text:
Manual Transmittal
September 26, 2013
(1) This transmits revised IRM 22.30.1, Wage and Investment Outreach Procedures, Stakeholder Partnerships, Education and Communication.
Material Changes
(1) Various editorial changes were made throughout and changed subsections.
(2) IRM 188.8.131.52.4.6 - Rewrote section to clarify AARP and military volunteer counts will be input by SPEC headquarters and removed Intake Sheet and replaced it with Form 13206, Volunteer Assistance Summary Report.
(3) IRM 188.8.131.52.4.7(1) - Removed the word shopping and replaced it with Quality Statistical Sample (QSS). Removed Intake Sheet and replaced it with Form 13614-C, Intake/Interview and Quality Review Sheet).
(4) IRM 18.104.22.168.9 - Replaced SPM with Products, Systems and Analysis (PSA). (This superseded IPU 13U0100 issued 01-10-2013 IRM 188.8.131.52.9, SPM was added to replace EPD.)
(5) IRM 188.8.131.52(4) - Removed reference to QSRs and replaced with QSR.
(6) IPU 13U0100 issued 01-10-2013 IRM 188.8.131.52.1.1 - Added note that allows volunteers to use the IRS software to prepare and electronically file their own tax return, and the returns of family and friends. Unlike VITA/TCE returns, these returns have no income or tax law scope limitations.
(7) IPU 13U0612 issued 03-25-2013 IRM 22.214.171.124.1.1.1 - Edited with current information. The quality reviewer title was added.
(8) IPU 13U0612 issued 03-25-2013 IRM 18.104.22.168.1.1.2(4) - Updated with current material regarding the taxpayer, return preparer or quality reviewer not being required to be face to face during the tax preparation process.
(9) IPU 13U0612 issued 03-25-2013 IRM 18.104.22.168.1.1.3(1) - Added the word traditional before free VITA and TCE.
(10) IPU 13U0612 issued 03-25-2013 IRM 18.104.22.168.1.1.3(2) - Updated with quality reviewer and under technology, phone was added.
(11) IPU 13U0612 issued 03-25-2013 IRM 220.127.116.11.1.1.3(3), (4), and (5) - Deleted.
(12) IPU 13U0612 issued 03-25-2013 IRM 22.214.171.124.1.1.3(6) - Added virtual VITA/TCE processes must include (a-l).
(13) IPU 13U0612 issued 03-25-2013 IRM 18.104.22.168.1.1.4 - Deleted content on Intake Site.
(14) IPU 13U0612 issued 03-25-2013 IRM 184.108.40.206.1.1.5 - Deleted content on Preparation Site.
(15) IPU 13U0612 issued 03-25-2013 IRM 22.214.171.124.1.1.6 - Renumbered; Types of Returns Prepared is now IRM 126.96.36.199.1.1.4.
(16) IPU 13U0612 issued 03-25-2013 IRM 22.214.171.124.1.1.7 - Updated Virtual Site Process section and paragraph (6) was deleted; is now renumbered as IRM 126.96.36.199.1.1.5.
(17) IPU 13U0612 issued 03-25-2013 IRM 18.104.22.168.1.1.8 - Renumbered; Virtual Site Approval Process is now IRM 188.8.131.52.1.1.6.
(18) IPU 13U0100 issued 01-10-2013 IRM 18.104.22.168.1.2 - Added note that allows volunteers to use the IRS software to prepare and electronically file their own tax return, and the returns of family and friends. Unlike VITA/TCE returns, these returns have no income or tax law scope limitations.
(19) IPU 13U0100 issued 01-10-2013 IRM 188.8.131.52 - Updated section on Volunteer Return Preparation Overview; Tax Counseling for the Elderly (TCE) and related sub-sections.
(20) IPU 13U0100 issued 01-10-2013 IRM 18.104.22.168.1.1.3 - Edited with current updates on preparing returns using Virtual VITA/TCE.
(21) IRM 184.108.40.206.1.1.3(6) - Capitalize Virtual VITA.
(22) IRM 188.8.131.52.1.1.5 (9) - Updated to indicate Form 14446 instead of Virtual VITA/TCE Site Model, Taxpayer Consent, is returned to the taxpayer with a copy of the completed return.
(23) IRM 126.96.36.199.1.1.10 - Changed title to Facilitated Self Assistance Software Programs from Types of Facilitated Self Assistance Models.
(24) IRM 220.127.116.11.1.1.10(2)a) - Updated links sent to partners include the embedded SIDN. Participating Free File software vendors include HR Block, Intuit (TurboTax), TaxAct, TaxSlayer and FileYourTaxes.com. Some vendors like Intuit have specific relationships with partners and provide them with additional support, funding and training.
(25) IRM 220.127.116.11.1.1.10(2)b) - Replaced Beehive with MyFree Taxes.
(26) IRM 18.104.22.168.1.1.10(2) - Deleted paragraphs (c) and (d).
(27) IRM 184.108.40.206.1.1.11 - Added section on Facilitated Self Assistance Program Types.
(28) IRM 220.127.116.11.1.1.12 - Updated title to Territory Required Actions for Facilitated Self Assistance and updated content.
(29) IRM 220.127.116.11.3.2(2)b) - Removed text: The QPO Grantee's compliance with VITA and TCE Grant Financial requirements and are part of OPQ.
(30) IPU 13U0359 issued 02-15-2013 IRM 126.96.36.199.2.1.1 - Added new section to address partner endorsement requests.
(31) IRM 188.8.131.52.5.1(3) - Changed Publication number from 4481 to 4454.
(32) IRM 22.214.171.124.5.1(7) - Updated to correct email address.
(33) IRM 18.104.22.168.5.1(9) - Updated to include option to email civil rights form.
(34) IRM 126.96.36.199.5.1(9) - Updated to correct email address.
(35) IRM 18.104.22.168.5.1.3(7) - Removed "mail to."
(36) IRM 184.108.40.206.5.1.3(9) - Added "or email" And email: firstname.lastname@example.com.
(37) IRM 188.8.131.52.6.2.1 - Updated to replace trophy with wooden plaque.
(38) IRM 184.108.40.206.6.2.1 - Updated section on headquarters role regarding Volunteer Recognition. Also, added providing milestone due date information in the Critical Action Calendar posted on The Point. Add the word confirming.
(39) IRM 126.96.36.199.6.2.2, updated section on area and territory roles regarding Volunteer Recognition.
