1. Virtual VITA/TCE Site Model
Beckie, Dean and Carla
Introductions-
I will introduce both of you and you can give a brief background (what you do , how long, anything you would like to share etc.)

2. SPEC Business Model Preparation VITA/TCE Tax Education Traditional
Financial
Education & Asset
Building
Tax
Education
Virtual
Assisted Self-Help
Traditional
Preparation
VITA/TCE
VITA/TCE
This traditional approach uses a certified volunteer to prepare a return for a taxpayer in a face to face environment using a standard intake/interview and quality review.
Virtual VITA/TCE
This approach uses the same process as traditional VITA/TCE except that the preparer and taxpayer are not face to face. Technology is used to connect the volunteer preparer and the taxpayer. Technology includes internet, fax, and video. Although suitable for rural environments where it is difficult to build a traditional VITA site, this approach can be used in urban settings to provide a free alternative to qualified taxpayers.
Assisted Self-Help
This approach uses a certified volunteer to assist taxpayers in the preparation of their tax return. Since the role of the volunteer is a facilitator, multiple taxpayers can be assisted at one time by each volunteer. Because the taxpayer is preparing their return, the quality process required in traditional and virtual VITA/TCE is not applicable. Partners can use any software that has the ability to capture the SIDN which includes I-CAN, Beehive, Benefit Bank and Intuit or software offered under SPEC’s national MOU with ETA and the Free File Alliance which is known as FAST (Free Assisted Self-Help Tax Preparation). Although SPEC will support the partner’s choice, it will actively promote FAST in accordance with the MOU.

3. What are barriers to access traditional VITA/TCE sites?
Taxpayer and partners are located in remote rural areas
Lack of certified volunteers
Taxpayers with Disabilities
Transportation barriers
Language barriers
Hours of Availability
Beckie 7

4. What is Virtual VITA/TCE?
Two organizations partner through the incorporation of two components:
intake site
preparation site
SPEC advocates new methods for return prep
Video Conferencing- SKYPE
More traditional technology- fax,
Approval of Territory Manager
Operating Plan
Flexibility
Support
Beckie
For All Taxpayers Who Can Can’t Come To A Regular Tax Site
Originally for taxpayers in remote rural areas
Now available to taxpayers in urban areas with limited access to existing sites

5. Taxpayers and Virtual VITA
Rate (5-1) your comfort level with the process used to prepare your return
All taxpayers
Taxpayers < 50
Taxpayers > 50
Virtual VITA
4.83
4.89
4.73
Face-to-face
4.85
4.80 5

6. Potential Advantages Makes services available to more Taxpayers
Better allocation of volunteer time
Better utilization of equipment
Requires less physical space
Beckie
Either of you can add at any time or give examples

7. Intake Site Requirements
Volunteer
Volunteer not required to be certified
Minimal training required
Must sign Volunteer Agreement
SIDN
Required for Intake Site
Profiled as a virtual site in SPECTRUM
EFIN
Not required for Intake Site
EFIN assigned to preparation site used on returns
Beckie

8. Intake Site Procedural Overview
Explains process and secures signed Taxpayer Consent Form
Verifies Taxpayer Identity
Assists with preparation of Intake form
Obtains taxpayer’s required documents
Coordinates appointment schedule
Forwards copies of taxpayer documents to the preparation site
Assists Taxpayers with signing required forms
An IRS-certified volunteer at the Intake site may do the Quality Review
Faxes, s or mails the 8879s, with required attachments, to Preparation Site for e-file transmission.
Does not answer tax questions or give tax advice,
unless IRS Certified
Demonstration- All
Carla, Dean and I discussed whether to put these 4 slides in a different order. Below are possibilities. We are thinking on it, your opinion?
Intake Site Requirements
Intake Site Procedural Overview
Demo on Intake Site
Preparation Site Requirements
Preparation Site Procedural Overview or
NARRATOR 1: We will begin our demonstration with the Taxpayer who is entering the Intake site for free tax prep assistance. NARRATOR 2: The volunteer welcomes the taxpayers and then explains the process that will be used to prepare and file their tax returns. Then the volunteer verifies the identity of the TP The volunteer will asks the TP to sign the Taxpayer Consent.
NARRATOR 3: Next, the volunteer will review and discuss all documents TP brought for preparation. Volunteer ensure correct documents are present. Form C will be given to the TP.
Depending on the arrangement between the Intake Site and Preparation Site, the volunteer will use the appropriate technology method to get the documents to the preparation site.
Narrator 2: Explain the methods used like fax
, scan docs then send by and SKYPE.
Narrator 2 & 3: Discuss the SKYPE in detail how it worked, Demonstrate, discuss challenges and benfits. Explain the cost and the Internet Document Management System called File Works.

