Volunteer Standards of Conduct (Ethics) Training PART 3
Preparing the Tax Return
After interviewing the taxpayer, the IRS tax law-certified preparer enters information into the software and prepares the tax return.
Provide the taxpayer Form 13614-C
Ask the taxpayer to complete Form 13614-C. An IRS tax law-certified volunteer might need to offer assistance in the following cases
Assign tax return to the volunteer preparer
Every site is required to have a process for assigning taxpayers to volunteer preparers who are certified at or above the level required to prepare their return.
Adherence to the Intake/Interview Process Tool
Form 13614-C is a tool similar to what is required when a taxpayer visits a professional tax preparer or uses tax preparation software.
intake/interview process:
Interview the taxpayer using probing questions to confirm the information provided on Form 13614-C is complete and accurate. • Review all supporting documentation provided by the taxpayer (Forms W-2, 1099, payment receipts, etc.). If the taxpayer has income or expenses listed on the return that do not require a source document and none were provided, the intake sheet should be notated to show a verbal response was provided.
It is important that all individuals who volunteer their time and services in the VITA/TCE program understand their roles and responsibilities under the program. All volunteers must:
It is important that all individuals who volunteer their time and services in the VITA/TCE program understand their roles and responsibilities under the program. All volunteers must:
many tax law-certified volunteer preparers do not:
Look at the information completed by the taxpayer • Engage in a conversation with the taxpayer • Verify all questions in Parts I-V have been completed and "Unsure" answers have been addressed and changed to "Yes" or "No" • Answer questions in the "To be completed by a Certified Volunteer Preparer" shaded area
If a taxpayer offers you a $20 bill because they were so happy about the quality service they received, what is the appropriate action to take? a. Take the $20 and thank the taxpayer for the tip. b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account from his refund. c. Thank the taxpayer, and explain that you cannot accept any payment for your services. d. Refer the taxpayer to the tip jar located at the quality review and print station.
c. Thank the taxpayer, and explain that you cannot accept any payment for your services.
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result in which of the following? a. The volunteer's removal from the VITA/TCE program. b. The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely. c. Termination of the sponsoring organization's partnership with the IRS. d. All of the above may be considered an appropriate action depending on the type of violation and the sponsoring organization's corrective actions.
d. All of the above may be considered an appropriate action depending on the type of violation and the sponsoring organization's corrective actions.
To meet VITA/TCE Quality Site Requirements, a quality review requires all of the following:
Verify all items listed on the Quality Review Checklist, located in Publication 4012. • Advise the taxpayers of their responsibility for the information on the tax return.
The Quality Review Process
Verify certification level. The quality reviewer assigned to a taxpayer should have a certification equal to or above the level needed to prepare the tax return.
intake/interview process:
Verify the identity (photo ID) and address of the taxpayer(s) and verify the SSN or ITIN for everyone listed on the tax return. • Explain the tax preparation process and encourage taxpayers to ask questions throughout the interview.
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to identify what potential volunteer certification level is needed for this tax return. Mary sees the taxpayer has checked the "yes" box indicating they have self-employment income and the certification level next to the question is (A). All other questions answered "yes" have a (B) certification. When Mary assigns the return to a tax preparer, what tax law certification level does the tax preparer need? a. Advanced b. Basic c. It doesn't matter, any level is fine d. No tax law certification is necessary
a. Advanced
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What should Jan do? a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them insurance. b. Tell the coordinator what she heard, so they can immediately remove Jim from the site and report the incident using the external referral process by sending an email to [email protected]. c. Mind her own business and do nothing.
b. Tell the coordinator what she heard, so they can immediately remove Jim from the site and report the incident using the external referral process by sending an email to [email protected].
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc.) must: a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or higher. b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to comply with the VSC by upholding the highest ethical standards. c. Pass the Advanced tax law certification. d. All of the above. e. Both a and b
e. Both a and b
Form 13614-C, Intake/Interview & Quality Review Sheet,
is a tool designed to assist IRS tax law-certified volunteers in asking the necessary questions to obtain the information necessary to prepare an accurate tax return.
Review the return for accuracy using:
o Form 13614-C, with all sections completed, o The completed tax return, and o All documents provided by the
Complete Form 13614-C, Intake/Interview & Quality Review Sheet.
o Verify all questions in Parts I-V have been completed and questions marked "Unsure" have been addressed and changed to "Yes" or "No" o Answer all questions in the "To be completed by a Certified Volunteer Preparer" shaded area
Explain the steps of the Intake/Interview & Quality Review Process to the taxpayer
• Complete Form 13614-C prior to having the return prepared • Be interviewed by the return preparer and answer additional questions as needed • Participate in a quality review of their tax return by someone other than the return preparer
To meet VITA/TCE Quality Site Requirements, a quality review requires all of the following:
• Invite the taxpayer to participate. The taxpayer must be involved during the Quality Review Process because the quality reviewer needs to be able to ask additional questions.