(40) IRM 184.108.40.206.6.2.2(1) - Added four new bullets -- Confirming all spelling for requests received or submitted; Timely submitting partner information of those who meet milestone requirement; Coordinating and making travel arrangements for the SPEC Director's award presentations where budget allows; and Participating in ceremonies where 30+ years recognitions are provided where budget allows.
(41) IRM 220.127.116.11.7.1(1) - Changed "nine courses of study" to "two courses of study" ; changed the list of courses as follows: Basic and Advanced. There are four optional specialty modules: Military, International, Health Savings Accounts (HSA), and Cancellation of Debt (COD). Additionally, there are courses for Puerto Rico and Foreign Students and Scholars.; deleted the word "track" ; changed description of Basic course to: "This course covers wage earner type returns" ; deleted description for ; in the description of Advanced, deleted the words "more complex."; in the description of Advanced, deleted the words "more complex" ; changed the last sentence to "It is a standalone course and requires no prerequisites." ; In the description for Military, deleted the first sentence; changed 3rd sentence to "It requires certification in Advanced as a prerequisite." ; in the description for International, deleted the 2nd sentence; changed 4th sentence to "It requires certification in Advanced as a prerequisite." ; in the HSA description, changed the first sentence to "An additional optional specialty course and certification test on the topic of health savings accounts is available on LLT for volunteers with Basic certification." ; deleted the second sentence; in the COD description, changed the first sentence to "An additional optional specialty course and certification test for Cancellation of Debt is available on LLT for volunteers with Advanced Certification." ; deleted second sentence.
(42) IRM 188.8.131.52.7.1.4(4) - Updated website address.
(43) IRM 184.108.40.206.220.127.116.11 - Updated website address.
(44) IRM 184.108.40.206.7.1.12 - Updated entire section to remove redundancy.
(45) IRM 220.127.116.11.7.1.4 - Updated website.
(46) IRM 184.108.40.206.18.104.22.168(2) - Added content on Military National Relationship Manager's role.
(47) IRM 188.8.131.52.126.96.36.199(3) - Added content on the Military VITA area analyst's role.
(48) IRM 22.214.171.124.22.214.171.124(4) - Added content on Annual Post Filing Season.
(49) IRM 126.96.36.199.22.214.171.124(5) - Added content on Communication between SPEC and AFTC.
(50) IRM 184.108.40.206.7.1.5(6) - Added content on Military Page on IRS,gov.
(51) IRM 18.104.22.168.7.1.5(7) - Added content on Domestic Military VITA.
(52) IRM 18.104.22.168.7.1.5(8) - Added content on Form 13206, located in IRM 184.108.40.206.4.6.
(53) IRM 22.214.171.124.7.1.5(9) - Added content on Quality Statistical Sample (QSS) Reviews.
(54) IRM 188.8.131.52.7.1.5(10) - Added content on Volunteer Certificates.
(55) IRM 18.104.22.168.7.1.5(11), added Tax Return Preparation Reporting.
(56) IRM 18.104.22.168.7.1.6(1) - Made changes to the chart: under "Students", changed first sentence to "All volunteer tax preparers and quality reviewers must annually take and pass an IRS test to be certified." ; changed 2nd sentence to "Volunteers may certify at either the Basic or Advanced levels based on their training, experience, and specific site needs." ; changed Note to "Volunteers must successfully pass Advanced as a prerequisite to taking the Military or International exams." ; deleted the sentence following the Note sentence; next to last sentence, changed to Basic; last sentence, deleted "Military or International courses"; under "Instructors" changed to Basic.
(57) IPU 13U0359 issued 02-15-2013 IRM 220.127.116.11.7.1.10 - Updated Continuing Education(CE) credit information for Enrolled Agents (EA) and Unenrolled Preparers (UP).
(58) IRM 126.96.36.199.7.1.10 - Updated entire section to change requirements for Enrolled Agents (EA) and Other Tax Return Preparers (OTRP) and Volunteers.
(59) IPU 13U0359 issued 02-15-2013 IRM 184.108.40.206.188.8.131.52 through IRM 18.104.22.168.220.127.116.11 - Added new sections on connecting EAs and UPs to partners, PTIN requirements and respective roles as it relates to CE credits.
(60) IRM 220.127.116.11.7.1.12(1) - Deleted the word in the parenthesis.
(61) IRM 184.108.40.206.7.1.12(1) - Inserted the word Volunteer and added that they must be certified in VSC prior to certifying in tax law.; added "Volunteer" before "Standards of Conduct"; added "(VSC):" after Volunteer Standards of Conduct"; removed "a" between "and" and "structure"; replaced "by taking the" with "in" between "certify" and "Volunteer Standards of Conduct Training"; replaced "and" with "by" before "passing"; replaced "the" with "a" before "test"; replaced "for this course. This must be accomplished before certification and before the volunteer is permitted to work at a VITA/TCE site. In addition, all volunteers" with "Volunteers"; replaced "take the Volunteer Standards of Conduct Training and pass the test" with "be certified in the VSC" before "prior to certifying"; removed ; added "and before the volunteer begins working at a VITA/TCE site."
(62) IRM 22.214.171.124.7.1.12(2) - Replaced "contains the following information: with "includes"; First bullet: Replaced Understanding the" with "The"; removed (Form 13615); Second bullet: replaced "Applying tax law ethically and accurately" with "A definition of unethical actions"; Third bullet: Replaced "Reporting" with "How to report".
(63) IRM 126.96.36.199.7.1.12(3) - Removed the following "to be taken in one of two methods, electronically and in print. The Volunteer Standards of Conduct Training is located"; Replaced "LLT" with "Link and Learn Taxes"; replaced "or by using" with "and"; removed "or online through Link and Learn Taxes".
(64) IRM 22.214.171.124.7.1.12(4) - Reworded text regarding completing testing through Link and Learn Taxes. Removed "The electronic test is immediately graded." Replaced "that earn" with "with"; removed ","; added "all certifications are" between "Once" and "completed"; added "volunteers will complete and sign" between "completed," and "Form 13615"; replaced "can be completed and signed electronically" with "Forms printed from Link and Learn Taxes will include electronic signatures."; replaced "For classroom training," with "Volunteers"; add "written" between "the" and "test"; replaced "on their own using" with through" before Link and Learn Taxes; removed "then" between "Taxes," and "the sponsoring"; removed "/will" between "must" and "grade"; replaced "the volunteer passes the test, if applicable," with "certified in Volunteer Standards of Conduct,".
(65) IRM 220.127.116.11.7.1.12(4) - Deleted the word in the parenthesis.
