Ethics, Policies and Procedures

1. Ethics: IRS Volunteer Standards of Conduct
• IRS Pub. 4961: Volunteer Standards of Conduct and Ethics Training
• IRS Form 13615: Volunteer Standards of Conduct Agreement – VITA/TCE Programs
2. Policies & Procedures: Tax‐Aide & IRS
• The AARP Tax-Aide Policies and Procedures is available on the district training drop box

• Trust: Flows from outstanding REPUTATION earned over 50+ years

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• Reputation: The Tax‐Aide program is widely recognized for providing accurate tax preparation service, and is operated in conjunction with the IRS

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• Training & Certification: All Tax‐Aide volunteers are trained and certified to provide quality tax returns that maximize lawful refunds for taxpayers

AARP Tax‐Aide Program

IRS Grant Requirements

• Volunteer Standards of Conduct
• Quality Site Requirements

AARP Foundation Tax‐Aide Program Guidelines

• Program Policies
• Taxpayer Information and Responsibilities
• Incident Report Protocol

Joint Program: IRS and AARP Foundation

Each volunteer agrees to comply with the Standards of Conduct by signing the ‘contract’ between each volunteer and the IRS (Form 13615)

IRS Volunteer Standards of Conduct

1. Follow the Quality Site Requirements (QSR)
2. Do not accept payment or solicit donations
3. Never solicit business for yourself or others
4. Do Not knowingly prepare a false return
5. Do Not Engage in criminal or other behavior with negative effect on program
6. Treat all taxpayers in professional, courteous, respectful manner

IRS Volunteer Standards of Conduct

IRS Quality Site Requirements (QSR)

All Tax-Aide volunteers must complete training and pass tests appropriate for their role(s) annually.

• Complete IRS Volunteer Standards of Conduct Training and AARP Tax‐Aide Policies and Procedures Training (this session)
• Pass IRS “Standards of Conduct” and “Intake/Interview and Quality Review” certification tests with score of 80% or higher
• Sign IRS Volunteer Standards of Conduct Agreement – Form 13615

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QSR #1: Volunteer Certification

AARP Tax-Aide Counselors must also:

• Pass IRS “Advanced” certification test
• Prepare only tax returns that are in scope
• Identify out of scope returns as early as possible in the tax return preparation process
• Advise client with out of scope tax returns to seek a professional tax return preparer

QSR #1 (continued): Volunteer Certification

A volunteer is not liable for harm caused by his/her act of omission if:

• They acted within the scope of program and training including
• Tax law scope
• IRS and AARP policies and procedures
• The harm was not due to willful, criminal, reckless, or grossly negligent act

Volunteer Protection Act of 1997

• Use the current Tax‐Aide Intake Booklet (IRS Form 13614-C)
• Complete the entire intake and interview process for every tax return
• Explain the 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 13614-C

QSR #2: Intake/Interview and Quality Review

The Quality Review Process requires 100% review of every tax return by 2nd Independent Counselor with taxpayer before return is printed and before taxpayer signs Form 8879

• Full review and discussion of all pages of Intake Booklet
• Probing questions to ensure correct application of tax law, not just verification of names and numbers
• Note new or changed information on intake form
• Advise taxpayers of their ultimate responsibility for the information recorded on their tax return

QSR #2 (continued): Intake/Interview and Quality Review

Locations must have a process in place to confirm taxpayer identities

• Valid government‐issued photo ID for taxpayer and spouse
• Social Security cards or ITIN documents for all individuals on return
• Exceptions must approved by Location Coordinator (LC)

QSR #3: Photo Identification and Taxpayer

Identification Numbers Verified

IRS Pubs 17, 4299, and 4012: These will be available in electronic form on Chromebooks

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Tax‐Aide CyberTax Alerts

Not all CyberTax messages are required, only those labeled as Alerts, i.e., Volunteer Tax Alerts and Quality Site Requirement Alerts

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The local coordinator (LC) is responsible for ensuring these materials are available at the site.

