheldbytheSPECTerritoryOce,undsmaybeusedtotraveltothemeeting.

Note:Thetotalestimatedcostotheorientationmeetingshouldbereportedonline16oForm8653.


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Form

(June 2007)


Tax Counseling for the Elderly Program

Application Plan

Reimbursement Expenses(a)

Numbers(b)

Cost

1. To Volunteer tax assistors

2. To Volunteer instructors

3. To Volunteer coordinators/administrators

4. TOTAL (ADD 1-3)

Administrative Expenses

5. Salaries/benefits (Clerical Staff Only)

6. SuppliesFor TCE Program

7. Rent/utilities/custodial servicesProrated for TCE Programs

8. Auditing

9. Travel (Includes travel to monitor TCE Sites, meet with SPEC Territory personnel, etc.)

10. Development of program publicity

11. Report processing

12. Telephone installation (No 800 or WATTS Lines)

13. Postage

14. Total administrative expenses (ADD lines 5 through 13, column (b)). This figure shouldnot be more than 30% of line 15

15. Estimated program cost (Exclude Orientation Meeting) (ADD lines 4 and 14,column (b))

16. Estimated cost of Orientation Meeting

17. Estimated cost of Electronic Filing

18. Total estimated program cost (ADD lines 15, 16, and 17 column (b))

Other Information

19. Number of individual Federal tax returns you expect to prepare for taxpayers 60+

a. Paper Federal returns

b. Electronically filed Federal returns

c. Total of 19a and 19b

20. Number of other taxpayers 60+ you plan to assist not included in Lines 19a through19c above.

21. Number of tax preparation sites planned

a. Paper sites

b. e-file sites

c. Combination of both lines 21a and 21b

d. Total of 21a, 21b, and 21c

Signature of responsible office Date

Catalog Number 64328V NOTE: To be completed when applying for entry into the program. Form 8653 (Rev. 6-2007)

20 $1,000

2 800 22 $1,800

2 $200

75

300

50

75

700

2,500

500 200

3,200

500

500 1,000

100

5

5 3 13

SAMPL

E


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Instructions

Lines 13. Enter the number of volunteer tax assistors on line 1(a), the number of volunteer tax instructors online 2(a), the number of volunteer coordinators/administrators on line 3(a). DO NOT count anyvolunteer twice, even if he/she serves in two or more capacities.

Enter the estimated amount of reimbursement for tax assistors, instructors andcoordinators/administrators on the appropriate line in column (b). DO NOTinclude expenses for any

volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistor all ofhis/her expenses should be estimated on line 3, only).

Lines 45. Self-explanatory.

Line 6. Supplies include pencils, pens, paper, postage, etc. These are supplies for the TCE Program otherthan those directly attributable for e-file.


Line 10. Enter the estimated cost for the development of publicity (i.e., public service announcements,posters, brochures) and other publicity materials.

Line 11. Enter the estimated cost for report processing.

Line 12. Enter the estimated cost of installing temporary telephone lines at telephone answering sites.

Line 13. Enter the estimated cost for all postage, including postage needed for the fulfillment of orders forprogram materials.

Lines 1416. Self-explanatory.Lines 17. Cost for diskettes, paper, printer cartridges, toner, envelopes to mail Forms 8453, and anything else

directly attributable to e-file expenses.


Lines 19 ac. List the number of individual Federal returns you expect to prepare for taxpayers 60+ for paperFederal returns, electronically filed Federal returns, and the total of paper Federal returns andelectronically filed Federal returns.

Lines 20. This will include any tax counseling that does not result in a return being prepared, and it will alsoinclude telephone assistance provided.

Lines 21 ad. Project the number of tax preparation sites, the number of paper sites, the number of e-file sites,

the combination of lines 21a and 21b, and the total of lines 21a, 21b, and 21c.

IRS Volunteer Income Tax Preparation and Outreach Programs Privacy Act Notice

Privacy Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must alsotell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are askingfor this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may befurnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondenceand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able t o use your assistance in these programs.

Catalog Number 64328V Form 8653 (Rev. 6-2007)


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Form

(June 2007)


Tax Counseling for the Elderly Program

Application Plan

Reimbursement Expenses(a)

Numbers(b)

Cost

1. To Volunteer tax assistors

2. To Volunteer instructors

3. To Volunteer coordinators/administrators

4. TOTAL (ADD 1-3)

Administrative Expenses

5. Salaries/benefits (Clerical Staff Only)

6. SuppliesFor TCE Program

7. Rent/utilities/custodial servicesProrated for TCE Programs

8. Auditing

9. Travel (Includes travel to monitor TCE Sites, meet with SPEC Territory personnel, etc.)

10. Development of program publicity

11. Report processing

12. Telephone installation (No 800 or WATTS Lines)

13. Postage

14. Total administrative expenses (ADD lines 5 through 13, column (b)). This figure shouldnot be more than 30% of line 15

15. Estimated program cost (Exclude Orientation Meeting) (ADD lines 4 and 14,column (b))

16. Estimated cost of Orientation Meeting

17. Estimated cost of Electronic Filing

18. Total estimated program cost (ADD lines 15, 16, and 17 column (b))

Other Information

19. Number of individual Federal tax returns you expect to prepare for taxpayers 60+

a. Paper Federal returns

b. Electronically filed Federal returns

c. Total of 19a and 19b

20. Number of other taxpayers 60+ you plan to assist not included in Lines 19a through19c above.

21. Number of tax preparation sites planned

a. Paper sites

b. e-file sites

c. Combination of both lines 21a and 21b

d. Total of 21a, 21b, and 21c

Signature of responsible office Date

Catalog Number 64328V NOTE: To be completed when applying for entry into the program. Form 8653 (Rev. 6-2007)

0 0

0

0

0

0

0

0


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Instructions

Lines 13. Enter the number of volunteer tax assistors on line 1(a), the number of volunteer tax instructors online 2(a), the number of volunteer coordinators/administrators on line 3(a). DO NOT count anyvolunteer twice, even if he/she serves in two or more capacities.