(66) IRM 22.214.171.124.7.1.12(5) - Replaced it with text "All volunteers, including greeters, must certify in the Volunteer Standards of Conduct. An exception is provided for volunteers who only schedule appointments for the site."
(67) IRM 184.108.40.206.7.1.12(6) - Replaced "Along with this responsibility, all" with "All"; added " a new" between "sign" and "Form 13615"; added a comma after "Conduct,"; added a period behind "year."; added "By signing, the volunteer is" before "stating"; added "Partners or site coordinators must also sign and date Form 13615, indicating they have confirmed the volunteer's identity and validated the volunteer's certification level." between "standards." And "Furthermore,".
(68) IRM 220.127.116.11.7.1.12(7) - Added an alert will be circulated whenever a violation to the Volunteer Standards of Conduct is identified.
(69) IRM 188.8.131.52.7.2 - Added additional certification requirements and updated FSR testing requirements.
(70) IRM 126.96.36.199.7.2 (2a) - Removed the word and replaced it with Advanced.
(71) IRM 220.127.116.11.7.3 - Inserted comma after the word SPEC.
(72) IRM 220.127.116.11.7.4(1) - Removed text "each test component in LLT (Basic and )" and replaced it with "the required certification level," .
(73) IRM 18.104.22.168.8 - Removed the word "manager" and replaced it with "coordinator/manager."
(74) IRM 18.104.22.168.8.1 - Removed "Publication" and replaced it with "Publication" .
(75) IRM 126.96.36.199.10(1) - Removed "standards of conduct" and replaced it with "Volunteer Standards of Conduct" ; removed "defined" and replaced it with "outlined in Publication 4299, Privacy, Confidentiality, and the Standards of Conduct - A Public Trust, and."
(76) IRM 18.104.22.168.10.1(1) - Removed text "return preparation" and replaced it with "or advanced certification level" ; removed "an or advanced levels" and replaced it with "advanced level" .
(77) IRM 184.108.40.206.10.2(2a) - Removed "or advanced levels" and replaced it with "advanced level" .
(78) IRM 126.96.36.199.10.2(2c) - Removed "Publication" and replaced it with "Publication" .
(79) IRM 188.8.131.52.10.2(2e) - Removed "Checklist" and replaced it with "Process" ; removed "using" and replaced it with "verifying items listed in" ; removed "intermediate" and replaced it with "advanced" .
(80) IRM 220.127.116.11.10.2(2f) - Removed "Publication" and replaced it with "Publication" ; inserted "the" before "Standards of Conduct" .
(81) IRM 126.96.36.199.10.2(2g) - Removed all "QSRs" and replaced with "QSR" .
(82) IRM 188.8.131.52.10.4 - Updated to correct name of form.
(83) IRM 188.8.131.52.10.4.1.1 - Corrected spelling and updated form number and publication name.
(84) IPU 13U0100 issued 01-10-2013 IRM 18.104.22.168.10.5 - Updated section on FEAB. Added new sub-sections IRM 188.8.131.52.10.5.1 through IRM 18.104.22.168.10.5.5
(85) IRM 188.8.131.52.10.5.3 - Deleted section. Form 6729 no longer contains FEAB questions.
(86) IRM 184.108.40.206.10.5.3 - Renumbered (previously IRM 18.104.22.168.10.5.4) due to deletion of Monitoring and Oversight Section; deleted last bullet "Monitoring FEAB activity of SPEC partners through Quality Statistical Sample QSS Reviews and Mystery Shopping" .
(87) IPU 13U0100 issued 01-10-2013 IRM 22.214.171.124.13 - Updated section on the Quality Review Process and related sub-sections.
(88) IRM 188.8.131.52.13(1)c) - Removed "QSRs" and replaced it with "QSR"
(89) IPU 13U0100 issued 01-10-2013 IRM 18.104.22.168.13.1 - Updated entire section on Quality Site Requirements(QSR) and subsequent related subsections.
(90) IRM 22.214.171.124.13.1 - Updated entire section on VITA and TCE Quality Site Requirements (QSR).
(91) IRM 184.108.40.206.13.1(1) - Removed "QSRs" and replaced it with "QSR"
(92) IRM 22.214.171.124.13.1(3) - Removed "QSRs" and replaced it with "QSR"
(93) IRM 220.127.116.11.13.1.1 - Made various editorial changes made throughout Quality Site Requirements, Certification and the Quality Review Process.
(94) IRM 18.104.22.168.13.1.1(4) - Changed the word to Basic.
(95) IRM 184.108.40.206.13.1.1(6) - Deleted text "AARP badges are an acceptable acknowledgment of certification in VSC and tax law for AARP volunteers. Reworded section."
(96) IRM 220.127.116.11.13.1.1(7) - Updated.
(97) IRM 126.96.36.199.13.1.1(9) - Deleted fourth column "Intake/Interview and Quality Review Sheet;" ; renamed second column "Volunteer Standards of Conduct and Intake/Interview and Quality Review Training" .
(98) IRM 220.127.116.11.22.214.171.124 - Italicized form and publication names.
(99) IRM 22.214.171.124.13.1.2 - Changed text from capitalization to lower case and to correct form name. also, deleted note in paragraph 2.
(100) IRM 22-.18.104.22.168.1.2.1 - Corrected form name, publication and grammar.
(101) IRM 22.214.171.124.13.1.3 - Changed "available" to "approved"; removed the website address.
(102) IRM 220.127.116.11.13.1.3(1) - Deleted "prior to the taxpayer leaving the site."; "approved" replaced with "available"' Deleted: Note: See specific guidance located on www.irs.gov. Keyword search, Strengthening the Volunteer Programs, for further clarification on Intake/Interview and Quality Review Processes."
(103) IRM 220.127.116.11.22.214.171.124 - Corrected form name and italicized Form 13614-C, Intake/Interview and Quality Review Sheet.
(104) IRM 220.127.116.11.13.1.5 - Italicized form name; italicized "Form 13615, The Volunteer Standards of Conduct Agreement –VITA/TCE Programs".
(105) IRM 18.104.22.168.184.108.40.206(4) - Corrected the VolTax website address.
(106) IRM 220.127.116.11.13.1.7 - Italicized Publication 730, Important Tax Records Envelope(VITA/TCE); Italicized Form 13614-C, Intake/Interview and Quality Review Sheet; italicized Publication 4481, "Your Civil Rights are Protected" Deleted "AARP."
(107) IRM 188.8.131.52.13.1.7(3) - Updated to italicize and correct form names; changed Publication number from 4481 to 4454.
(108) IRM 220.127.116.11.188.8.131.52(1) - Changed publication number from 4481 to 4454.
