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VITA/TCE

Intake/Interview and Quality Review Training

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Publication 5101 (Rev. 10-2025) Catalog Number 64024A Department of the Treasury Internal Revenue Service www.irs.gov

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INTAKE/INTERVIEW AND QUALITY REVIEW TRAINING

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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Test Your Knowledge

When is self-review allowed as a valid Quality Review step?
How many Quality Site Requirements (QSRs) are there?
What % of returns must be Quality Reviewed?

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THE PURPOSE OF THIS TRAINING

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

To assist SPEC partners and employees understand the process of conducting effective intake/interview and quality reviews.

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OBJECTIVES OF THIS TRAINING

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

At the end of this lesson, you will be able to describe:

The purpose of following a consistent intake/interview and quality review process
How to complete Form 13614-C, Intake/Interview and Quality Review Sheet
The basic steps of a complete intake process
The basic steps of a complete interview process
The basic steps of a complete quality review process

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REFERENCES

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Form 13614-C, Intake/Interview and Quality Review Sheet

Form 14446, Virtual VITA/TCE Taxpayer Consent Publication 17, Your Federal Income Tax (For Individuals) Publication 524, Credit for the Elderly or the Disabled

Publication 4012, VITA/TCE Volunteer Resource Guide

Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust

Publication 5166, VITA/TCE Volunteer Quality Site Requirements

Publication 5838 , VITA/TCE Intake/Interview and Quality Review Handbook

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Introduction

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Benefits of a complete Intake/Interview and Quality Review

Timely refund
Reduces rejects
Reduces preparer anxiety
Enhances taxpayers understanding of their tax return
Maintains positive public perception

The three vital components of providing quality service and accurate tax return preparation are starting the process with an effective intake, interviewing the taxpayer, and finishing with a quality review of the tax return.

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Intake, Interview and Quality Review Training

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Required for:

Instructors
Coordinators
Client facilitators
Return preparers
Quality reviewers
Volunteer assisting taxpayers in completing Form 13614-C, and/or assigning tax returns to preparers

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Tax Law Certification

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Tax Law Certification

Annual requirement for:

Volunteers who answer tax law questions
Instruct tax law classes
Prepare tax returns
Correct tax returns
Conduct quality reviews of completed tax returns

Screeners and client facilitators who answer tax law questions must also certify in tax law.

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DUE DILIGENCE

You must:

Clarify information that may appear to be inconsistent or incomplete
Determine if the information is unusual or questionable
Discuss concerns with your coordinator

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Note: Only tax law certified volunteers can answer tax law questions during intake and interview processes.

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Form 13614-C Intake/Interview and Quality Review Sheet

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Form 13614-C is a tool designed to help ensure taxpayers are given the opportunity to provide all needed information before their tax return is prepared. When used properly, this form effectively contributes to accurate tax return preparation.

Form 13614-C

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

What’s New:

Moved dependency question on page 1, closer to top of form

Updated marital status questions on page 1 to mirror Pub 4012

Added “Other” question on page 3

Added tax return question on page 3 to mirror volunteer side

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FY 2025 Top Quality Errors

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Top 5 errors found during FY2025 FSV/RSR/QSS Reviews:

Taxpayer addresses
Reporting dividend income
Reporting retirement income
Reporting other income specifically taxable scholarship income
Filing status which impacted taxable income, tax, child tax credit and additional child tax credit

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INTAKE PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Greet the taxpayer

“Hello”, “Good Morning“ / “Good Afternoon”, “Nice to meet you”, “I am here to help you.”

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INTAKE PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Explain the intake, interview and quality review processes

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INTAKE PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Ensure the taxpayer has all the documents required to prepare the tax return

Step 3:

Ensure the taxpayer has everything the tax preparer needs to prepare the tax return. This is important because it ensures the volunteer and taxpayer’s time is efficiently utilized, and the tax preparation process isn’t interrupted due to missing paperwork. The volunteer working in the intake area should:

y Make sure the taxpayer (and spouse, if married filing jointly) has original photo identification with them to prove their identity to the return preparer and the quality reviewer. Verify both spouses are at the site that day if filing a joint tax return (see Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust).

Verify taxpayer has SSN cards and/or ITIN letters, or other acceptable verification, for everyone on the tax return.

y Verify the taxpayer dependency question. Whether the taxpayer (and spouse, if married filing jointly) are claimed on someone else’s tax return.

y Ask the taxpayer if they have received and brought all their tax documents, such as Form W-2, and Form 1099-R, etc.