Enter the estimated amount of reimbursement for tax assistors, instructors andcoordinators/administrators on the appropriate line in column (b). DO NOTinclude expenses for any

volunteer twice (i.e., if an individual serves as a volunteer coordinator as well as a tax assistor all ofhis/her expenses should be estimated on line 3, only).


Line 6. Supplies include pencils, pens, paper, postage, etc. These are supplies for the TCE Program otherthan those directly attributable for e-file.


Line 10. Enter the estimated cost for the development of publicity (i.e., public service announcements,posters, brochures) and other publicity materials.

Line 11. Enter the estimated cost for report processing.

Line 12. Enter the estimated cost of installing temporary telephone lines at telephone answering sites.

Line 13. Enter the estimated cost for all postage, including postage needed for the fulfillment of orders forprogram materials.

Lines 1416. Self-explanatory.Lines 17. Cost for diskettes, paper, printer cartridges, toner, envelopes to mail Forms 8453, and anything else

directly attributable to e-file expenses.


Lines 19 ac. List the number of individual Federal returns you expect to prepare for taxpayers 60+ for paperFederal returns, electronically filed Federal returns, and the total of paper Federal returns andelectronically filed Federal returns.

Lines 20. This will include any tax counseling that does not result in a return being prepared, and it will alsoinclude telephone assistance provided.

Lines 21 ad. Project the number of tax preparation sites, the number of paper sites, the number of e-file sites,the combination of lines 21a and 21b, and the total of lines 21a, 21b, and 21c.

IRS Volunteer Income Tax Preparation and Outreach Programs Privacy Act Notice

Privacy Act Notice The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must alsotell you what could happen if we do not receive it, and whetheryour response is voluntary, required to obtain a benefit, or mandatory. Our legal right to ask for information is 5 U.S.C. 301. We are askingfor this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may befurnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondenceand recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs.

Catalog Number 64328V Form 8653 (Rev. 6-2007)


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V. Ater You Have BeenAccepted Into the ProgramResponsibilities o the ProgramSponsorSubpart 500General

50Management o Fundsa.Onceaproposalhasbeenaccepted,andallappro-priatedocumentshavebeensigned(bytheDirector,FieldOperations,StakeholderPartnerships,Educa-tionandCommunication,WageandInvestmentDivi-sion,andtheresponsibleocialorthesponsoringorganization),theIRSwillgenerallyprovideaportionothegrantamountbytheDivisionoPaymentMan-agementelectronicpaymentsystemasanadvancepaymentoFederalunds.(SeeSection220)

b.YoumustmaintainadvancesoFederalgrantundsininterest-bearingaccountsoabankwithFederal

DepositInsuranceCorporation(FDIC)insurancecov-erageandthebalanceexceedingtheFDICcoveragemustbecollaterallysecuredunless:.youreceivelessthan$120,000.00inederalawardsperyear;or

2.thebestreasonablyavailableinterest-bearingac-countwouldnotbeexpectedtoearninterestinex-cesso$250.00peryearonFederalcashbalancesorrequireanaverageorminimumbalancesohighthatitwouldnotbeeasible.

3.thedepositorywouldrequireanaverageormini-mumbalancesohighthataninterest-bearingac-countwouldnotbeeasible,giventhegrantees

expectedederalandnon-ederalcashresources.c.YOUSHALLPROMPTLY,BUTATLEASTANNUALLY,REMITTOTHEIRSINTERESTEARNEDONAD-VANCESOFFEDERALGRANTFUNDS.HOWEVER,YOUMAYKEEPINTERESTEARNEDONALLAD-VANCESOFFEDERALGRANTFUNDSOF$250.00ORLESSPERFISCALYEAR.

d.Anychangestotheaboveproceduresmustbeap-provedinwritingbytheIRSSPECHeadquartersO-ceTCEProgramAnalyst.

e.Consistentwiththenationalgoaloexpandingtheopportunitiesorminoritybusinessenterprises,recipi-entsareencouragedtouseminoritybanks.