(109) IRM 220.127.116.11.22.214.171.124 - Added section on process for documenting unknown SIDNs.
(110) IRM 188.8.131.52.13.1.10(2) - Changed "Pub" to "Publication".
(111) IRM 188.8.131.52.22.214.171.124(1) - Changed "Pub" to "Publication".
(112) IRM 18.104.22.168.184.108.40.206(2b) - Added for desktop users only to sentence Backup all taxpayer returns.
(113) IRM 18.104.22.168.188.8.131.52(2c) - Added for desktop users only at the end of sentence.
(114) IRM 220.127.116.11.188.8.131.52(2d) - Deleted item Return the IRS loaned software disk to the local IRS SPEC territory office.
(115) IPU 13U0100 issued 01-10-2013 IRM 188.8.131.52.13.5 through IRM 184.108.40.206.13.5.16, Added edits throughout on Quality Statistical Sample (QSS) reviews.
(116) IRM 126.96.36.199.13.2(1) - Removed inter-rater.
(117) IRM 22.214.171.124.13.5 through IRM 18.104.22.168.13.5.16 - Added edits throughout on Quality Statistical Sample (QSS).
(118) IRM 22.214.171.124.13.5.4 - Added open for the current filing season.
(119) IRM 22.214.171.124.13.5.5 - Revised text: "issues" replaced with "issued"; "view" replaced with "review."
(120) IRM 22.214.171.124.13.5.6 - Italicized "Acknowledgement of Return Review Participation."
(121) IRM 126.96.36.199.13.5.7(1) - Italicized Publication name Acknowledgement of Return Review Participation. Capitalized "Personally."
(122) IRM 18.104.22.168.13.5.7(2) - Revised text: "and" replaced with "when"; "ask" replaced with "asking"; "To ensure" replaced with "Ensuring"; "explain" replaced with "by explaining"; "ask" replaced by "asking if"; "have" replaced by "has."; removed "," between "review" and "by"; added "by" in front of "explain"; changed "explain" to "explaining"; changed "ask" to "asking if"; replaced "if they have" with "has".
(123) IRM 220.127.116.11.13.5.8(1) - Deleted space between "review" and "."
(124) IRM 126.96.36.199.13.5.8(2) - Deleted "verifying"; "their" replaced with "a."
(125) IRM 18.104.22.168.13.5.9 - Replaced with "site."
(126) IPU 13U0100 issued 01-10-2013 IRM 126.96.36.199.13.5.14 and IRM 188.8.131.52.13.5.15 - Deleted references to Inter-Rater Reviews and entire section IRM 22.214.171.124.13.5.18.
(127) IRM 184.108.40.206.13.5.14(1) - Added space between (RM) and "will."
(128) IRM 220.127.116.11.13.5.15 - Renumbered due to deletion of IRM 126.96.36.199.13.5.15 (Inter-Rater Review); Uploading Electronic Files (previously IRM 18.104.22.168.13.5.16) is now IRM 184.108.40.206.13.5.15.
(129) IRM 220.127.116.11.13.5.16 - Renumbered due to deletion of IRM 18.104.22.168.13.5.15 (Inter-Rater Review); Closing the Case File (previously IRM 184.108.40.206.13.5.17) is now IRM 220.127.116.11.13.5.16.
(130) IRM 22.214.171.124.13.6 through IRM 126.96.36.199.13.6.4 - Added edits throughout on Field Site Visits.
(131) IRM 184.108.40.206.13.6(1) - Replaced "of 25 percent" with "number"; added "based on headquarters requirements" after "wrongdoing" and "."
(132) IRM 220.127.116.11.13.6(2) - Added comma after "Sheet"
(133) IRM 220.127.116.11.13.6.2(3) Italicized the Form title for Form 13206 on second bullet. Also added additional information on site coordinator training.; added ", Form 13615, Volunteer Standards of Conduct, or partner developed form containing the same information." added ". Validate the site coordinator attended Site Coordinator Training. Ensure SPECTRM correctly reflects site coordinator training information." as the last sentence in this bullet.
(134) IRM 22.214.171.124.13.6.2(4) - Replaced "within five business day of completion in the SPECTRM Site Quality Module" with "Quality Module by Tuesday of the week following the visit"
(135) IRM 188.8.131.52.13.6.2(5) - Replaced "Inform the site coordinator of any findings from the visit" with "Discuss the results of the visit with the site coordinator"; added "email templates will be provided to assist tax consultants with reporting the results of the visit" as the last sentence.
(136) IPU 13U0100 issued 01-10-2013 IRM 18.104.22.168.13.6.2(5) - Added guidance to attach Form 6729 to results email; (6) Deleted paragraph and moved content to IRM 18.104.22.168.13.9.
(137) IRM 126.96.36.199.13.6.2(14) - Added text "Field Site Visit files will be maintained at the territory level."
(138) IRM 184.108.40.206.13.6.4(2) - Added text "QSS reviews, SPEC shopping reviews, and field site visits are all included when determining if sites were visited during a four year period. Every effort should be made to include one day, ad hoc, roving, and mobile sites when planning field site visits."
(139) IRM 126.96.36.199.13.5(5) - Replaced, "Form 13614-SDLM" with Form 13614-C; Italicized "Intake, Interview and Quality Review"; "training" replaced with "Continuing Professional Education – CPE.
(140) IRM 220.127.116.11.18.104.22.168 - Updated the internal referral process (VolTax).
(141) IRM 184.108.40.206.22.214.171.124 - Updated the internal referral process (VolTax).
(142) IRM 18.104.22.168.126.96.36.199(2) - Un-capitalized the title, area director (AD).
(143) IRM 22.214.171.124.220.127.116.11 - Updated the territory's role regarding the external referral process. Also, removed the word, new.
(144) IRM 22.214.171.124.220.127.116.11(2) - Added the word display.
(145) IRM 22.214.171.124.184.108.40.206 - Updated headquarters responsibility for VolTax.
(146) IRM 126.96.36.199.220.127.116.11(1) - Received through the VolTax phone line or email will be addressed within 7 business days of receipt by the headquarter analyst.
(147) IRM 188.8.131.52.184.108.40.206(2) - Updated information for inquiries related to rude or unprofessional behavior, or specific to site logistics such as long wait times, site closed, etc., the AD and Chief of Staff (COS) will be contacted by headquarters and asked to investigate the inquiry further, and contact the taxpayer where necessary. area directors are to respond to the analysts email and complete the referral indicating the corrective actions taken within ten business days. The headquarters analyst is responsible for ensuring action is taken within ten business days from the date the area director is notified. Area Chiefs of Staff must be copied on every referral to an area director. If the area director fails to timely address the concern, the headquarters analyst should notify the Chief, OPQ.
