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)

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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

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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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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:

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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:

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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:

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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:

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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:

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Volunteer Standards of ConductAll 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%

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:

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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:

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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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Volunteer/Site Policies and Procedures

Questions?

Comments…

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