9. Preparation Site Requirements
Sites
Utilize existing sites as preparation sites
Follow the QSRs in Pub 1084
Conform to the software contract requirements
Volunteers
Requires Certified volunteers
Conduct an interview with the TPs
Conduct a Quality Review
SIDN
Use the SIDN of the Intake Site
EFIN
1 EFIN whether traditional or virtual
Beckie

10. Preparation Site Procedural Overview
Coordinate volunteer schedules
Reviews Intake sheet and taxpayer documents
Contacts taxpayer by phone to conduct interview
Prepares the tax return
Contacts taxpayer to conduct a Quality Review of the return
Sends the tax return back to the Intake Site
E-file tax return upon obtaining signed Form 8879
Demonstration- All
Carla, Dean and I discussed whether to put these 4 slides in a different order. Below are possibilities. We are thinking on it, your opinion?
Intake Site Requirements
Intake Site Procedural Overview
Demo on Intake Site
Preparation Site Requirements
Preparation Site Procedural Overview or
Narrator 1: The documents have been recieved at the Prep site and provided to the appropriate certified volunteer. Lets look at the various steps/methods to continue the return prep. Keep in mind that the certified volunteer at the Prep site will communicate direclty with the TPs.
Narrator 2: Explain the delayed possiblities like fax or mail in relation to conducting the interview.
Narrator 3: Explain the process of conducting the interview with SKYP in real time.
Narrator 2 & 3: Explain the process used at each organization and include challenges and benefits.
Narrator 2 or/and 3: Securing the TPS signature will be initiated by the Prep Site once the return is prepared and ready for TP’s review.

11. Finish discussing the process and refer to visual
Narrator 1: The TP’s tax return and documents will be sent back to the TP from the preparation site. Depending on the arrangement of the partnership and the convenience of the TP the signature document will be secured through the methods previously discussed
Narrator 2 & 3: Should elaborate on the processes used.
Narrator 1:The preparation site and the certified volunteer will transmit the tax return upon receipt of the signature documents, whether from the Intake Site or directly from the taxpayer.
Narrator 2 & 3: Should elaborate on the process with lessons learned etc.

12. Security Document Exchanges Fax Secured e-Mail Mail Security Resources
UPS
USPS
FED EX
Security Resources
Fax Vault
File Works
An e-fax is a fax which is sent via or the web.
Follow the faxing rules in IRM to determine what can be sent to a taxpayer.
IRM , Facsimile and Facsimile Devices, is the source for guidance on this issue.
IRM (6): Do not fax sensitive information to untrusted intermediaries. If the taxpayer says, or if you can tell, that a fax will be sent to an account or online fax service, you must obtain the taxpayer’s written permission designating the E-fax Service Provider company as the appointee to be able to send tax information to a taxpayer using an e-fax service provider.
IRM (13) provides other guidance and procedures for efax transmissions.
Questions regarding efaxing should be directed to your function’s Security Program Office (PMO).

13. Benefits Expanded Service Computer Utilization Volunteer Utilization
Keep one-person sites open
Inner city/urban locations
Underserved areas
Computer Utilization
Volunteer Utilization
Solution for “no show” problem or slow time
Better skill matching
Bridge for Certified volunteers at Intake Sites with no tax preparation

14. Pros & Cons Cost Savings New Costs Transportation Costs Training
Computer Utilization
New Costs
Fax / Postage
Scanner / Copier
Conferencing Cameras
I had this in my notes and I do not remember where, I will confirm why or delete.

15. What is role of SPEC RM? Identify areas with low penetration rates
Reach out to partners in these areas
Assist in matching and linking partners
Intake Site and,
Preparation Site
Provide support

16. Chief Strategic Planning and Development
QUESTIONS or COMMENTS?
Ron Smith
Chief Strategic Planning and Development
SPEC