. Theexpensesshownin(g)areallowablecostsprovid-edtheyareordinaryandnecessaryand,intotal,donotexceedtheamountothetotalawardspeciedintheCooperativeAgreement.BudgetedactivitiesmustnotexceedtheamountstatedintheTaxCounselingortheElderlyProgramApplicationPlan,Form8653,Line18,withoutwrittenapprovalromtheIRS.

g.Expensesareallowableonlyitheyareexpensesorcoststhatwouldnothavebeenincurredbutortheprogram.Suchexpensesinclude:reimbursementstovolunteers,publicity,andtrainingcostsdirectlyandtotallyassociatedwiththeprogram.Suchexpenses

wouldalsoincludeproperlyallocable:.salaries,wages,andbenetsoclericalpersonnel;2.ocesuppliesandequipmentwithaunitcostlessthan$15;

3. rent,utilities,andcustodialserviceswhenaddi-tionalandnecessary;

4.miscellaneousservices,suchasprinting,postage,insurance,etc.;

5.auditservices;

6.installationotelephonelinesnecessarytoserviceatelephoneansweringsiteand/oratelephonelinetosupporte-le.(PaymentswillonlybeprovidedorTelephoneAnsweringSitelinesinstalledandmaintainedtoexclusivelyhandlecallsromtheelderlyregardingFederaltaxinquiries,notortheorganizationsbusinesslines);

7.traveloprogramsponsors(orexpensesincurredbyprogramadministratorsorcoordinatorswhoarepaid statomonitorsites,meetwiththeIRSSPECTerritoryCoordinator,etc.,andmayberequiredtotraveltoIRSSPECHeadquartersortheSPECTerritoryOce,toattendanorientation/trainingsession;(Thepurposeothesessionistoullyex-

plaintherequirementsandobligationsotheTCEProgram.)

8.costsincurredorinterpreterservicesorahearing-impairedtaxpayer(iapplicable,includeonForm8654andwriteinasINTERPRETERSERVICESasanadministrativeexpense.

9.ThesponsormayusegrantundstopurchaseitemstorecognizevolunteersortheircontributionstotheTCEProgram.Recognitionitemsshouldnotexceed$5.00pervolunteerandshouldbereportedonForm8653andForm8654asanadministra-tiveexpenseundersupplies.(ReertoSection440(b)(8))andSection595(e)(8)oritemizingvol-

unteerrecognitionexpenses.)0.Thesponsormayusegrantundstopurchasesotwareorthee-lingoreturns.Thispurchaseisnotconsideredanadministrativeexpense.Thesponsormayalsousegrantundstopurchasesuppliesore-ling.Suppliesincludediskettes,paper,cartridges,toner,postageoracknowledg-mentandrejectionletters,mailingenvelopes,andothermiscellaneousexpenses.Grantundscanalsobeusedorupgradingequipment.Ipossible,costsorupgradestoequipmentshouldbekepttoaminimum.TheseexpensesshouldbereportedonForms8653(line17)and8654(line21).Inad-dition,theseexpensesshouldbeitemizedinyour

ProposedProgramPlanandnalnarrative.Re-member,theseexpensesmustremainwithinyourtotalgrantamount.

.Grantundsmayalsobeusedtopurchasecomput-erequipmentinaccordancewiththecostprinciplesoutlinedinOMBCircularA-122.

Federal unds may NOT be used or:.salaries,wages,andbenetsoprogramsponsorexecutivesoradministrators;

2. suppliesorequipmentwithaunitcostomorethan$15(ReertoexceptioninSection510(g)(9));


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3.purchase,construction,repair,orrehabilitationoanybuildingoranyportionthereo;

4.costsorexpensesincurredwhichdonotsupportorbenettheprogram,orwhichareunnecessaryincarryingouttheprogram;

5.costsorexpensesincurredorpaidpriortoIRSap-provalotheCooperativeAgreement;

6. costsorinstallationoatoll-ree,Watts,or800numberorprovidingtaxassistance;

7. preparationotheapplicationpackage;8.preparationornextyearsprogram;and9. anycostsorhotelaccommodationsovertheFed-eralgovernmentperdiemrateoraparticularloca-tionwhenasponsorconductsameeting(s).

i. Nomorethan30percentothegrantundsawardedmaybeexpendedoradministrativeexpenses.AllproposedadministrativecostsmustbeshownontheappropriatelinesoForm8653.

j. UnexpendedgrantamountsandadvancepaymentsmustbereturnedtotheInternalRevenueService.(ReertoSections220(c)and420(c)).Improperex-penditureograntundswillresultinadebttothe

Federalgovernment.k.YouarerequiredtosubmitanoriginalsignedcopyandtwocopiesoForm8654,TaxCounselingortheElderlyProgramQuarterly/FinalProgramReport.Thisormissent,eveniyoudonotrequestunds.Theormisrequiredwithin30workingdaysollowingtheendoeachquarter.

520E-Filing o ReturnsAvaluablecommunityserviceisperormedwhenorganizationsandagenciesbandtogethertoensurealleligibletaxpayersareawareoandtakeadvantageo

availablereeincometaxassistance.Thisisespeciallytruewhenorganizationsoerelectroniclingtobringpotentialreundsquickertoelderlytaxpayers.E-lingoreturnshasmanybenetsorthetaxpayer,includingasterprocessingothereturn,agreateraccuracyrate,lesscorrespondencewiththeIRSbecauseoincreasedaccuracy,andasterreundscomparedtopaperlers.TheIRSrecognizesthateachorganizationisatadi-

erentstageoinstitutingelectroniclingintotheirtaxas-sistanceprogramandwilloerthenecessaryguidance,assistance,andsupportalongtheway.Uponavailability,yourlocalIRSSPECTerritoryOce

maybeabletoloancomputerequipmenttoyourorgani-zationorthesolepurposeoprovidingelectroniclingservices.Youmaybeabletouseyourorganizationsexistingcomputerequipmentdependingonwhetheritiscompatiblewiththerequirementsothetaxpreparationsotware.Inaddition,taxpreparationandtransmissionsotwaremayalsobeavailableromyourIRSSPECTer-ritoryOceore-ling.However,minimumstandardsore-lewillbeusedtodeterminewhichorganizationswillbeeligibleortheequipmentandthesotware.Thereareanumberoimportantresourcesavailable

toyouregardingelectroniclinginormationatvolun-teersites.TheyincludePublication1345,Handbookor