(148) IPU 13U0100 issued 01-10-2013 IRM 184.108.40.206.13.9 - Removed partner review requirement. Clarified partner reviews were strongly encouraged.
(149) IRM 220.127.116.11.13.10 - Updated entire section on SPEC Shopping Reviews and subsequent subsections through IRM 22.214.171.124.13.10.28.
(150) IRM 126.96.36.199.13.13 - Removed "Quality" from the Title of this section.
(151) IRM 188.8.131.52.13.13(1) - Removed "Quality" from between "Consultant" and "Performance".
(152) IRM 188.8.131.52.13.13(2) - Replaced "tax consultants Quality Performance Review" with "Employee Performance Review Sheet" after "use the"; replaced "tax consultants Quality Performance Review" with "Employee Performance Review Sheet" after" sign and date the".
(153) IRM 126.96.36.199.13.3(3) - Deleted this subsection.
(154) IRM 126.96.36.199.15.1.2 - Updated the IRS e-file application process.
(155) IRM 220.127.116.11.15.1.2(1) - Updated in Online Application section.
(156) IPU 13U0100 issued 01-10-2013 - Revised section and related subsections to clarify correct entry of information for the various SPECTRM modules.
(157) IRM 188.8.131.52.16 through IRM 126.96.36.199.16.6 - Revised section and related subsections to clarify correct of information for the various SPECTRM modules.
(158) IRM 184.108.40.206.16(5) - Deleted the word "installation" and inserted "access". Also deleted "Installation Instructions".
(159) IRM 22.214.171.124.16.1(8) - Changed "should' to "must".
(160) IRM 184.108.40.206.16.2(7) - Changed "Jane Doe" in example to "jane doe" throughout the section.
(161) .IRM 18.104.22.168.16.3(3) - Deleted "Volunteers and Contacts, Tax Software Orders,"
(162) IRM 18.104.22.168.16.3(9) - Deleted "S" from SPM.
(163) IRM 184.108.40.206.16.3.2(5) - Deleted "(5). Corrected, "May" to "February".
(164) IRM 126.96.36.199.16.3.2(7) - Deleted "territory, program, and".
(165) IRM 188.8.131.52.16.3.3(4) and (5) - Divided paragraph 4 into two paragraphs; added new paragraph 5.
(166) IPU 13U0100 issued 01-10-2013 IRM 126.96.36.199.16.4 - Updated to reflect equipment on loan must be linked to a contact and partner site. Information included must be shared with End User Equipment and Services for update of KISAM (Knowledge, Incident/Problem Service, and Asset Management).
(167) IRM 184.108.40.206.16.4(2) and (5) - Changed to state equipment must be linked to contact and partner and maybe linked to a site.
(168) IRM 126.96.36.199.16.7 - Updated section to clarify the SPECTRM Change Request Process.
(169) IRM 188.8.131.52.16.7(7)-(10) - Updated Oversight, Products, and Quality (OPQ) and Products, Systems, and Analysis (PSA) names.
(170) IPU 13U0100 issued 01-10-2013 IRM 18.104.22.168.16.7 - Updated section on SPECTRM Change Request.
(171) IRM 126.96.36.199.1 - Updated section to delete Form 8633, Privacy and Confidentiality – A Public Trust paragraph 6.
(172) IRM 220.127.116.11.2(2) - Updated section and related subsections throughout to change "VITA and TCE Computer Depot" to "Brookhaven Equipment Depot." Also, inserted the word, the.
(173) IRM 220.127.116.11.22.214.171.124 - Updated section to change "ship" to "provide" and "that" to "or before."
(174) IRM 22.214.171.124.18.104.22.168(2) - Inserted requirement to email package to the Depot.
(175) IRM 184.108.40.206.220.127.116.11(5) - Deleted "ship" to provide and deleted "that" Insert text "on or before.
(176) IPU 13U0359 issued 02-15-2013 IRM 18.104.22.168.2.7 - Updated section on reporting stolen IRS owned equipment to remove action to follow-up required email with a VMS message to the same group of individuals.
(177) IRM 188.8.131.52.2.7.1(1) - Updated section to change "not" to "no."
(178) IRM 184.108.40.206.2.7.2(1) - Updated section to delete the word "by".
(179) IRM 220.127.116.11.2.7.3(2) - Updated section to delete "They are" and replaced with "This list it."
(180) IPU 13U0359 issued 02-15-2013 IRM 184.108.40.206.2.8 - Updated section on reporting lost IRS owned equipment to remove action to follow-up required email with a VMS message to the same group of individuals.
(181) IRM 188.8.131.52.2.8(1) - Updated section to italicize form number, and delete "Stolen" and replace it with "Lost."
(182) IRM 184.108.40.206.2.8(3) - Updated section to add "analyst-SPEC headquarters" and "analyst-area (Select based on area reporting incident)."
(183) IRM 126.96.36.199.2.8(4) - Deleted the words "VITA and TCE.
(184) IRM 22.214.171.124.2.8.1(17) - Deleted text "mailed to the VITA and TCE Depot" and replaced with "sent to the Depot via email."
(185) IRM 184.108.40.206.2.9(1) - Revised content regarding steps taken to report found equipment. Also, deleted the words "VITA and TCE Depot" replaced with "the manager of the Depot." Changed "Manager" to "manager."
(186) IRM 22.214.171.124.2.9.1 - Deleted the words "to the VITA and TCE."
(187) IRM 18.104.22.168.2.10(1) - Deleted "email is okay for this notification". Deleted the words "to the VITA and TCE.
(188) IRM 188.8.131.52.10.4.1.1 - Corrected Publication name, and form number.
(189) IRM 22.214.171.124.2.11.1 - Edited sentence on paragraph 2 - Software Ordering Process Section (2).
(190) IRM 126.96.36.199.2.11.1(2) - Deleted Form 8633. Added text "the Responsible Official will need to register for e-Services and submit the IRS e-file application electronically."
(191) IRM 184.108.40.206.22.214.171.124(1) - Changed Title VI reference to civil rights.
(192) IPU 13U0359 issued 02-15-2013 IRM 188.8.131.52.126.96.36.199 - Updated section to reflect that area points of contact now have authority to deactivate EFINs.
(193) IRM 220.127.116.11.5.3.3(4) - Updated to add Note: Using only Publication 730 is not acceptable. This document only provides information to the taxpayer who receives service.
