FOR ALL VOLUNTEERS

1
AARP Foundation Tax-Aide
2011-2012 FOR ALL VOLUNTEERS
AARP FOUNDATION TAX-AIDE PROGRAM POLICIES AND
PROCEDURES
2
Policy Training Requirement

• To help ensure quality service and a confidential
  experience for the taxpayer,
• To ensure compliance with program policies and
  IRS grant requirements,
• As noted in the Policy Manual
• All Volunteers, including Counselors, EROs, and
  Client Facilitators, are to be trained in AARP
  Foundation Tax-Aide Program Policies and
  Procedures.

3
Client Service Provider Digest

• Critical Sections of the Client Service Provider
  Digest for your attention
• Site and Counselor Guidelines and Policies
• Standards of Professionalism
• Confidentiality and Security of Taxpayer Data
• Activity Reporting

4
Volunteer Checklist

• Secure Equipment and Tax Data
• Have required Materials
• Certify. Pass test, if a Counselor, IRS Standards
  of Conduct Test (all)
• Follow key policies, e.g. IRS Standards of
  Conduct
• 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
• Close for the season properly
• Accurately Report Service Activity

5
Secure Equipment and Tax DataMore info in
Confidentiality and Security section of the
Client Service Provider Digest

• Store equipment in secure environment
• Keep laptops and forms in a secure environment at
  all times during site operations
• Immediately notify your volunteer leader if a
  computer or forms with taxpayer data are stolen
  or lost volunteer leader should immediately call
  police and number on back of volunteer badge
• Have encryption, passwords and antivirus on
  computers with Taxpayer data
• Computers that connect to the internet should
  also have firewall software installed
• Flash drives with encrypted software must be used
  on site-sponsored-owned computers
• Lock your computer if you step away
• Never post passwords on or near computer

6
AARP Foundation Tax-Aide and IRS Required
Materials

• IRS Intake and Quality Review Forms, IRS 13614- C
  for every return prepared
• AARP Foundation Tax-Aide Tax Record Envelopes
• Cybertax messages identified as IRS Volunteer
  Quality Alerts
• IRS Pub. 17
• IRS Pub. 4012
• IRS 1040 Instructions
• IRS Pub. 3189 - Volunteer E-file Administrator
  Guide
• All IRS documents above can be electronic
  and on the computer.

7
Certified Counselors

• Pass the IRS Test through the Advanced level
  with 80 on each section - conduct, basic,
  intermediate and advanced
• Assist with federal and state tax returns only
  within the scope of your training and
  certification
• Not assist with tax returns where you are not
  comfortable and/or believe there is a reasonable
  likelihood you cannot prepare the return
  accurately (even if within your scope of training
  and certification)
• Conduct an interview with the taxpayer to help
  ensure accuracy of the Intake form
• Ensure the return is Quality Reviewed by another
  Counselor
• Provide taxpayers with explanation of tax return
  as taxpayers retain responsibility of the
  accuracy of the return
• Give the taxpayer one copy of their return plus
  the signed 8879 and all W2s, 1099s, etc.

8
All Volunteers Must

• Take this training and pass the IRS Standards of
  Conduct test
• Sign IRS Standards of Conduct statement
• Maintain confidentiality/security of data
• Never solicit business for self or others never
  refer business to a specific paid preparer for
  out of scope returns
• Refuse any type of compensation or tips
• Assist taxpayers at sites, not at volunteer homes
• Serve customers with courtesy regardless of
  customers sex, race, age, religion, etc.

9
100 Quality Review - All Returns

• The only acknowledged Quality Review (QR) is
  conducted by a second certified Counselor
• The second certified Counselor
• Reviews source documents for data and Intake
  Sheets to ensure nothing missed (pay close
  attention to verify EINs to source documents to
  cut down on these rejects)
• Must have documented bank information when
  completing the return. Never take bank
  information over the phone.
• Checks off Quality Review boxes on the IRS
  Intake/Interview and Quality Review Form
• Initials TaxWise preparer use field 14 for QR.
  This must not be defaulted.

10
Closing for the Day

• NEW All forms must be returned to taxpayers at
  the end of their appointment (we no longer keep
  copies of the 8879, W2s, 1099s, etc.)
• EROs need to have and follow process to ensure
  all e-file returns are transmitted timely,
  rejects corrected accepted or mailed by
  taxpayers to the IRS

11
Closing for the Season

• NEW Retention and mailing of Forms 8879,
  together with the taxpayers supporting W-2s and
  1099 documentation, are no longer required by the
  IRS. These documents must be returned to the
  taxpayer.
• All taxpayer data must be deleted off all
  computers by the end of April (even if retention
  is allowed by taxpayer)
• Retained data is stored on media and by only one
  person in the state (ask your leader for name)

12
Accurate Activity Reporting

• SIDN must be on every tax return
• E-filing sites must use the correct EFIN assigned
  to AARP Foundation Tax-Aide and record it on all
  returns
• Ensure all program activity is recorded on the
  Activity Reporting Log or other method as
  directed by your volunteer supervisor, including
  QA for taxpayers when questions are answered but
  a return is not prepared
• Use TaxWise preparer use field 14 for reporting QR

13
IRS Revenue Code 7216

• Internal Revenue Code Section 7216
• The section provides penalties against tax return
  preparers who make unauthorized use or disclosure
  of tax return information
• The IRS now requires a very specific
  authorization process for taxpayers to approve
  use and disclosure of their data to others
• AARP Foundation Tax-Aide does not need to use
  those procedures as we do not share specific data
  with anyone including VITA, banks, mortgage
  companies, others in AARP, etc.

14
Whats New?

• Taxpayer Information and Responsibilities
• Standards of Professionalism
• IRS Standards of Conduct test
• Automated reimbursement system
• No more 8879 and supporting documentation
  retention

15
Where you can go for help

• Your AARP Foundation Tax-Aide volunteer leader
• AARP Foundation Tax-Aide Client Service Provider
  Digest
• AARP Foundation Tax-Aide volunteer Extranet
  www.aarp.org/tavolunteers (for forms, guides,
  presentations, and other info)
• IRS Volunteer Hotline [phone]
• IRS website www.irs.gov
• IRS refund help 1-800-829-1954
• IRS Taxpayer Advocate 1-877-777-4778

16
Thanks!

• Your contribution to taxpayers, the community,
  and to AARP Foundation deserves the highest
  praise. Thank you for all that you do.
• Remember to have some fun and thanks for being
  here for the program and for your community in
  2012!