AuthorizedIRSe-leProvidersoIndividualIncomeTaxReturns;RevenueProcedure2000-31,RequirementsoParticipantsintheIRSe-leProgramorIndividualIncomeTaxReturns;Publication3112,IRSe-leAppli-cationandParticipation;andPublication3189,Volunteere-leHandbook.ThesedocumentscanbeoundonIRSwebsite(www.irs.gov)aswellasotherimportantIRSe-leinormation.SPONSORSMAYUSEGRANTFUNDSTOPUR-

CHASECOMPUTEREQUIPMENTinaccordancewithOMBCircularA-122.Thesponsormayusegrantundstocoverthepurchaseotaxpreparationsotware,instal-lationandmaintenanceophonelinesortransmittinge-ledreturnsduringthespanotimethesiteisopenande-lingreturns,andtelephonechargesrelatedtothetransmissionoelectronicallyledreturns.Inad-dition,thesponsormayusegrantundstopurchasesuppliesandupgradeequipmentprovidedtheexpensesarereasonable.YoushouldbuildsupplycostsintoyourTCEgrantorexpensessuchastoner,paper,printercartridges,diskettes,postageoracknowledgmentandrejectionletters,mailingenvelopes,andothermiscella-neousexpenses(ReertoSection510(g)(10)orspecicexpenditures.)Theseexpenseswillnotbeconsideredanadministrativeexpenseandwillnotbeincludedaspartothe30%administrativelimitation,however,yourexpensesore-lingmustnotexceedyourtotalgrantamount.ThisexpenseisnotedonForm8653,line17.YoushoulditemizetheseexpensesinyourproposalasanattachmenttoForm8653,TaxCounselingortheElderlyApplicationPlan(pleasereertoSection440),in-dicatingthetypeoexpenseandtheestimatedamount.Inaddition,youre-lingexpendituresshouldberefectedonline21oForm8654,TaxCounselingortheElderlyProgramQuarterly/FinalProgramReport,withanattach-mentitemizingexpenses.

525Audit RequirementsAuditrequirementsapplicabletograntsponsorsaredescribedinOMBCircularA-133,62FR35278-35302(June30,1997).Ifyouexpendlessthan$500,000ayearintotalFederalawards,noauditrequirementsareapplicable.TheIRS,however,hastherighttoauditexpenditureofTCEfundsregardlessofthedollaramountofFederalfundingreceivedbythesponsoringorganization.ThiscanincludeavisitbytheIRStothesponsoringorganizationtoconductareviewoftheirbooksandrecordsthatrelatetothefederalfunds

managementcapabilitiesforthisprogram.Iyouexpend$500,000ormoreayearinFederalawards,youmustprovideIRSwithacopyoyourSingleAuditReport.Youmustarrangeoranauditbyaninde-pendentauditorinaccordancewiththeGovernmentAu-ditingStandardsdevelopedbytheComptrollerGeneralotheUnitedStates.


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530Lobbying ActivitiesPublicLaw101-121,LimitationsonthePaymentoFundstoInfuenceFederalTransactionsprohibitsrecipi-entsoFederalcontracts,loans,andcooperativeagree-mentsromusingappropriatedundsorlobbyingtheExecutiveorLegislativebranchesotheGovernmentwithrespecttoanyFederalcontact,grant,loan,orcooperative

agreement.Thislawalsogenerallyrequiresthatlobby-ingactivitiesbedisclosedbyeachorganizationthat:(1)requestsorreceivesaFederalcontract,grant,loan,orcooperativeagreementinexcesso$100,000romanagency;or(2)receivesromanagencyacommitmentinexcesso$100,000thattheUnitedStateswillguaran-teeorinsurealoan.Iyourequestorreceiveagrantinexcesso$100,000,youmustcompletetheCerticationRegardingLobbying.(See31U.S.C.1352andTreasuryDirective32-12,limitingcerticationrequirements.

TheIRShasbeendirectedbytheOceoManage-mentandBudgettocollectandcompiletherequireddisclosuredocumentsonlobbyingactivities.Thesedocu-mentsareultimatelysubmittedtoCongress.Eachrecipi-entshouldsubmittoIRSaStandardFormLLL,Disclo-sureoLobbyingActivities,ianorganizationhasmadeorhasagreedtomakeanypaymentusingnonappropriatedunds.

Inaddition,anyorganizationwhichrequestsorre-ceivesaFederalgrant,regardlessotheamount,mustcompleteaCerticationRegardingLobbyingFormcertiy-ingthattheorganizationhasnotmadeandwillnotmakeanypaymentorlobbyingwithappropriatedundsandsubmittotheIRS.

Thereportingperiodorsubmissionotheabovemen-tionedormscoverstheperiodOctober1,2007,throughMarch31,2008.

