1. Tax-Aide Policies and Procedures Review
For All Volunteers Tax Year 2017
Tax-Aide Policies and Procedures – TY2017

2. Program Objective
Provide caring, courteous service that results in correct tax returns and the optimum outcome for each taxpayer and fulfillment for volunteers.
The IRS and Tax-Aide policies and procedures support this objective
Tax-Aide Policies and Procedures – TY2017

3. Session Objective: Awareness of…
Grant Requirements
AARP Foundation Tax-Aide Program Guidelines
Program Policies
Volunteer Standards of Conduct
Taxpayer Information and Responsibilities
IRS requires training on their two topics as part of grant requirements to fund Tax-Aide program
Quality Site Requirements
Incident Review Protocol
Tax-Aide Policies and Procedures – TY2017
Regional Meetings

4. Key Resource
Policy and Procedures Manual (P&P) on OneSupport Help Center (OSHC)
Covers Tax-Aide policies. In cases where Tax-Aide and IRS policies differ, Tax-Aide policies take precedence
Tax-Aide Policies and Procedures – TY2017

5. Volunteer Organization Chart
Tax-Aide Policies and Procedures – TY2017

6. IRS Volunteer Standards of Conduct
Each volunteer agrees to comply with the Standards of Conduct by signing the Volunteer Agreement – the ‘contract’ between each volunteer and the IRS
The Standards of Conduct are listed on Form Volunteer Standards of Conduct Agreement – VITA/TCE Programs. This is the document that all volunteers (preparers, Quality Reviewers, greeters, Client Facilitators, etc.) must sign to participate in the program.
John Hancock AARP Tax-Aide
Beacon Hill, Boston, MA 02108
John Hancock
Tax-Aide Policies and Procedures – TY2017

7. IRS Volunteer Standards of Conduct
As a volunteer in the VITA/TCE Programs, you must:
The Standards of Conduct that all volunteers agree to follow.
1) Follow the Quality Site Requirements (QSR).
4) Not knowingly prepare false returns.
2) Not accept payment, solicit donations, or accept refund payments for federal or state tax return preparation.
5) Not engage in criminal, infamous, dishonest, notoriously disgraceful conduct or any other conduct deemed to have a negative effect on the VITA/TCE programs.
3) Not solicit business from taxpayers you assist or use the knowledge you gained (their information) about them for any direct or indirect personal benefit for you or any other specific individual.
6) Treat all taxpayers in a professional, courteous, and respectful manner.

8. IRS Quality Site Requirements
Quality Site Requirements (QSR) help ensure quality and accuracy of tax return preparation and consistent operation at sites
Volunteers agree to adhere, comply and follow the ten QSRs per Standards of Conduct #1
The IRS QSRs that all volunteers agree to follow by signing the Volunteer Agreement
Tax-Aide Policies and Procedures – TY2017

9. QSR #1: Volunteer Certification
All volunteers complete training and pass tests appropriate for their role(s)
Can be paper answer sheets or taken on line.
Tax-Aide Policies and Procedures – TY2017

10. All Tax-Aide Volunteers Must Annually:
Complete IRS Volunteer Standards of Conduct Training and pass associated IRS test with score of 80% or higher
Complete Tax-Aide Policies and Procedures Training (this session)
Sign IRS Volunteer Agreement – Form 13615
For all volunteers.
Tax-Aide Policies and Procedures – TY2017

11. Client Facilitator, Local Coordinator and Shift Coordinator Must Annually:
Also complete Intake/Interview and Quality Review Training and pass associated IRS test with a score of 80% or higher
Client Facilitators must complete the Intake/Interview Quality Review training and test. This can be either a classroom, in-person training, webinar or by using Link & Learn.
Tax-Aide Policies and Procedures – TY2017

12. Counselor, Instructor, TRC, TRS and ERO Must Annually:
Also pass IRS Advanced tax law test* with a score of 80% or higher
Optionally, certify in additional areas of tax law by completing applicable training and passing associated test with a score of 80% or higher
Satisfactorily complete specified number of practice returns as part of their training
Optional examples include tests for Military, International, Health Savings Accounts and Foreign Student.
Short test does not apply to Tax-Aide. Good refresher for all to take Advanced and optional tests.
* Abbreviated Circular 230 certification test for Enrolled Agents, CPAs and other tax professionals does not apply to Tax-Aide volunteers
Tax-Aide Policies and Procedures – TY2017

