TAX-AIDE
TAX-AIDE
AARP Tax-Aide Policy and Procedures including TY13 QSR Results
For Review by All Volunteers TY2014
Volunteer/Site Policies and Procedures 2014-2015 1
TAX-AIDE
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)
Volunteer/Site Policies and Procedures 2014-2015 2
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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
Volunteer/Site Policies and Procedures 2014-2015 3
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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
Volunteer/Site Policies and Procedures 2014-2015 7
TAX-AIDE
QSR #1 Tax-Aide Score – 98%
QSR #1
Certification
All volunteers must be certified in the VSC
All volunteers must complete intake/interview and QR PPT training
LC must receive LC training
All return preparers must be certified in tax law
LC said hadn’t received the LC training
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 9
TAX-AIDE
QSR #2 Tax-Aide Score – 79%
QSR #2
Intake and Interview Process
Must use for every taxpayer Resolve any missing information
or “Unsure” items. Verify all “Yes” responses are
included in tax return.
Must use Form 13614-C Intake/Interview and Quality Review Sheet
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
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 11
TAX-AIDE
QSR #3 Tax-Aide Score – 85%
QSR #3
Quality Review Process
QR must be in front of taxpayer Fully review and account for all
pages of Intake Sheet QR should ask “probing questions”
not just verify name and numbers
100% Quality Review by 2nd Counselor
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
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 12
TAX-AIDE
QSR #4 Tax-Aide Score – 100%
QSR #4
Reference Material
IRS Pubs 17 and 4012 Appropriate State Tax
Instructions IRS Intake/Interview and
Quality Review Sheet for every return prepared (IRS 13614-C)
Volunteer Tax AlertsHave required IRS material available (paper or electronic) Success!
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 14
TAX-AIDE
QSR #5 Tax-Aide Score – 97%
QSR #5
Volunteer Agreement
Must pass Volunteer Standards of 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 coordinatorAll volunteers must
sign Volunteer Agreement Form 13615
Site failed to have Client Facilitator take Volunteer Standards of Conduct Test
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 15
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Volunteer Standards of ConductAll volunteers must sign Form 13615 – critical text below
Volunteer/Site Policies and Procedures 2014-2015 16
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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
Volunteer/Site Policies and Procedures 2014-2015 18
TAX-AIDE
QSR #6 Tax-Aide Score – 90%
QSR #6
Timely Filing of Tax Returns
Taxpayer and spouse signed 8879 provides authorization to e-file return
Any rejects should be resolved in timely manner (usually within 3 days)
Must have process to ensure e-file returns filed in timely manner
Sites did not ensure that returns were timely filed
Sites did not have “back-up plans” in place to prevent issues
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 23
TAX-AIDE
QSR #7 Tax-Aide Score – 95%
QSR #7
Title VI
New Language on AARP Poster (D143) * trash or re-cycle old posters
Must display at “first point of contact between volunteer and taxpayer.”
Sites must provide information to taxpayers regarding their Civil Rights
Site had old poster up Site had poster in place where
it was not easily seen by TP
What was emphasized:
What IRS found:
Volunteer/Site Policies and Procedures 2014-2015 24
TAX-AIDE
QSR #10 Tax-Aide Score – 92%
QSR #10
Security, Privacy, Confidentiality
LC approval required for exceptions in extreme cases
Not required if taxpayer immediately known by first and last name
Alternatives given for SSN docs
Sites must obtain Photo ID and verify SSN for all taxpayers
Sites not asking for Photo ID for all taxpayers even if not known
Sites did not verify SSN for all taxpayers and dependents
What was emphasized:
What IRS found:
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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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TAX-AIDE
Volunteer/Site Policies and Procedures
Questions?
Comments…
Volunteer/Site Policies and Procedures 2014-2015 40
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