Standards of Conduct
VITA Training
References:
IRS Publications:
4961 - VSC - Ethics training
5166 - Quality Site Requirements
4836 - Reporting unethical practices (VolTax poster)
4299 - Privacy, Confidentiality, and Civil Rights
5838 - Intake Interview and Quality Review Handbook
4053 - Your Civil Rights are Protected
Form 6744 - VITA/TCE Volunteer Assistor’s Test/Retest
References:
Why?
Treasury Inspector General for Tax Administration (TIGTA) and IRS-SPEC discovered unacceptable practices at a few VITA/TCE sites.
ALL IRS Stakeholder Partnerships, Education and Communication (IRS-SPEC) PARTNERS must sign either Form 13533, Sponsor Agreement or Form 13533-A, FSA Remote Sponsor Agreement, certifying they will adhere to the strictest standards of ethical conduct.
Why?
Form 13533
Why?
Responsibility
IRS-SPEC is ultimately responsible for oversight of the VITA/TCE program. The agency often receives complaints from taxpayers, partners, and congressional members when assessment notices are issued.
IRS-SPEC researches and responds to all inquiries, but ultimately it is the partner’s/sponsor’s responsibility to take corrective actions.
TEST INFO
10 Questions
Multiple Choice
Answers are mostly “Common Sense”
Publication 4961
All VITA/TCE volunteers must pass the “Volunteer Standards of Conduct” certification test with a score of 80% or higher.
Topics Covered
Overview of the 6 Volunteer Standards of Conduct (VSC)
Ethical Behavior
Review of the 10 Quality Site Requirements (QSR)
Volunteer Standards of Conduct
VSC #1 - Follow the Quality Site Requirements (QSR).
VSC #2 - Do NOT accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers.
VSC #3 - Do NOT solicit business from taxpayers you help or use the information you gained about them (Taxpayer information) for any direct or indirect personal benefit for yourself, any other specific individual, or organization.
Volunteer Standards of Conduct
VSC #4 - Do NOT knowingly prepare false returns.
VSC #5 - Do NOT engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE program.
VSC #6 - Treat ALL taxpayers in a professional, courteous, and respectful manner.
Ethical Behavior
IRS-SPEC defines unethical as not conforming to agreed standards of moral conduct, especially within a particular profession. In most cases, unethical behavior is acted upon with the intent to disregard the established laws, procedures, or set policies. Do not confuse an unethical action with a lack of knowledge or a simple mistake.
If volunteer Mary prepares a return, which includes a credit the taxpayer does not qualify for because Mary did not understand the law - is that unethical?
If Mary knowingly allowed a credit for which the taxpayer did not qualify - Is this unethical?
NO
YES
VSC #1 - Follow the Quality Site Requirements (QSR).
Doing so ensures the quality and accuracy of tax return preparation and consistent operation of sites.
QSR #1, Certification
Complete certification using the IRS electronic tests through Link & Learn Taxes.
Volunteers can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification tests
Volunteers who answer tax law questions, prepare or correct tax returns, and/or conduct quality reviews of completed tax returns must be certified in tax law and Intake/Interview & Quality Review Process.
QSR #1, Certification
Greeters, screeners, or client facilitators that will not answer tax law questions or assign tax returns are only required to certify in the Volunteer Standards of Conduct.
Coordinators
QSR #2, Intake/Interview & Quality Review Process
All sites must use Form 13614-C (13614-NR), Intake/Interview & Quality Review Sheet, for every tax return prepared by an IRS-certified volunteer.
Volunteers must complete Form 13614-C before preparing a return. Verify information on pages 1-3. Make notes and initial any changes.
All returns must be quality reviewed and discussed with the taxpayer. Use a designated reviewer or a peer-to-peer review.
Self-review is NOT an approved method.
QSR #2, Intake/Interview & Quality Review Process
An example of Self-Review is, the volunteer prepares a return and then approves the same return. This is NOT allowed.