13. QSR #1: Counselors Must:
Prepare tax returns that are in scope
Identify out-of-scope returns as early as possible in the tax return preparation process – all out-of-scope tax returns are required to be referred to a professional tax return preparer
Scope is set by the IRS – not Tax-Aide – and applies nationally.
Tax-Aide Policies and Procedures – TY2017

14. Volunteer Protection Act of 1997
Dec 8, 2010
Volunteer Protection Act of 1997
Volunteer not liable for harm caused by his/her act or omission if:
Acted within scope of program and training
Followed IRS and AARP policies and procedures
Harm not due to willful, criminal, reckless, or grossly negligent act
Do as trained and within scope to be protected from non willful harm that may occur.
Note: this protection against personal liability does not apply to the program if harm was done and the Foundation is sued
Tax-Aide Policies and Procedures – TY2017

15. QSR #2: Intake/Interview and Quality Review
Must use current year Form C – Intake/Interview & Quality Review Sheet
Must complete the entire Intake and Interview process for every tax return
Explain process and that taxpayer is responsible for the information on the return
Ask probing questions to ensure accurate and complete answers to all questions
Note new or changed information on form
Intake form must be completed even for taxpayers who are unlikely to experience any change from year to year, or those who say that nothing has changed. If the taxpayer has difficulty completing the form, the Client Facilitator can assist by reading the questions and/or providing explanation, however a non-certified Client Facilitator can’t provide tax law information.
Volunteer may not ignore information furnished to, or actually known by, the preparer
Preparer needs to ask questions if the information furnished appears to be incorrect, inconsistent, or incomplete
The form documents what happened at the tax site, and assists taxpayers to remember what they told the Counselor. In the event that there is a subsequent disagreement as to what a taxpayer told the Counselor, the intake form serves as the printed record of the conversation for the taxpayer and/or family members.
When a taxpayer later asserts that their return was done incorrectly by a Counselor, the intake form provides critical information as to the discussion between the Counselor and taxpayer.
Counselors should document “changed answers” to critical questions on the intake form to indicate that the return was changed due to additional information provided by taxpayer. This also assist the Quality Reviewer to know what questions were asked and what information was provided by the taxpayer.
Tax-Aide Policies and Procedures – TY2017

16. QSR #2: Intake/Interview and Quality Review
Quality Review Process requires 100% review of every tax return by 2nd Counselor with taxpayer
Full review and discussion of all pages of Intake Sheet
Probing questions to ensure correct application of tax law, not just verification of names and numbers
Note new or changed information on form
Advise taxpayers of their ultimate responsibility for the information recorded on their tax return
See “Gold Standards for Quality Review” document on OneSupport for full details as to how to conduct a quality review.
QR should pay close attention to see that 1) all forms that the taxpayer brings to the site are appropriately entered onto the return and 2) that all information marked on the intake form is correctly documented on return. For example, Interest income could be missed if the taxpayer fails to bring the form but notes on the intake form that they have interest income.
While it is important to maintain an effective flow of taxpayers at a site, it is never appropriate to fail to do a complete Quality Review because it takes too long, or because other taxpayers are getting impatient. Remind waiting taxpayers that when their turn comes that you will be just as thorough in preparing and reviewing their return.
Tax-Aide Policies and Procedures – TY2017

17. Process in place to confirm taxpayer identities
QSR #3: Photo Identification and Taxpayer Identification Numbers Verified
Process in place to confirm taxpayer identities
All taxpayers show photo ID*
SS cards or ITIN documents for all people on return*
GAYLE E SAMPLE
Exception if taxpayer personally known to Counselor
May accept last year’s tax return plus this year’s tax documents if all match in lieu of TIN documents
*rare exceptions approved by LC
Tax-Aide Policies and Procedures – TY2017

18. QSR #4: Reference Material Available
IRS Pubs 17 and (paper or electronic)
Appropriate State Tax Instructions
Tax-Aide Cybertax Alerts*
Recommend electronic versions for most current information.
Also process to ensure all volunteers have read CyberTax Alerts
* Not all CyberTax messages are required, only those labeled as Alerts,i.e., Volunteer Tax Alerts and Quality Site Requirement Alerts
Tax-Aide Policies and Procedures – TY2017