Confirm that the taxpayer meets the site’s scope of service.

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INTAKE PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Provide taxpayer with Form 13614-C (if taxpayer doesn’t already have one)

Form 13614-C, is a tool designed to assist IRS-tax law certified volunteers ask questions to obtain the information needed to prepare an accurate tax return. It is similar to what is required when a taxpayer visits a professional tax preparer or uses tax preparation software. IRS quality reviews indicate that tax return accuracy is improved when Form 13614-C is used correctly with an effective interview of the taxpayer.

Page 4 of intake sheet is optional for the taxpayer to complete. Only input into the tax software the questions answered by the taxpayer and leave all unanswered questions blank in the software.

Form 13614-C is available in 23 languages. Sites should provide the form in the languages of the taxpayers they serve. The translated forms can be printed from IRS.gov.

Verify all questions that apply to the taxpayer are completed. Look for unanswered questions on page 1. Compare taxpayer documents to the selections made on pages 2 and 3 to ensure each applicable question is answered. Let the taxpayer know if any documents are missing based on their answers on these pages.

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INTAKE PROCESS: DETERMINE THE REQUIRED

CERTIFICATION LEVEL

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

.

Determine the certification level of the tax return

Basic (B)
Advanced (A)
Basic or Advanced (B/A)
Military (M)
Advanced or Military (A/M)

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INTAKE PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

At the site upon arrival
Prior to arriving at the site
During interview with preparer

Completing Form 13614-C

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INTAKE PROCESS: ASSIGN TAX RETURN

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Assign the tax return to a volunteer preparer based on certification level. (Greeters, screeners and client facilitators who assign tax returns must pass the Intake/Interview and Quality Review certification test)

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INTAKE PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

SCOPE OF SERVICE

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POLL QUESTION 1:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

If a Greeter is not certified in Intake/Interview and Quality Review, can they assign tax returns to a volunteer preparer?

Yes
No

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INTERVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Only IRS-tax law certified volunteers may interview the taxpayer

Confirm taxpayer photo identification and taxpayer identification number (TIN)

Review Form 13614-C

Interview the taxpayer using open ended questions

Make filing status and dependency determinations

Review documentation (income, expenses, and tax related events)

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INTERVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Confirm Photo Identification and Taxpayer Identification Numbers

Refer to Publication 4299, Privacy, Confidentiality and Civil Rights - A Public Trust for more information

Verify the identity of the taxpayer (and spouse, if married filing jointly) using an original government-issued photo ID and confirm Social Security numbers (SSN) or individual taxpayer identification numbers (ITIN) according to rules listed in Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust. See Quality Site Requirement (QSR) #3 in Publication 5166, VITA/TCE Volunteer Quality Site Requirements for more information.

y Exception for validating identity for taxpayers known to the site: The site coordinator has the discretion to grant an exception to the requirement to provide a valid form of identification and/or the requirement to provide proof of taxpayer identification number if the taxpayer is known to the site. 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. Just because a taxpayer’s return was prepared at a site in a prior year, it does not automatically qualify as “known to the site”. Only the site coordinator has the authority to approve these exceptions.

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INTERVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Acceptable Documentation

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POLL QUESTION 2:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

What are the options for verifying the taxpayer’s identity?

Previous years’ tax return
Photo ID
Social Security Card
All the above

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INTERVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Known to the Site

Larry goes to the local VITA/TCE site to have his taxes prepared and forgot his Social Security card. Larry has been a client at this site for several years and knows the site coordinator. The volunteer at the intake desk asks for Larry’s Social Security card. Larry doesn’t have it. The volunteer gets approval for Larry to be covered under Known to the Site from the site coordinator as the site coordinator knows Larry. The site coordinator notes and initials the exception in the Additional Comments section on Form 13614-C, Intake/Interview and Quality Review Sheet. .

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POLL QUESTION 3:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Who can authorize an exception to service a taxpayer who does not have their ID?

Volunteer preparer
Greeter
Site Coordinator
Partner

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INTERVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Review Form 13614-C

Form 13614-C must be filled out completely to ensure all necessary information is gathered from the taxpayer

Answer required questions in the “To be completed by a certified volunteer” gray shaded area

Tax preparer must indicate by placing "No", "N/A", a check mark, or other markings next to each question not marked by taxpayer to show it has been addressed with the taxpayer.