(194) IRM 184.108.40.206.1(1) - Revised for editorial changes.
(195) IRM 126.96.36.199.1.2(1) - Corrected Publication reference; title spelled out and number corrected to 4671 from 4761.
(196) IRM 220.127.116.11.2.1 - Revised to enhance language surrounding Public Law No. 95-224.
(197) IRM 18.104.22.168.3.2 - Revised to correct web address for Excluded Parties List System maintained by the General Services Administration (GSA).
(198) IRM 18.104.22.168.3.3 - Added to include information about the Federal Funding Accountability and Transparency Act.
(199) 184.108.40.206.3.4 - Added to include information about the other applicable laws and regulations of the grant community.
(200) IRM 188.8.131.52.3.5.3 - Added section on Federal Funding Accountability and Transparency Act.
(201) IRM 22.214.171.124.3.5.4 - Added Applicable Laws and Regulations.
(202) IRM 18.104.22.168.3.6.1 - Replaced sponsors with recipients.
(203) IRM 188.8.131.52.3.6.3 - Replaced sponsors with recipients.
(204) IRM 18.104.22.168.4.1 - Revised to enhance the language around the DUNS number and were to obtain additional information.
(205) IRM 220.127.116.11.4.2 - Added to include information about the new System for Award Management, its features and requirements and where to obtain additional information and deleted reference to the Central Contractor Registration, an obsolete system.
(206) IRM 18.104.22.168.4.3.2 - Revised to enhance language on grants.gov registration.
(207) IRM 184.108.40.206.4.4 - Revised to enhance language on the TCE and VITA Program application process.
(208) IRM 22.30.1 5.4.5(4) - Updated Multi-Year Grant Opportunities content.
(209) IRM 22.214.171.124.5.1 - Revised to delete information about the receipt and control of grant applications that is no longer valid.
(210) IRM 184.108.40.206.5.2 - Revised to incorporate new System for Award Management System (SAM) web address.
(211) IRM 126.96.36.199.5.4.1 - Revised to add language relating to the GPO Evaluation, Guiding Principles and Measures of Success to the Evaluative Criteria information.
(212) IRM 126.96.36.199.6.4 - Revised to enhance Management of Funds language.
(213) IRM 22.214.171.124.7.2 - Revised to include Publication 4883, Grant Programs Resource Guide.
(214) IRM 184.108.40.206.8.1 - Revised for editorial changes to the SPEC headquarters office responsibilities.
(215) IRM 220.127.116.11.8.3 - Revised to enhance SPEC territory office responsibilities and make editorial changes.
(216) IRM 18.104.22.168.8.3 - Changed Publication "4025" to "4053."
(217) IRM 22.214.171.124.9(3) and (4) - Changed "Phase One" to Phase 1" "Phase Two" to "Phase 2".
(218) IRM 188.8.131.52.9(5) - Replaced Two with 2.
(219) IRM 188.8.131.52.9(6) - Revised Publication 4671 to reflect "VITA Grant Package."
(220) IRM 126.96.36.199.9(6) - Revised circular information and added VITA Grant Package to replace Volunteer Income Tax Assistance Grant Program Overview and Application Package.
(221) IRM 126.96.36.199.9.1.2(1) - Added text "via email" and deleted "Chief GPO" and " headquarters operations."
(222) IRM 220.127.116.11.1.3.4 - Added section titled Report Preparation.
(223) 2013 IRM 188.8.131.52.9.1.4(2) - Added text "Confirmation."
(224) IRM 188.8.131.52.9.1.4(4) - Changed "partners" to "grantees" and methods for submitting requested information.
(225) IRM 188.8.131.52.22.214.171.124(1) and (2) - Changed "Final Report" to "process", delete "initial", and revise process in the If/Then chart.
(226) IRM 18.104.22.168.126.96.36.199(3) - Added manager and deleted Chief, Quality Program.
(227) IRM 220.127.116.11.9.1.7 - Added section titled File Retention.
(228) IRM 184.108.40.206.1(2) - Replaced the National EITC office with the Refundable Credits Administration.
(229) IPU 13U0612 issued 03-25-2013 IRM 126.96.36.199.1 - Updated to reflect the correct SETR code (00941) for EITC activities.
(230) IRM 126.96.36.199.1.1(3) - Added EITC YouTube Videos and banner ads, and bullets.
(231) IRM 18.104.22.168.2(1) - Removed QPO.
(232) IRM 220.127.116.11.2(1) - Added text "In partnership with W&I Communications and Liaison (C&L).
(233) IRM 18.104.22.168.2 - Updated website address and marketing material for UT.
(234) IRM 126.96.36.199(4) - Updated location of where, the toolkit; can now be found on The Point.
(235) IRM 184.108.40.206(5) and (6) - Removed the url website, http://win.web.irs.gov/spec.htm.
(236) IRM 220.127.116.11(3)- Deleted content on W&I C&L being responsible for maintaining the SPEC owned IRS.gov.
(237) IRM 184.108.40.206(4) - Updated to direct, SPEC employees to contact IRS.gov coordinator and send manager an approved request with details of any changes.
(238) IRM 184.108.40.206.1(4) - Added content for SPEC owners will respond via email using Affina Assist and ensure requested responses are timely. Deleted content for W&I C&L will forward SPEC inquiries to content owner.
(239) IRM 18.104.22.168.2 - Deleted section on Reports.
(240) IRM 18.104.22.168 - Updated content on SPEC Intranet.
(241) IRM 188.8.131.52.1 - Added what SPEC Direct email box does and SPM is responsible for maintaining the site.
(242) IRM 220.127.116.11.1.1(1) - Updated content for SPEC Direct web address and what it's designed to do.
(243) 184.108.40.206.1.1(2) - Added content encouraging headquarters managers when to use this feedback.
(244) IPU 13U0100 issued 01-10-2013 IRM 22.214.171.124(3) - Updated to reflect W&I Communications from W&I C&L.
(245) IRM 18.104.22.168.1.1 - Updated entire section on SPEC Direct SMTP address and what it's designed to do. Also added headquarters managers and staff are encouraged to use the feedback.
(246) IRM 18.104.22.168.1.2 - Updated regarding procedures, processes and where the SPEC Direct link is located on The Point.
(247) IRM 22.214.171.124.1.3 - Changed to Communication Responsibility of SPM Administering the SPEC Direct email box and content updated to indicate SPM is responsible for monitoring the mailbox.