Greet the taxpayer
Make sure the taxpayer (and/or spouse, if married filing jointly) brought photo identification with them to show the return preparer and/or the quality reviewer. • Verify they have SSN cards and/or ITIN letters or cards, or other acceptable verification, for everyone on the return. More information on acceptable documentation is found in Publication 4299. • Ask the taxpayer if they have received and brought all their tax documents, like Forms W-2 and 1099-R. • If the site has gross income limits, take a quick check to make sure the taxpayer(s) income is below the limit. • Verify both spouses are at the site that day if filing a joint tax return.
Determine the certification level of the tax return
Page 2 of Form 13614-C identifies the required tax law certification level for each question. The levels are identified as B (Basic), A (Advanced), and M (Military). • Determine the potential certification level required for the tax return based on how the intake sheet was completed. All questions marked as "yes" and "unsure" should be reviewed to determine the highest certification level needed to prepare the return or to discuss the "unsure" responses. • The volunteer assigning or selecting the tax return for preparation must understand how to identify the certification level required for that return. • The volunteer will also want to ensure the taxpayer does not have other income or expense items that may be out of scope for the program or site. The greeter, if not tax law-certified, may need to enlist the assistanc
Global Carry Forward Consent
Page 4 of Form 13614-C contains the Global Carry Forward consent for information sharing between VITA/ TCE sites using the tax software TaxSlayer Pro Online, provided by the IRS. T
Purpose of this Training
The training provided will educate all volunteers, especially greeters, who are not certified in tax law and who work in the intake area, on their role and involvement in the return preparation process.
If taxpayers... Do not understand a question, they can mark "unsure"
Then a tax law-certified volunteer should... Assist them with answering the question.
If taxpayers... Cannot complete the form for any reason
Then a tax law-certified volunteer should... Fill out the form by asking them the questions and recording their answers.
If taxpayers... Have income, expenses, or life events not listed on Form 13614-C, which might indicate an out-of-scope tax return
Then a tax law-certified volunteer should... Review the information and determine if the return is within scope for the site requirements and volunteer certifications.
Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not need to be reported because the IRS does not know about it. Bob indicated NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, the designated quality reviewer, was unaware of the conversation and therefore unaware of the cash income and the return was printed, signed, and e-filed. Who violated the Volunteer Standards of Conduct? a. Bob, the tax law-certified volunteer who prepared the return. b. Jim, the designated quality reviewer who was unaware of the cash income when he reviewed the return. c. Betty, the coordinator. d. No one has violated the Volunteer Standards of Conduct.
a. Bob, the tax law-certified volunteer who prepared the return.
1. The Intake Process:
a. Greeting the taxpayer b. Ensuring the taxpayer (and/or spouse, if applicable) has photo identification c. Verifying the taxpayer has SSN or ITIN required documentation d. Explaining the return preparation process e. Providing Form 13614-C to the taxpayer for completion, explaining documents required f. Assigning the taxpayer to a qualified tax preparer
2. The Interview Process
a. Interviewing the taxpayer b. Verifying all questions in Parts I-V have been completed and "Unsure" answers have been addressed and changed to "Yes" or "No" c. Completing questions in the "To be completed by a Certified Volunteer Preparer" shaded area d. Checking photo identification for the taxpayer and/or spouse, if applicable, and verifying SSN or ITIN for everyone listed on the return e. Preparing the tax return
3. The Quality Review Process
a. Inviting the taxpayer to participate b. Reviewing the return for accuracy (use the Quality Review Checklist located in Publication 4012) c. Informing taxpayers they are responsible for the information on their tax return
Sue, a VITA/TCE coordinator, was watching the local news when she saw Aaron, a new tax law-certified volunteer, in a story about several bank employees being arrested for suspicion of embezzlement. She saw Aaron being led out of the bank in handcuffs. Three days later, Sue is shocked when she sees Aaron show up at the site ready to volunteer, apparently out on bond. She pulls Aaron aside and explains that his arrest on suspicion of embezzlement could have a negative effect on the site and therefore she must ask him to leave the site. Sue removed his access to the software, she then uses the external referral process to report the details to SPEC headquarters by sending an email to [email protected]. Did Sue take appropriate actions as the coordinator? a. Yes b. No
a. Yes
During the intake process, the volunteer should verify the taxpayer (and/or spouse, if applicable) has photo identification. Additionally, taxpayers must provide verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. a. True b. False
a. True
To ensure quality service and accurate return preparation, every site is required to have a process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above the level required to prepare their tax return. a. True b. False
a. True
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer Standards of Conduct? a. Yes b. No
a. Yes
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of the Volunteer Standards of Conduct? a. Yes b. No
a. Yes
Maggie wants her tax refund quickly; however, she doesn't have a bank account for direct deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into his checking account and turn the funds over to her when received. If Josh agrees to do this, has he violated any of the Volunteer Standards of Conduct? a. Yes b. No
a. Yes
Pat is a paid tax preparer in the community; he also gives back to the community by serving as an IRS tax law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview with the taxpayer, Pat discovers the taxpayer's small business will generate a loss, making the return out of scope for the VITA/TCE program. Pat explains to the taxpayer that the tax return cannot be prepared at the VITA/TCE site, but he will offer the taxpayer a discount at his paid tax preparation business down the road. Did Pat violate the Volunteer Standards of Conduct (VSC)? a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site. b. No, it is not a violation since the return cannot be prepared at the site. c. No, none of the VSC addresses soliciting business while volunteering at the VITA/TCE site.