Thereportingperiodincludesthetimewhentheorga-nizationactuallyreceivedtheirgrantmonies.TheseormsareincludedintheApplicationPackage.InstructionsortheStandardFormLLLarealsoincludedintheApplica-tionPackage.Theappropriateform(s)foryourorga-nizationshouldbesubmittedwithyourapplicationpackage.

540Coordination o the Programa.Toacilitatethemanagementovariousprogramoper-ations,youmustdesignateaProgramCoordinatortoworkwiththeIRSatSPECHeadquartersOceandattheterritoryoce(s).AProgramCoordinatormaybeavolunteeroramemberoyourorganizationsproessionalsta.However,ithecoordinator(s)isamemberoyoursta,noportionograntundsmaybeincludedaspartotheirsalary.

b. ProgramCoordinatorsworkingwiththeIRSattheSPECTerritoryOcelevelwillberesponsibleorco-ordinatingprogramactivitiesinareasdenedbyIRSSPECTerritoryOceboundaries.

c. Yourtargetedaudienceorthisprogramaretaxpayerswhoare60yearsoageorolder.

d. Uponrequest,accommodationsorelderlypersonswithdisabilitieswillbeprovidedbyTCEsponsoringorganizationsincooperationwiththeIRS.

e. Sincethisprogramisestablishedtoprovidereetaxassistancetoindividualsage60andover(whereajointreturnisinvolved,onlyonespouseneedsatisythe60yearagerequirement),theprogrammustbedesignedandoperatedsolelytoprovideassistancetosuchindividuals.HOWEVER,ASSISTANCEWITH

RESPECTTOFEDERALINCOMETAXRETURNSMAYBEPROVIDEDTOINDIVIDUALSUNDER60ANDASSISTANCEWITHRESPECTTOSTATEANDLOCALRETURNSMAYBEPROVIDEDTOINDIVID-UALSOFANYAGEIF:. providingsuchassistanceisentirelyvoluntaryonthepartothoserenderingit,

2. nochargeismadeortheassistance,3. assistancetotheelderlyisgivenpriorityandisinnowayinterruptedordelayed,and

4. noadditionalexpenseisincurredbytheIRS.SincetheIRScannottrainvolunteerstopreparestateandlocaltaxreturns,programsponsorsare

responsibleorschedulingappropriatestateandlocaltaxtraining,certicationovolunteersandorsecuringnecessarytaxormswhereverthisservicewillbevoluntarilyoered.

NOTE: CongressappropriatesundingortheTCEProgramspecicallytoprovidereetaxassis-tancetoelderlyindividualsinthepreparationotheirFederalincometaxreturn.Thereore,TCEgrantundsshouldnotbeusedorassis-tanceotherthanortheelderlyintheprepara-tionotheirFederaltaxreturns.

550Recruitment and Managemento Volunteersa. Asaprogramsponsor,youareresponsibleorrecruit-ingandmanagingavolunteernetworktoprovidetaxcounselingassistancetoelderlyindividuals.

b. TheIRSoersatrainingcourseoryourTCEvolun-teers.TheIRSwillprovideatrainthetrainersessionortheTCEsponsor.ThesponsorwillberesponsibleortrainingtheirvolunteersparticipatingintheTCEprogram.ThenameandtelephonenumberotheIRSSPECTerritoryManagerisprovidedtoyouwhenyourorganizationisacceptedintotheTCEProgram.

c.ThevolunteertrainingcourseoeredbytheIRS

dealsalmostexclusivelywithtaxtopicscoveringbasicincometaxreturnpreparationinormationandincludestheminimumrequiredtrainingtopicsthatmustbeincludedineverytrainingcourse.Thetopicsarelingstatus;dependency;income;adjustmentstoincome;taxcomputation;earnedincometaxcredit;andthechildtaxcredit.VolunteersshouldhavetheknowledgeobasictaxskillsbeoreattendingtheTaxCounselingortheElderlytraining.

d.Allvolunteerswhoanswertaxlawquestions,instructtaxlaw,prepareorcorrecttaxreturns,and/orconduct


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qualityreturnreviewsmustpassanIRSorIRSap-provedtestandbecertiedannuallybasedontheleveloreturntheyarepreparing,reviewing,etc.

e.Acertiedvolunteerisanindividualwhoannuallyhas-successullytrainedandpassedanIRSorIRSap-provedtestwithascoreo80%orhigher.Volunteerscannotengageinactivitiesthatinvolveansweringtaxlawquestions,instructingtaxlaw,preparingorcorrect-ingtaxreturnsorconductingqualityreturnreviewsuntil

theyhavecompletedtheirannualcerticationrequire-ments.Volunteerscannotperormactivitiesabovetheircerticationlevel(Basic,Intermediate,Advanced,Mili-tary,International).Volunteersassistinginrolesthatdonotrequiretaxlawknowledgedonotrequirecertica-tion.Everysitemustdevelopaprocessandguidelinestoensurethattaxreturnsbeyondthecapabilitiesotheirvolunteersarenotcompletedattheirsite.

f. Allpartners/sitecoordinatorsarerequiredtoprovidetheirlocalIRSSPECTerritoryOcealistoallvolunteersworkingatVITA/TCEsites,includingtheircertiedvolunteers,thedatesthatthevolunteersreceivedcertication,andtheirlevelotraining.ThepreerreddocumentorreportingthelistovolunteersisForm13206,Volunteer Assistance Summary Report.SitecoordinatorshavearesponsibilitytocompleteandsendalistoanynewvolunteerstotheirlocalSPECTerritoryocesbythe3rdbusinessdayatertheendoeachmonth.Theactualcerticationsaretobemaintainedatthesiteorpartnerlevel.ThisinormationcanbesecuredromForm13206.AcopyoForm13206isincludedwithinthispackageonPage57.