19. QSR #5: Volunteer Agreement
Volunteer Agreement – the ‘contract’ – signed by Volunteer and approved by Instructor or Local Coordinator to confirm:
Approving official has verified the volunteer’s identity
Volunteer has completed the required IRS certification test(s)
before the volunteer is allowed to work at the site.
Signed originals of Volunteer Agreements are to be retained by District Coordinator or designee
John Hancock AARP Tax-Aide
Beacon Hill, Boston, MA 02108
John Hancock
Tax-Aide Policies and Procedures – TY2017

20. QSR #6: Timely Filing of Tax Returns
Both taxpayer and spouse must sign Form 8879 to authorize e-file of return
Taxpayer informed that he/she is responsible for accuracy of return before the Form 8879 is signed
All returns e-filed promptly (same day) and any rejects resolved in timely manner (usually within 24 hours)
Remind taxpayer of their responsibilities by emphasizing key words from Form 8879 statement as you request they sign the document. Confirm with the taxpayer that he/she agrees that the return is:
true, correct, complete, OK to file
Tax-Aide Policies and Procedures – TY2017

21. QSR #7: Civil Rights
Sites must provide information to taxpayers regarding their Civil Rights
AARP Poster (D143) (Trash/ recycle old posters)
Display at “first point of contact between volunteer and taxpayer”
All sites are required to display a current D-143, AARP Foundation Tax-Aide (poster). These posters provide volunteers and taxpayers with contact information to report discriminatory treatment. If a taxpayer or volunteer has a Civil Rights complaint, they must be referred to the contact information.
Tax-Aide Policies and Procedures – TY2017

22. QSR #8: Correct Site Identification Number (SIDN) QSR #9: Correct Electronic Filing Identification Number (EFIN)
TaxSlayer defaults set to ensure correct SIDN automatically appears on each tax return
TaxSlayer defaults set to ensure correct EFIN automatically appears on Form 8879
Counselors should talk to the LC at their site to ensure that the process has been set up with the correct information for their site. Volunteers who work several sites should not change information for a site without consulting with the LC
Tax-Aide Policies and Procedures – TY2017

23. QSR #10: Security, Privacy, Confidentiality
Do not retain any taxpayer data at any time
Always wear name identification badge with first name and last initial only
Keep confidential the personal information about other volunteers
Promptly report any lost data to National office
Never retain any taxpayer documents or data. No exceptions. Even if SPEC says it is okay. If documents need to be mailed to IRS or state agency, taxpayer has responsibility to mail them.
Do not give out volunteers’ full name, contact information, etc.
Tax-Aide Policies and Procedures – TY2017

24. Security, Privacy, Confidentiality
Protect all data gathered for tax return preparation
Keep confidential the information provided by taxpayers for tax return preparation
Turn screen so can’t be seen by someone other than taxpayer
Restrict cell phone usage; prevent photos of financial data
Don’t talk about a taxpayer’s return where others can hear
Do not discuss taxpayer data with anyone who does not have a need to know.
Keep taxpayer information confidential.
Tax-Aide Policies and Procedures – TY2017

25. Security, Privacy, Confidentiality
During follow-up conversation with taxpayer on rejected return
Tax-Aide volunteer should clearly identify himself/herself including when and where return was prepared
Volunteer should obtain information such as birth date, details of an income document, etc. to verify that person is actual taxpayer
Do not include any taxpayer personal information (other than name) in an
Provide taxpayer assurance that you are Tax-Aide volunteer
Ensure you are talking to taxpayer
Tax-Aide Policies and Procedures – TY2017

26. Security, Privacy, Confidentiality
Know and comply with password requirements
Never post password on or near computer
Store equipment in secure limited-access environment when not in use
Immediately notify your volunteer leader if:
Computer is stolen or lost
Forms with taxpayer data are stolen, lost or a taxpayer has unauthorized access to another taxpayer’s documents
Password guidelines:
Minimum of 8 characters
Must contain alpha and numeric and at least one special character.
Choose a password that is not a dictionary word or someone’s name.
Do not use TaxSlayer, TS, Tax-Aide, AARP or any word in the password similar to something that is obviously related to the program
Tax-Aide Policies and Procedures – TY2017