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.
Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When preparing a return for Jill, Jake learns that Jill does not have a bank account to receive a direct deposit of her refund. Jill is distraught when Jake tells her the paper refund check will take three to four weeks longer than the refund being direct deposited. Jill asks Jake if he can deposit her refund in his bank account and then turn the money over to her when he gets it. What should Jake do? a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill once the refund is deposited. b. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her own name to have the refund direct deposited. c. Jake can suggest she borrow a bank account number from a friend because the taxpayer's name does not need to be on the bank account.
b. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her own name to have the refund direct deposited.
Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali has no health insurance. After Ali leaves the site, Max writes her name and contact information down to take home to his wife who sells health insurance for profit. Which of the following statements is true? a. There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes a big commission on the sale of health insurance to Ali. b. Max has violated the VSC because he is using the information he gained about Ali to further his own or another's personal benefit. c. Max is doing Ali a favor by using her personal information to secure business for his wife. d. Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's personal gain.
b. Max has violated the VSC because he is using the information he gained about Ali to further his own or another's personal benefit.
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to be reported because the IRS will never know about it. Ann indicated NO cash income on Form 13614-C. Ann prepared the return without the cash income. The designated quality reviewer was unaware of the conversation and therefore unaware of the cash income and the return was printed, signed, and e-filed. Did the designated quality reviewer violate the Volunteer Standards of Conduct? a. Yes b. No
b. No
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? a. Coordinators b. Quality reviewers and tax return preparers c. Greeters or client facilitators d. All VITA/TCE site volunteers must pass the VSC certification test
d. All VITA/TCE site volunteers must pass the VSC certification test
During the intake process, which of the following should the volunteer verify that the taxpayer(and/or spouse, if applicable) has with them to ensure the taxpayers can be served that day? a. Photo identification for both b. Taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return c. All tax statement documents, including Forms W-2, 1099-R, etc. d. All of the above
d. All of the above
Explaining the intake/interview and quality review process is important so the taxpayer understands they are expected to: a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return prepared. b. Answer the tax preparer's additional questions during the interview. c. Participate in the quality review of their tax return. d. All of the above.
d. All of the above
Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties, she is required to explain to the taxpayer what they are expected to do today as part of the return preparation process. What should Heidi tell them? a. Form 13614-C, Intake/Interview & Quality Review Sheet, must be completed prior to having the return prepared. b. You will be interviewed by the return preparer and asked additional questions as needed. c. You need to participate in a quality review of your tax return by someone other than the return preparer. d. All of the above
d. All of the above
During the quality review:
• Invite the taxpayer to participate. The taxpayer must be involved during the quality review process because the quality reviewer needs to be able to ask additional questions. • Review the return for accuracy. Review and compare each entry on the tax return, using the following: o Form 13614-C, with all sections completed including notes from tax preparer o The completed tax return, and o All documents provided by the taxpayer, including those used to verify identity, income, expenses, payments, and direct deposit • Double check entries and tax law determinations. Verify all items listed in the Quality Review Checklist located in Publication 4012, Volunteer Resource Guide. • Advise the taxpayers of their responsibility. The taxpayer is responsible for the accuracy of the information on the tax return.
The Interview Process
• Verify taxpayer ID. Check photo identification for the taxpayer (and/or spouse, if applicable) and verify the SSN or ITIN for everyone listed on the tax return. • Review Form 13614-C. Make sure the taxpayer has answered all questions in Parts I-V on Form 13614-C. • Any questions left blank or marked "unsure" must be clarified and the correct answer "Yes" or "No" should be recorded on Form 13614-C. • Interview the taxpayer. Use probing questions to develop and/or clarify information on the intake sheet and to confirm the information provided by the taxpayer is complete and accurate. Be sure to answer the questions in the "To be completed by a Certified Volunteer Preparer" shaded area. The answers will give the information needed to make tax law determinations. • Review documentation. Look at all supporting documentation provided by the taxpayer (Forms W-2, 1099, payment receipts, etc.). If the taxpayer has income or expenses listed on the return that do not require a source document and none were provided, the intake sheet should be notated to show a verbal response was provided. • Verify certification level. Make sure the taxpayer's return is within the preparer's certification level and within the scope of the VITA/TCE program. Make all dependent and filing status determinations before preparing the return.