(248) IRM 18.104.22.168.1.4 - Changed title to include Office and content was updated to provide current procedures regarding each headquarters's function office appointing a staff person as the point of contact. They are required to communicate with SPM via SPEC Direct of the contacts name and/or alternate.
(249) IRM 188.8.131.52.1.5 - Changed title to Other Information from Functional Alternate Contacts and content updated to direct questions to the Chief, Strategy and Program Management.
(250) IPU 13U0307 issued 02-07-2013 IRM 184.108.40.206 - Changed title to email@example.com, Email Mailbox, from partners.irs.gov.
(251) IPU 13U0307 issued 02-07-2013 IRM 220.127.116.11 - Updated SPEC Strategy and Program Management function from W&I C&L.
(252) IPU 13U0307 issued 02-07-2013 IRM 188.8.131.52 - Changed name of mailbox to *SPEC Partners mailbox from firstname.lastname@example.com.
(253) IPU 13U0307 issued 02-07-2013 IRM 220.127.116.11 - Made editorial changes to include may to the audiences.
(254) IPU 13U0307 issued 02-07-2013 IRM 22.214.171.124.1 - Changed title to SPEC SPM Staff Responsibilities from W&I C&L Responsibilities.
(255) IPU 13U0307 issued 02-07-2013 IRM 22.214.171.124 1(1) - Updated to include SPEC SPM staff will monitor the mailbox regularly and provide a response to all inquiries within 21 days calendar days from receipt or have SPEC field personnel contact the sender within 21 calendar days of receipt.
(256) IPU 13U0307 issued 02-07-2013 IRM 18.104.22.168.1(2) - Replaced SPEC staff with W&I C&L.
(257) IPU 13U0307 issued 02-07-2013 IRM 126.96.36.199.1(2a) - Added acknowledge incoming emails appropriate.
(258) IPU 13U0307 issued 02-07-2013 IRM 18.104.22.168.1(2b) - Added promptly forward inquiries to SPEC offices for action.
(259) IPU 13U0307 issued 02-07-2013 IRM 22.214.171.124.1(2c) - Added the office should respond in the subject line of the forwarded email,
(260) IPU 13U0307 issued 02-07-2013 IRM 188.8.131.52.1(2d) - Added follow-up through the appropriate channels for email inquiries not acted upon within the expected timeframe,
(261) IPU 13U0307 issued 02-07-2013 IRM 220.127.116.11.1(3) - Added SPM staff will use judgement in processing email deemed to be spam or junk email, which may be deleted without response.
(262) IPU 13U0307 issued 02-07-2013 IRM 18.104.22.168.1.2(1) - Added SPEC managers may appoint a staff member to be the point of contact fro receiving and responding to email forwarded to the office from the *SPEC Partners mailbox.
(263) IPU 13U0307 issued 02-07-2013 IRM 126.96.36.199.2(2) - Added, If an inquiry is from a local organization indicating an interest in partnering with SPEC, SPM will forward the message directly to the local territory manager for appropriate follow-up.
(264) IPU 13U0307 issued 02-07-2013 IRM 220.127.116.11.2(3) - Added, If the inquiry is from an individual or persons requesting information on volunteering with VITA or TCE, the email will be forwarded to the volunteer mailbox at: email@example.com.
(265) IPU 13U0307 issued 02-07-2013 IRM 22.214.171.124.2(4) - Added, SPEC recipients (territory, area or headquarters staff) should respond to these forwarded email messages as soon as possible. If the response or contact cannot be made within 21 calendar days of receipt of the original email, the SPEC recipient office should notify SPM at the *SPEC Partners mailbox that the response will be delayed and give an estimate when the response will be provided.
(266) IPU 13U0307 issued 02-07-2013 IRM 184.108.40.206.2(5) - Added SPEC offices receiving these emails may contact the sender directly or provide a response to SPM to respond for SPEC, as appropriate.
(267) IPU 13U0307 issued 02-07-2013 IRM 22.214.171.124.2(6) - Added, creating responses, territory, area or headquarters offices must be aware that they are writing official responses that represent the SPEC organization. It is important that responses are clear and concise so that they represent SPEC in professional manner with a minimum of jargon or acronyms. SPM may edit responses for clarity and completeness before responding to the sender.
(268) IPU 13U0307 issued 02-07-2013 IRM 188.8.131.52.2(7) - Added, headquarters will address national issues if pertaining to national partnerships or organizational matter.
(269) IPU 13U0307 issued 02-07-2013 IRM 22.214.171.124.2(8) - Added, functional contacts may receive a consolidated Word® document from W&I Communications and Liaison (C&L) containing several messages all pertaining to one issue. This is the result of a special solicitation for feedback. In such cases, functions are responsible to draft one answer acknowledging the feedback and to send that response back to attn: C&L at firstname.lastname@example.com email mailbox. C&L will then distribute the response to all individuals, via the mailbox, who sent messages related to the issue.
Effect on Other DocumentsIRM 22.30.1, dated August 22, 2012 (effective October 1, 2012), is superseded. The following IRM Procedural Updates (IPUs), issued from January 10, 2013 through March 25, 2013, have been incorporated into this IRM: 13U0612: 13U0359: 13U0307, and 13U0100.
AudienceAll Stakeholder Partnerships, Education and Communication (SPEC) employees and managers
Effective Date(10-01-2013)
Verlinda F. Paul
Stakeholder Partnerships, Education and Communication
Wage and Investment Division
Stakeholder Partnerships, Education and Communication (SPEC) is the outreach and education function of IRS Wage and Investment (W&I) Division. SPEC's mission is to assist taxpayers in satisfying their tax responsibilities by building and maintaining partnerships with key stakeholders who seek to create and share value by informing, educating, and communicating with our shared customers.
SPEC achieves its mission by combining resources and goals with other organizations for better access to lower income and underserved populations in local communities. This approach, known as a "leveraged" approach, places an emphasis on partner involvement and introduces relationship management as a key element in its operations.
SPEC's partners are organizations of all types—corporate, faith-based, non-profit, educational, financial, government and military—that share the same customer base as SPEC. SPEC customers are generally low to moderate income taxpayers who file individual income tax returns (Form 1040).
Community coalition members work together to help lower income people in their own neighborhoods. As such, the coalitions have greater access to taxpayers, higher potential for expanded resources, and own the important intangibles of taxpayers' credibility and trust. By working with the coalitions of partners, SPEC can more effectively achieve its mission.
SPEC uses a three-pronged approach to serving the W&I taxpayer: Tax Preparation, Tax Education (Outreach), and Financial Education and Asset Building.