g.Form13615,Volunteer Agreement,isaormthatALLvolunteers(certiedandnon-certied)signasapar-ticipantintheTCEprogramagreeingtotheestablishedstandardsoconduct.Volunteersmayalsosigncertiy-ingthedatethatthevolunteerreceivedcertication,

theirscore,thetestingmethodtakenandtheirlevelotraining.Form13615mustbesignedbyallvolunteersregardlessothecerticationrequirementbeoreas-sistingatasite.Thisormmustbemaintainedatthesiteorpartnerlevelthroughoutthelingseason.AcopyoForm13615isincludedwithinthispackageonPage55.

h.Volunteerspreparingtaxreturns,teachingtaxlaw,conductingqualityreviewsand/oraddressingtaxlawissuesmustcompleteanIRStestorIRSapprovedpartnertest.Forpapertest,usetheTestAnswerSheetlocatedinthetrainingmaterials.Eachtestwillincludebothaprocessorsecuringthevolunteercerticationandthevolunteerstandardsoconductagreement.

TheTestAnswerSheetandForm13615orsimilardoc-umentmustbeprovidedtotheappropriatedesignatedtrainingocialorgradingasdirectedbytheinstructororpartner.Onlythetestanswersheetissubmittedorgradingunlessthevolunteerisspecicallyinstructedtosubmitthetestbooklet.

i.Thee-learningcourseLinkandLearnTaxesincludesareturningstudentcourseasanoptionorexperienced

volunteers.PartnerdevelopedtestsmustsecureIRSapprovalpriortobeingusedasvolunteercertication.Iapprovalisnotsecured,volunteersmustpassanIRStesttobecertied.

j.Thethreetestingmethodsusedtocertiyvolunteersare:. IRSpapertestingusingtheassociatedtestinthe

printedStudentTestMaterials(Form6744Test,Form6745Retest)

2. IRSelectronictestingthroughLink&LearnTaxes

(www.irs.gov/app/vita/index.jsp)3.IRSapprovedpartnerdevelopedtest

k.Sinceyouwillbeevaluatedonyourabilitytoecientlyserveelderlytaxpayerswhileprovidinghighqualityassistance,selectiverecruitmentovolunteersshouldbeanimportantobjective.

l. Inrecruitingvolunteers,youshouldconsidertheneedortheollowingtypeovolunteers:. VolunteerTaxAssistors2. VolunteerTaxInstructors3. VolunteerCoordinators/Administrators

m.VOLUNTEERTAXASSISTORSaretoprovidetaxinormation,counseling,andtaxreturnpreparation

assistancetoelderlytaxpayers.Theyareto:. ollowIRSandprogramsponsorproceduresthatsaeguardthecondentialityotaxreturninorma-tionprovidedbytaxpayersandprovideorqualityreviewotaxreturns;

2. entertheSiteIdenticationNumber(SIDN)onallreturnsprepared(paperande-le)toensureeachsitewillgetcreditorthereturnspreparedatthesite.TheSIDNwillenabletheIRStoprovideyourorganizationwithsitespecicinormationandac-complishmentsoreachoyourvolunteersites.AllvolunteertaxpreparationsiteswillbeassignedaSIDNuniquetoeachsite.ThisnumbershouldbeobtainedromyourIRSSPECTerritoryOce.

Whenlingapaperreturn,sitevolunteerswillentertheSIDNbywriting,stamping,orplacingalabelwiththeSIDNonthereturninthePaidPreparersuseonlysection,intheboxtitledPreparersSSNorPTIN.Fore-lereturnpreparationusingtheTaxWisesotware,volunteerswillsimplypre-settheSIDNinthePaidPreparersection,PTINeldsoitwillbepresentoneveryreturnled.

3.maintainsiterecordsothetypesoassistanceprovidedtotaxpayersandsubmitthisinormationasdirectedbytheprogramsponsor.

4.completereimbursementvouchersasrequiredbytheprogramsponsor.Thesevouchersshouldshowtheirallowableexpensesincurredintheprogram.ThecompletedvoucherswillthenbesubmittedaccordingtoguidelinesestablishedintheCoopera-tiveAgreement;

5. notsolicitoracceptdonationsortheirtaxcounsel-ingandreturnpreparationservices;

6. adheretotheninepracticesidentiedasnecessarytoensuretaxpayersvisitingTCEsitesreceivequalityserviceandaccuratereturnpreparation.SeeSection580orninerequiredpractices;


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7.notreeraclienttoaspecifcpaidpreparerithevolunteerassistorisunabletohelpthetaxpayer.Topreventtheendorsementoaparticularpaidpre-parer,theassistormayprovidealistolocalpaidpreparerstoaclientitheindividualrequirestheassistanceoaproessional;and

8.perormotherrelevantdutiesnecessarytocomplywiththeprogramrequirements,programregula-tions,theCooperativeAgreement,andSection163

otheRevenueActo1978.9. ianorganizationhasaneedtoretainreturnprep-arationdataaterthelingseason,writtennoticemustbeprovidedtothetaxpayergivingthemtheoptiontoreusethisretentionotheirdatainaccor-dancewithSection590(c)and(g).

n.VOLUNTEERTAXINSTRUCTORSaretoinstructvolunteertaxassistorsonincometaxreturnprepara-tion.Theyshouldbepersonswithextensivetaxback-groundand/orteachingexperience/ability.Youareresponsibleorrecruitingthesevolunteerinstructors..Volunteerinstructorsarerequiredtoreceivecerti-cationromIRSjustasarevolunteertaxassistors.