QSR #4: Reference Material Available at Site

Before the volunteer is allowed to work at the site, the Volunteer Agreement must be signed by Volunteer and approved by Instructor or Local Coordinator to confirm:

• Approving official has verified the volunteer’s identity by checking their valid government‐issued photo ID
• Volunteer has completed the required IRS certification test(s) and other requirements

QSR #5: Volunteer Agreement (Form 13615)

• Taxpayer must be informed that they are responsible for accuracy of return before the Form 8879 is signed
• Both taxpayer and spouse must sign Form 8879 to authorize E‐file of return
• All returns E‐filed promptly (same day) by ERO and any rejects resolved in timely manner (usually within 24 hours)

QSR #6: Timely Filing of Tax Returns

Sites must provide information to taxpayers regarding their Civil Rights

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A current AARP Foundation Tax‐Aide Poster (D143) must be displayed at “first point of contact between volunteer and taxpayer”

QSR #7: Civil Rights

• TaxSlayer defaults set to ensure correct SIDN automatically appears on each tax return

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• TaxSlayer defaults set to ensure correct EFIN automatically appears on Form 8879

QSR #8: Correct Site Identification Number (SIDN)

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QSR #9: Correct Electronic Filing Identification Number (EFIN)

• Security of taxpayer accounts and personal information is the top priority for AARP Foundation Tax‐Aide program
• Program’s responsibility as Authorized IRS E‐file Provider is to have security systems in place to prevent unauthorized access to taxpayer accounts and personal information by third parties
• Data collected at sites is highly sought by identity thieves

QSR #10: Security in Tax‐Aide

• Do not retain any taxpayer data or documents at any time
• Always wear name identification badge with first name and last initial only
• Keep confidential the personal information about other volunteers
• Promptly submit Incident Report if there is any lost data

QSR #10: Security, Privacy, Confidentiality

• Make sure all computers are running latest security updates
• Ensure that Tax‐Aide machines are not used for personal purposes at any time
• Do not use personal computers to access TaxSlayer production site
• Use an approved Tax‐Aide router with security
• Do not use public Wi‐Fi to access TaxSlayer production site

QSR #10: Security – What You Can Do

• Know and comply with password requirements
• Never post passwords 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 or lost or a taxpayer has unauthorized access to another taxpayer’s documents

QSR #10: Security, Privacy, Confidentiality

• Complete Tax‐Aide Policies and Procedures Training
• Pass the IRS “Volunteer Standards of Conduct” and “Intake/Interview and Quality Review” certification tests
• Wear name tag with first name and first initial only of last name
• 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”
• Not prepare a return if they believe that the taxpayer is not truthful about the information provided

Summary: All Volunteers Must

• Description of overall tax return preparation process
• Must be available at site for taxpayers to review
• The current version is available to order through the AARP Portal

AARP Taxpayer Information and

Responsibilities

Applies to events outside of normal scope of operations – illustrative but not all‐inclusive examples include:

• Accidents, injuries, or severe illness
• Lost/stolen equipment or data
• Violation of the Standards of Professionalism by a volunteer
• Violation of Taxpayer’s Responsibilities by a taxpayer
• Significant tax return error

Incident Report Protocol

• A volunteer or taxpayer:
• Causes property damage at site
• Becomes ill at site and 911 called
• Indicates 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

Submit Incident Report If:

• 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, either as employee or independent contractor, provides a service with a profit motive to a Tax‐Aide served taxpayer or when a member of the volunteer’s immediate family or household participates in such an activity

Conflict of Interest

• Tax-Aide volunteers may not decline to serve an in‐scope taxpayer because of age, income, race, ethnicity, religion, gender, political preferences or for any other similar reasons
• Tax-Aide volunteers may not wear a candidate’s campaign button or support or advocate for any political party, candidate or position while at tax site
• If a volunteer is identified in the local community as an AARP leader, he or she must not participate in any activities on behalf of a political candidate that may be misinterpreted as an AARP endorsement of a particular candidate

Reminders…

• Secure Equipment and Tax Data
• Certify by passing appropriate tests
• Follow key policies, e.g., IRS Standards of Conduct and QSRs, and AARP Foundation Policies
• Conduct Interview/Intake process for every taxpayer
• Always have a quality review by 2^nd independent counselor
• Have and comply with a process for tracking all e‐files through acceptance
• Accurately Report Service Activity (include Q & A’s)

Volunteer Checklist