27. Summary: All Volunteers Must
Complete Tax-Aide Policies and Procedures Training
Pass the IRS Volunteer Standards of Conduct and Intake/Interview and Quality Review tests
Wear name tag with first name and first initial only of last name
Tax-Aide Policies and Procedures – TY2017

28. Summary: All Counselors Must
Pass IRS Intake/Interview and Quality Review and Advanced tests
NOT prepare returns that are “out of scope” for Tax-Aide
NOT prepare a return for which they are not trained or do not have sufficient knowledge to prepare, even if it is “in-scope” (refer to another Counselor)
NOT prepare a return if they believe that the taxpayer is not truthful about the information provided
The previous slide applied to all volunteers. This chart applies to Counselors i.e. tax preparers.
For more information on what tax topics and forms are In-scope and Out of Scope for Tax-Aide, refer to the Scope Manual, found on the OneSupport. Volunteers who prepare a return that contains tax topics and/or forms that are out of scope are NOT covered by the Volunteer Protection Act, and may be terminated from the program for failure to follow Tax-Aide policy.
Volunteers are permitted to use TaxSlayer software to prepare their own tax returns, and those of close family members, even if they contain topics and/or forms that are out of scope.
Tax-Aide Policies and Procedures – TY2017

29. Tax-Aide Program Guidelines
Tax-Aide Policies and Procedures – TY2017

30. Taxpayer Information and Responsibilities
Description of overall tax return preparation process
Available at site for taxpayers to review
Taxpayer Information and Responsibilities document highlights the expectations of the taxpayers as well as Tax-Aide’s pledge to the taxpayer.
Tax-Aide Policies and Procedures – TY2017

31. Taxpayers… Provide assistance to those with disabilities
Be welcoming
Notify Local Coordinator if requested assistance is not available
Upset taxpayer?
Attempt to defuse situation
Move to quiet area, if possible
Immediately notify Local Coordinator
Tax-Aide Policies and Procedures – TY2017

32. Incident Review Protocol
Applies to events that relate to accidents, injuries, severe illness, criminal activities or threatening behavior
On OneSupport
Incident Review Instructions
AARP Foundation Tax-Aide Incident Review Form
See documents on One Support that explain when and how to file an Incident Review.
Tax-Aide Policies and Procedures – TY2017

33. Report Incident If a Volunteer Is:
Injured at site or while on program business
Arrested, charged with or convicted of a crime
Alleged to have sexually harassed a volunteer or taxpayer
Alleged to be overly aggressive
Engaged in inappropriate fiscal (business) conduct
Violates Policies
Tax-Aide Policies and Procedures – TY2017

34. Report Incident If: A volunteer or taxpayer:
Causes property damage at site
Becomes ill at site and 911 called
Indicate they plan to contact a lawyer or the media or AARP regarding an issue
Accident involving a taxpayer occurs at site
Taxpayer is asked to leave site and/or police are called
Tax-Aide Policies and Procedures – TY2017

35. Conflict of Interest
Volunteers must avoid either an actual or the appearance of a conflict of interest when conducting AARP Foundation Tax-Aide activities
A conflict of interest occurs when volunteer, as employee or independent contractor, provides a service with a profit motive or when a member of the volunteer’s immediate family or household participates in such an activity
Example: a volunteer is the owner of an at-home pet care business. Per Standards of Conduct #3, he/she may not solicit pet care business from the taxpayers served by Tax-Aide. However, he/she may suggest to an existing pet care client to use Tax-Aide services. To avoid an appearance of a conflict of interest, the LC should be informed of the situation.
Tax-Aide Policies and Procedures – TY2017

36. Final Reminders: Volunteer Checklist
Secure Equipment and Tax Data
Certify: Pass appropriate tests
Follow key policies, e.g. IRS Standards of Conduct and QSRs, AARP Foundation Policies
Interview/Intake process for every taxpayer
100% Quality Review by 2nd Counselor
Close for the day; have and comply with a process for tracking all e-files through acceptance
Accurately Report Service Activity – Include Q & As
Tax-Aide Policies and Procedures – TY2017

37. Tax-Aide Policies and Procedures
Questions?
Comments…
Tax-Aide Policies and Procedures – TY2017