2. Inadditiontoteachingclasses,volunteerinstruc-torshavereportingandcounselingresponsibilities.3. Volunteerinstructorsmustagreetorespectthecondentialityoanytaxpayerreturninormationprovidedbythetaxpayerasaresulto,orincon-nection,withvolunteerservice.

4. Volunteerinstructorsshouldbecertiedtoinstructvolunteers.TheyshouldtaketheIRStrainingcourseandscoreatleast80percenttobecertied.

5. Asareerence,alistoskills/qualicationsorsuccessulinstructorscanbeoundinPublication1084,VolunteerSiteInormationHandbook.

o. VOLUNTEERCOORDINATORS/ADMINISTRATORSaretoprovideadministrativesupportortheprogram

byactingasmanagers,programleaders,andpublicityspecialists,andbyprovidingotherservicesasneed-ed.. VolunteerCoordinators/AdministratorswhodoNOTprovidetaxassistancetotaxpayersdoNOTneedtoreceivecerticationromtheIRS.

2.VolunteerCoordinators/Administratorsmustagreetorespectthecondentialityoanytaxpayerreturninormationprovidedbytheasaresultoorincon-nectionwithvolunteerservice.

3.VolunteerCoordinators/Administratorsareneededtomanagetheactivitiesovolunteersandtopro-videadministrativesupportortheprogram.

4.VolunteerCoordinators/Administratorsalsomay: recruitvolunteersandestablishassistancesites; coordinatetrainingandtaxassistanceschedules; assistwithprogrampublicity; maintainrecordsandpreparereportsortheIRS

andtheprogramsponsor; attendmeetingsattheIRSandconductliaison

workwiththeIRS; perormrelatedclericalandsecretarialduties;and perormotheractivitiesidentiedbyyouasagreed

tointheCooperativeAgreement.

5.SignagreementsandcerticationssuchasthePropertyLoanAgreement(onIRSloanedequip-ment)andtheIRSSPECAnnualPropertyCerti-cation(ore-leparticipation).

p. Volunteersareencouragedtouseasel-helpap-proachwhenassistingtaxpayers.Sel-helpassis-tanceinvolvesinvitingtaxpayerstocompletetheirownreturnswithguidanceromtaxassistors.

q.VOLUNTEERSARENOTTODEALWITHTOPICSTHATTHEYHAVENOEXPERIENCEINDEALINGWITH,ORONWHICHTHEYHAVENOTRECEIVEDIRSTRAINING.IFYOURVOLUNTEERSPREPARERETURNSBEYONDTHESCOPEOFTHEIRSTRAINING,THEPROGRAMSPONSORISRE-SPONSIBLEFORCERTIFYINGTHEVOLUNTEERISCOMPETENTTOPREPARETHETAXRETURN.IRSWILLNOTASSUMERESPONSIBILITYFORVOLUNTEERSPREPARINGRETURNSBEYONDTHESCOPEOFWHATISPROVIDEDINTHEIRSVOLUNTEERTRAININGMATERIAL.

r. Health,accident,andliabilityinsuranceorvolunteersisyourresponsibilityexclusively.

s.AsaPROGRAMSPONSOR,youmustalsoperormtheollowing:. TrainyourownvolunteerassistorswithassistanceromtheIRS;

2. planandpublishvolunteerassistanceandtrainingschedules;

3. monitorvolunteeradherencetotheschedules;4. completeForm13206,VolunteerAssistanceSum-maryReportandprovideittotheSPECTerritoryOcebythe3rdbusinessdayatertheendoeachmonth.Form13206isalistingoallvolunteerswhohavetakenthetrainingandreceivedcertica-tion,liststhevolunteerscerticationlevel,andlistsiavolunteerworkedatmorethanonesite.TheForm13206shouldbedestroyedbytheendothelingseasonbutnolaterthanApril16thoeachyear.TheForm13206canbeobtainedthroughtheIRSSPECTerritoryOce;

5. adviseallvolunteersthatallinormationprovidedbythetaxpayer(physical&electronicdata)mustbekeptcondentialandprotectedbothduringandaterthelingseason(seesection590).Youmusttakeallreasonablestepsnecessarytoensurethatinormationprovidedbytaxpayersremainscon-dential,andinormvolunteersthattheprovisionsoTitle18,UnitedStatesCode,Section1905,relatingtodisclosureotaxinormation,appliestovolun-

teersjustasitheywereemployeesotheUnitedStates.Title18states:Whoever,beinganoceroremployeeotheUnitedStatesoroanydepart-mentoragencythereo,anypersonactingonbehalotheOceoFederalHousingEnterpriseOversight,oragentotheDepartmentoJusticeasdenedintheAntitrustCivilProcessAct(i5U.S.C.1311-1214),publishes,divulges,discloses,ormakesknowninanymannerortoanyextentnotauthorizedbylawanyinormationcomingtohiminthecourseohisemploymentorocialdutiesor