Ensure the taxpayer answered all questions on Form 13614-C, page 1. Confirm that the boxes are checked on pages 2 and 3 related to the taxpayers’ tax forms. Verify each of the taxpayer’s responses on the form. All unchecked boxes on pages 1 through 3 of the form must be addressed. Preparer will complete the gray shaded areas on the form titled “To be completed by certified volunteer” during interview with taxpayer. If a question does not apply to the taxpayer, write “No”, “N/A”, a check mark, or other markings next to the question. This will indicate that the question does not apply but has been discussed with the taxpayer.

The right hand side of pages 2 and 3 and all of page 5 can be used to write notes/comments documenting conversations with the taxpayer. Confirm the taxpayer provided dates and as required for their marital status selection and provided info on dependents benign claimed. This will assist in determining taxpayers filing status.

The form must be completely filled out to ensure all pertinent information is gathered from the taxpayer. Answer required questions in the “To be completed by a certified volunteer” gray shaded area.

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POLL QUESTION 4:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

When is the Form 13614-C considered complete?

When all questions applicable to the taxpayer(s) are answered and all unchecked questions are discussed with taxpayer and determined not applicable
When the grey shaded area in the dependency section is completed when applicable
Taxpayer(s) names match with Social Security card(s)
All the above

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INTERVIEW PROCESS

During the Interview

Probing Questions

"You listed your grandchildren as dependents, how long did they live with you?"
"I see you have a pension, what are your other sources of income?"

Engage in conversation with the taxpayer
Ask open ended questions
Notate comments when answers change

Errors or omissions must be corrected or entered on the Form 13614-C prior to tax preparation

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Form 13614-C page 1 – Personal Information (confirm address, name and date of birth)

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 17, Your Federal Income Tax (For Individuals), for “Full-time student” requirements.

Form 13614-C page 1 – Personal Information

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 524, Credit for the Elderly or the Disabled for more information on totally disabled determination.

FORM 13614-C Page 1

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C Page 1 – Marital Status

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POLL QUESTION 5:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Which of the following does not require a date to be entered on Page 1-Marital Status on Form 13614-C?

Married
Divorced
Legally Separated
All the above

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C PAGE 1 - DEPENDENT INFORMATION

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FORM 13614-C PAGES 1, 2, and 3 GRAY SHADED AREAS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C GRAY SHADED AREAS

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C, Page 2 - INCOME

Note: B/A means Basic unless… then A Advanced

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C PAGE 2 - SELF-EMPLOYMENT INCOME

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Example 1: Taxpayer check box next to the question “Retirement account, pension or annuity proceeds”. If they have given you a Form 1099-R from an IRA distribution, ask “Is this your only distribution?”

FORM 13614-C – PAGE 2 - INCOME

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C – PAGE 2 - INCOME Example 2

Example 2: Taxpayer checks box next to the question “Interest or dividends (bank account, bonds, etc.)”. Taxpayer provides four interest documents and states they have an additional $50 in interest for which they didn’t receive a statement. Preparer tells quality reviewer about the $50 but doesn’t document Form 13614-C.

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C PAGE 3 - EXPENSES

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

See Publication 4012 for additional guidance.

FORM 13614-C PAGE 3 - LIFE EVENTS (NEW)

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C PAGE 3 - LIFE EVENTS

See Publication 4012 for additional guidance.

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FORM 13614-C

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 13614-C PAGE 4 - OPTIONAL INFORMATION

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POLL QUESTION 6:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

True or False: Taxpayers must sign the Global Carry Forward Consent Form?

True
False

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FORM 15080

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

FORM 15080, CONSENT TO DISCLOSE

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INTERVIEW PROCESS

Filing Status and Dependency Determinations

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INTERVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Review Documentation

If the taxpayer has income or expenses listed on the return that do not require a source document and none were provided, notate

information on Form 13614-C in Additional Notes/Comments section.

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Preparing the Tax Return

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

.

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QUALITY REVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

.

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QUALITY REVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Quality Review Methods

.

Designated Review – IRS-tax law certified volunteer is solely dedicated to reviewing tax returns prepared by other IRS-tax law certified volunteer preparers

Peer-to-Peer Review – IRS-tax law certified volunteer preparer quality reviews tax returns of another preparer

Self-Review is NOT allowed

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Quality Review Process

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

An effective and thorough quality review process includes:

Confirming identity and taxpayer identification numbers
Engaging the taxpayer’s participation
Verifying all items listed in the Quality Review Checklist
Verifying an accurately completed Form 13614-C was used
Reviewing all supporting documentation
Reviewing tax law references
Advising taxpayer of their responsibility for information on the tax return

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POLL QUESTION 7:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

What are the accepted methods for quality reviewing a return at a VITA/TCE site?