An example of Designated Reviewer is when a VITA/TCE site uses specific people who complete returns and different specific people who do the Quality Review process. - OK
An example of Peer-to-Peer is when a VITA/TCE site with only 2 people where they both prepare returns, but then swap clients for the Quality Review process. - OK
QSR #3, Confirming Photo Identification and Taxpayer Identification Numbers (TIN)
All volunteers must follow validation procedures prior to tax return preparation and before a taxpayer signs a VITA/TCE prepared tax return and receives a copy of the return.
This process must include using acceptable documents to confirm taxpayers’ identities by reviewing:
Pub 4299 - Valid ID
The volunteer must review an original photo identification (ID) such as valid driver’s license (U.S.), employer ID, school ID, state ID (U.S.), Military ID, national ID, visa, or passport.
Volunteers must use judgment when accepting any other valid form of identification.
If a taxpayer cannot substantiate his/her identity, or if the volunteer is uncomfortable accepting the items presented as proof of identity, the taxpayer must be advised to return with an acceptable form of identification.
Pub 4299 - “Known to Site” Exception
The definition of “known to the site” refers only to a taxpayer that frequently visits the same site every year for tax return preparation and is known to the site coordinator and the volunteers at the site.
Only the site coordinator has the authority to approve these exceptions.
QSR #4, Reference Materials
All sites are required to have, in paper or electronic form, the following reference materials available for use by VITA/TCE volunteers:
Links to these resources are available in the “Resources” page on this MOTax Training website.
QSR #5, Volunteer Agreement
All volunteers (coordinators, return preparers, quality reviewers, greeters, screeners, client facilitators, etc.) must complete the Volunteer Standards of Conduct (VSC) certification, annually.
This includes signing and dating Form 13615, Volunteer Standards of Conduct Agreement –VITA/TCE Programs, agreeing to follow the VSC.
The approving official must confirm volunteers’ identities, names, and addresses using government-issued photo identification (ID), when reviewing and signing Forms 13615.
QSR #5, Volunteer Agreement
The name on Form 13615 must match both the name on the government-issued photo ID and the volunteer’s name added to TaxSlayer or other tax preparation software.
The use of volunteer nicknames is not allowed in the tax preparation software.
QSR #6, Timely Filing
All coordinators must have a process in place to ensure every tax return is timely electronically filed or delivered to the taxpayer.
Filed no more than 3 calendar days after receiving all necessary tax documents.
Assist with extensions - Form 4868
QSR #7, Civil Rights
Title VI of the Civil Rights Act of 1964 information must be available to all taxpayers who seek services at all VITA/TCE sites.
Publication 4053 (en-sp) Poster or 4454 Brochure
Taxpayers must have access to the civil rights information even if they do not have a tax return prepared.
QSR #8, Correct Site Identification Number (SIDN)
It is critical that the correct Site Identification Number (SIDN) is reported on all tax returns prepared by VITA/TCE sites.
QSR #9, Correct Electronic Filing Identification Number (EFIN)
The correct Electronic Filing Identification Number (EFIN) is required to be used on every tax return prepared.
QSR #10, Security
Sites must follow all security, privacy, and confidentiality guidelines as outlined in Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust.
A copy (paper or electronic) of this publication must be available at every site and used when referring to security, privacy, confidentiality, and civil rights issues.
VSC #2- Do not accept payment, ask for donations, or accept refund payments
We DO NOT accept payment for our services from the clients we serve.
Donation or tip jars are a violation of this standard.
A client may offer payment, but always refuse with a smile and say something like, “Thank you, but we cannot accept payment for our services.”
Taxpayers can make cash donations to the sponsoring organization, but not in the tax preparation area.
VSC #2- Do not accept payment, ask for donations, or accept refund payments
Mark explains to his VITA volunteer tax preparer that he doesn’t have a checking account and can’t wait for a physical check to show up.
Mark asks if the preparer could have his refund direct deposited into the preparer’s checking account and give him the money when it comes in.
Can the preparer agree?
NO
VSC #3- Do not solicit business from taxpayers you help or use the information gained about them (Taxpayer information) for any direct or indirect personal benefit for yourself, any other specific individual, or organization.
Volunteers may not use taxpayer information to engage in financial transactions, and they cannot allow its improper use to further their own or another person’s private interests.
Keep taxpayer and tax return information confidential.