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byreasonoanyexaminationorinvestigatingmadeby,orreturn,reportorrecordmadetoorledwith,suchdepartmentoragencyoroceremployeethereo,whichinormationconcernsorrelatestothetradesecrets,processes,operationsstyleowork,orapparatus,ortotheidentity,condentialstatisticaldata,amountorsourceoanyincome,prots,losses,orexpendituresoanyperson,rm,partnership,corporation,orassociation;or

permitsanyincomereturnorcopythereooranybookcontaininganyabstractorparticularsthereotobeseenorexaminedbyanypersonexceptasprovidedbylaw;shallbenedunderthistitle,orimprisonednotmorethanoneyear,orboth;shallberemovedromoceoremployment.

6.provideIRSSPECHeadquartersOcewithsignedSponsorAgreementtoacknowledgereceiptandunderstandingoyourresponsibilitiesorprotectingtaxpayerinormationandobservingtheelectroniclingsotwarelicenseagreement;

7.establishsitesandprovidetheIRSSPECTerritoryOcewithalistositeaddressesandhours/daysoassistanceassoonasthisinormationisknown,butnolaterthanJANUARY14,2008.TCEspon-sorsshouldprovidethislistimmediatelytotheIRSSPECTerritoryOcewhenrevisionshavebeenmadetothesiteaddressesandhours/daysoas-sistance.Theprogramsponsorisresponsibleorestablishingaqualitycontrolprocesstoregularlymonitorthevalidityotheirsiteinormationtoensureaccurateinormationisrefectedandanychangestothesiteinormationisprovidedexpedi-tiouslytotheIRSSPECTerritoryOceandasaprocessinwhichEFINinormationisvalidated.TheIRStoll-reetelephoneassistorsmusthaveac-cesstothemostcurrentinormationinordertopro-

videaccuratesitelocationinormationtotaxpayers; 8. indicateontheabovelistwhichsites,iany,havetelephoneansweringacilitiesandindicatethetelephonenumberonthelist.Again,anychangestothisinormationshouldbereportedtotheIRSSPECTerritoryOceimmediately;

9. maintainrecordsonexpensesorwhichvolunteersarereimbursed;

0. prepareandsubmitreportstotheIRSSPECHeadquartersOceasexplainedelsewhereinthishandbook;

. conductsitereviewsositesaliatedwithyourorganizationandprovideForm6729,VolunteerTaxPreparationSiteVisitationReportandsupplement

toIRSSPECTerritoryOcewithinvebusinessdaysaterreview(seesection580);

2. encouragetheuseothesel-helpconceptotaxreturnpreparation;

3. determinethenumberoFederaltaxormsandIRSprogrammaterialsyouwillneedtocarryouttheTCEProgramobjectives.TheseitemsaretobeorderedviaForm2333V,VolunteerOrderForm,whichisavailableromthelocalIRSSPECTerritoryManager.YOUWILLNEEDTOALLOW3TO4WEEKSFORDELIVERYOFFORMSANDMATERIALS;

4. providepaper,pencils,mailingenvelopesandothersuppliestovolunteers;

5. plan,provide,andmonitorthequalityandtechnicalprociencyoyourvolunteers;

6. conductmeetings,issuenewsletters,andestablishothermeansocommunicationstotransmittaxlawandotheradministrativeinormationtoyourvol-unteers.Whenissuinganewslettertoyourvolun-teers,youmustprovideacopyothenewsletterto

yourlocalIRSSPECTerritoryManager;7. ensurethatvolunteerskeeptalliestosecurethe

requiredinormationrequestedontheForm8654; 8. reimbursevolunteersordirect,reasonable,and

prudentexpensesincurredaspartovolunteerserviceaccordingtoguidelinesstatedintheCoop-erativeAgreement,andinormvolunteersosuchguidelines;

9. monitorvolunteercompliancewithprogramregula-tionsrequirements,Section163otheRevenueActo1978,theCooperativeAgreement,andcompli-ancewithapplicablecivilrightslaws,andtakecor-rectiveactionwithvolunteerswhodonotcomply;and

20. adviseallvolunteersthatserviceistobeprovidedFREEOFCHARGE.

560Selection and Management o TaxAssistance Sitesa. Youareresponsibleorselecting,establishing,andmanagingvolunteertaxassistancesites.

b. Theprimaryconsiderationyoushoulduseinchoosingsitesshouldbetheexistenceoalargeelderlypopu-lation;theaccessibilitytothispopulation;thelocation(considerlocationswhereotherTCEsitesdonotex-ist);andtheavailabilityovolunteersinthatarea.YoumustcomplywiththerequirementsoSection504otheRehabilitationActo1973,whichprohibitsdis-criminationbasedupondisability.Thus,non-discrimi-nationonthebasisodisabilitymustbeasignicantconsiderationinsiteselections.

c. Youshouldchoosesiteswheretherewillbelittleornochargeoruseospace.Libraries,communitycenters,andschoolsareexcellentexamplesospacethatcanbeobtainedatlittleornocosttoyou.Inin-stanceswherethereisachargeoruseospace,re-ertoSection510othishandbook.Theavailabilityoatelephoneorusebyvoluntee

Documents

US Internal Revenue Service: p1101