Designated Reviewer
Peer-to-Peer Review
Self Review
A & B

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QUALITY REVIEW PROCESS

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Concluding the Quality Review Process

Quality review is complete when all errors have been corrected on the tax return based on tax law being applied correctly, Form 13614-C complete, and tax return agrees with Form 13614-C and the taxpayer’s supporting documentation. If any errors are found or if the Form 13614-C is incomplete, the quality reviewer must discuss the errors with the original preparer, return the tax return to the original preparer for correction, and then complete a quality review again to ensure all errors were addressed. Errors must be corrected and noted on Form 13614-C. Errors must be corrected and noted on Form 13614-C. A suggested best practice is for the quality reviewer to conduct a comparison of the current year tax return to the prior year’s tax return,

if available. This helps to ensure that nothing is overlooked or omitted that should have been included on the current year tax return but the taxpayer did not bring documentation with them.

Finally, the quality reviewer must ask if the taxpayer(s) has any questions prior to printing the return and before the taxpayer(s) signs the return. See taxpayer signature requirements below.

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TAXPAYER COPY PRINT SET

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

At a minimum, sites must provide:

Simplified Method Worksheet
Social Security Benefits Worksheet
Standard Deduction Worksheet for Dependents
Qualified Dividends and Capital Gain Tax Worksheet
EIC Worksheets
State and Local Income Tax Refund Worksheet
IRA Deduction Worksheet
Student Loan Interest Deduction Worksheet

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SIGNATURE REQUIREMENT

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

Taxpayers must be advised verbally of their responsibility for the accuracy of the information they provided to complete their tax return before signing. Also advise the the taxpayer that by signing either the Form 8879 or the tax return they are acknowledging under penalty of perjury that the return is true, correct and complete.

The requirement for having taxpayers sign their tax return is outlined in Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns. This publication states:

“Taxpayers must sign and date the Declaration of Taxpayer to authorize the origination of the electronic submission of the return to the IRS prior to the transmission of the return to IRS. The Declaration of Taxpayer includes the taxpayers’ declaration under penalties of perjury that the return is true, correct and complete, as well as the taxpayers’ Consent to Disclosure. The Consent to Disclosure authorizes the IRS to disclose information to the taxpayers’ Providers. Taxpayers authorize Intermediate Service Providers, Transmitters and EROs to receive from the IRS an acknowledgment of receipt or reason for rejection of the electronic return, the reason for any delay in processing the return or refund and the date of the refund.”

Taxpayers filing a joint tax return must both be present at the site to validate proof of their identity and verify their TIN and then sign their tax return. They do not have to be at the site at the same time or on the same day, to do this. However, the tax return must not be e-filed, nor a copy provided to the taxpayer(s) until both signatures are secured on Form 8879, IRS e-file Signature Authorization or the tax return when paper filing.

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POLL QUESTION 8:

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

When must the taxpayer(s) be advised of their responsibility for the information listed on their tax return?

During return preparation
Before the Quality Review
After signing the tax return
Before signing the tax return

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SUMMARY

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

In this course you learned:

Intake, Interview and Quality review are three distinct processes
SPEC has determined there is a direct correlation between the proper use of Form 13614-C and the preparation of an accurate tax return
Form 13614-C is required to be fully completed for every tax return prepared at a VITA/TCE site before tax return preparation begins
Volunteers certified in Intake/Interview and Quality Review may assist taxpayers in completing Form 13614-C
Only IRS-tax law certified volunteers may answer taxpayers' questions related to tax law on Form 13614-C

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SUMMARY

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)

You also learned:

Quality Review must include the taxpayer
Every tax return prepared at a VITA/TCE site must have a quality review completed using the Quality Review Checklist in Publication 4012
All taxpayers must be informed verbally of their responsibility for the information listed on their tax return before signing their tax return
Sites must not transmit tax returns before a quality review is completed and the taxpayer has signed the Form 8879, IRS e-file Signature Authorization

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Closing

TAXPAYER SERVICES STAKEHOLDER PARTNERSHIPS, EDUCATION AND COMMUNICATION (SPEC)