A volunteer preparer may discuss information with other volunteers at the site, but only for purposes of preparing the return.
Do not use taxpayer information for your personal or business use.
VSC #3- Do not solicit business from taxpayers you help or use the information gained about them (their information) for any direct or indirect personal benefit for yourself or any other specific individual.
Your primary business includes selling health insurance policies. During the interview, you find out the taxpayer lost access to health insurance in January of the current year. Can you offer to sell the taxpayer health insurance through your business?
NO
VSC #4- Do not knowingly prepare false returns
It is imperative that volunteers correctly apply tax law to the taxpayer’s situation.
While it can be a temptation for a volunteer to bend the law to help taxpayers, this will cause problems down the road for the taxpayers.
For a low-income taxpayer, it could be impossible to make full payment and recover from return fraud.
Volunteers must not knowingly prepare false returns.
VSC #4- Do not knowingly prepare false returns
A volunteer preparer told the taxpayer that cash income does not need to be reported. The return was completed without the cash income.
Was this a knowingly prepared false return?
The quality reviewer simply missed this omission and the return was printed, signed, and e-filed.
Was this a knowingly prepared false return?
NO
YES
VSC #4- Do not knowingly prepare false returns
Identity Theft continues to grow at an alarming rate.
Any suspicion of identity theft occurring at a VITA/TCE site must be reported to IRS Criminal Investigation (CI) and Treasury Inspector General for Tax Administration (TIGTA).
The IRS considers this a very serious crime and put measures in place to detect possible identity theft situations at VITA/TCE sites.
VSC #5- Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE program
If you have information indicating that another volunteer has engaged in criminal conduct or violated any of the Volunteer Standards of Conduct, immediately report such information to your coordinator and e-mail SPEC headquarters at TS.VOLTAX@irs.gov and copy the partner and the local SPEC territory office as appropriate.
VSC #5- Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE program
SPEC can prohibit volunteers from participating in the VITA/TCE program.
Volunteers must take care to avoid interactions that discredit the program.
A taxpayer may look to state or local law to seek money from the SPEC partner for a volunteer’s fraudulent actions.
VSC #5- Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE program
All volunteers participating in the VITA/TCE program must reside in the United States legally.
Volunteers performing egregious activities are barred from volunteering for the VITA/TCE program and may be added to a registry of barred volunteers.
The taxpayer is liable for any tax deficiency resulting from fraud, along with interest and penalties, and may seek money from the preparer and the SPEC partner.
VSC #6- Treat all taxpayers in a professional, courteous, and respectful manner
All volunteers are expected to conduct themselves professionally in a courteous, businesslike, and diplomatic manner.
Taxpayers are often under a lot of stress and may wait extended periods for assistance.
Volunteers may also experience stress due to the volume of taxpayers needing service.
This situation can make patience run short. It is important to remain calm and create a peaceful and friendly atmosphere, and remain professional and courteous
Due Diligence - the degree of care and caution reasonably expected from, and ordinarily exercised by, a volunteer in the VITA/TCE program.
Generally, IRS-certified volunteers may rely in good faith on information from a taxpayer without requiring documentation as verification.
However, part of due diligence requires volunteers to ask a taxpayer to clarify information that may appear to be inconsistent or incomplete.
When reviewing information for its accuracy, volunteers need to ask themselves if the information is unusual or questionable.
Due Diligence - the degree of care and caution reasonably expected from, and ordinarily exercised by, a volunteer in the VITA/TCE program.
If at any time you become uncomfortable with the information provided by the taxpayer, you should not prepare the tax return.
If necessary, ask the coordinator for assistance.
When in doubt, make an effort to find the answer
• Seek assistance from the coordinator
• Seek assistance from a tax preparer with more experience
• Reschedule or suggest the taxpayer come back when a more experienced tax preparer is available
• Reference or research publications (i.e. Publication 17, Publication 4012, Publication 596, etc.)
• Research www.irs.gov
• Call the VITA/TCE Hotline at 1-800-829-VITA (8482)
• Research the Interactive Tax Assistance (ITA) on www.irs.gov to address tax law issues
• Advise taxpayers to seek assistance from a professional tax preparer