Tax Preparation - Working together with partners to prepare tax returns is the first component of the SPEC approach. The well known volunteer tax preparation programs (Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE)) draw involvement from community leaders who have common goals and customers.
Tax Education - Partners often reach out with helpful tax information to people who can benefit from it. Partners in coalitions educate families about tax issues like the Earned Income Tax Credit (EITC), filing responsibilities, and locations of tax assistance, among others. This is the second component of SPEC's three-pronged approach.
Financial Education and Asset Building - Encouraging financial responsibility is the third component of SPEC's three-pronged business model. SPEC and its partners educate low income taxpayers about asset-building opportunities by collaborating to provide taxpayers with the information, knowledge and skills needed to evaluate their financial options and make informed financial decisions. See IRM 22.214.171.124.10.5.
In conjunction with partner organizations, SPEC sponsors several programs that are designed to reach the W&I taxpayer from the high school level to retirement age with information and tax return assistance.
SPEC programs are administered in compliance with Section 504 of the Rehabilitation Act of 1973, which states that the IRS has a legal obligation to ensure that taxpayers with disabilities have an equal opportunity to participate in or enjoy the benefits of an IRS activity or program.
The following is a list of commonly used acronyms and abbreviations in SPEC. Additional acronyms are defined within this IRM or may be obtained from the http://rnet.web.irs.gov/km/AcronymsDB/commonacronyms.asp.
Acronyms and Abbreviations Description BOE Business Objects Enterprise E-Filing Electronic Filing E-Services Electronic Services EITC Earned Income Tax Credit FEAB Financial Education and Asset Building FMR Field Media Relations FSA Facilitated Self Assistance HQ Headquarters IMT Inventory Management Tool KBI Key Business Indicator NAB National Asset Building NHQ National Headquarters SPECTRM SPEC Total Relationship Management PBT Process Based Training PLA Property Loan Agreement QNA Quantity Needs Assessment QNS Quantity Needs Survey SL Stakeholder Liaison TCE Tax Counseling for the Elderly UT Understanding Taxes VV Virtual VITA VITA Volunteer Income Tax Assistance
The SPEC Business Model – Concept of Operations (ConOps) has five guiding principles. Four of the five principles listed in the ConOps are aligned with the IRS objectives under Goal #1- Improve service to make voluntary compliance easier. The fifth principle is one of the IRS objectives under the Strategic Foundations – Invest for High Performance. The SPEC Guiding Principles are:
Incorporate taxpayer perspectives to improve all service interactions
Expedite and improve issue resolution across all interactions with taxpayers, making it easier to navigate the IRS
Provide taxpayers with targeted, timely guidance and outreach
Strengthen partnerships with tax practitioners, tax preparers, and other third parties in order to ensure effective tax administration
Make the IRS the best place to work in government
Each guiding principle also has significant actions to help the organization realize its mission, as outlined in the SPEC Business Model.
For information on SPEC's organization structure, see IRM 1.1.13, Wage and Investment Division.
The official annual SPEC count of sites and local partners will be determined by the Products, Systems and Analysis (PSA) group as of February 15th or the first business day thereafter if February 15th falls on a weekend or holiday.
This does not change the requirement that all active sites must be entered into the SPEC Total Relationship Management (SPECTRM) information system by January 15th annually.
The official annual number of national partners and coalitions will be determined by the National Partnerships (NP) group. The source of all of this data will be contained and extracted in SPECTRM except for the number of coalitions, which will be extracted from The Point, until SPECTRM has the capability to capture this data.
SPEC Headquarters submits weekly filing season and monthly Program Activity Code (PAC 1C) reports as directed by Customer Assistance Relationships and Education (CARE) Headquarters:
The monthly and cumulative planned data is provided for the current year via PAC 1C report.
Monthly and cumulative fiscal year data is provided for the current year and the previous two years via PAC 1C report.
Cumulative performance data that is more or less than 10 percent of the previous year's performance and/or current year cumulative target required anomaly statements.
SPEC uses the following methodology to calculate Number of Returns Prepared by Volunteer Return Programs.
Two sources are used to capture the number of returns prepared by Volunteer return programs. The SIDN report is the source for paper and FSA prepared returns. The ELF 1541 report is the source for e-file returns.
Fiscal Year returns are calculated by the sum of paper, e-file, and FSA returns for the periods October 1 through December 31 plus calendar or filing season period January 1 to September 30.
The calculation of the number of paper and e-file returns for the period October through December requires an additional step since the IMF report is cumulative for the period January 1 to December 31 and the ELF 1541 report is cumulative for the period January 1 to October 20. The number of paper returns for the period October 1 to December 31, 20xx is calculated by subtracting the cumulative number of returns to September 30, 20xx from the cumulative number of returns to December 31, 20xx. The number of e-file returns for the period October 1, 20xx to October 20, 20xx is calculated by subtracting the cumulative number of returns to October 20, 20xx
Note: Fiscal Year is October 1 September 30. Calendar year is from January 1 through December 31.
How to calculate total number of returns for calendar and fiscal years Methodology How to calculate the total number of returns filed is the sum of paper and e-file returns filed Number of e-file Returns for FY xx (plus) the Number of paper Returns for FY xx (plus) total Number of FSA Paper/Efile Returns for xx (=) equals the total number of returns prepared Fiscal Year xx How to calculate Fiscal Year E-file Returns is sum of returns filed from October 1 through December 31 and January 1 through September 30 E-file returns filed from October 1, to October 20, (plus) e-filed returns from January 1, to September 30, (=) the Number of e-file Returns for Fiscal Year xx How to calculate Fiscal Year paper Returns is sum of returns October through December and January to September 30 Paper returns filed from October 1, to December 31, (plus) Paper returns filed from January 1, to September 30, (=) number of paper returns filed for Fiscal Year. How to calculate Calendar Year E-file Returns is sum of returns filed from January through September 30 E-file returns filed from January 1, to September 30, (=) the Number of e-file Returns for Calendar Year xx. How to calculate Calendar Year paper Returns is sum of returns from January to September 30 Paper returns filed from January 1, to September 30, (=) number of paper returns filed for Calendar Year.
There are 3 External Measures shown on Weekly Measures and Monthly PAC 1C report.
Outcome Measures: Percent of Returns Prepared Electronically by SPEC Volunteers
This measure reflects the percentage of individual (Form 1040, Form 1040A and Form 1040 EZ) returns transmitted electronically by SPEC partners and Volunteers. Anticipate the percentage of e-file returns to decrease slightly as more paper returns are processed.
Output Measure: Number of Returns Prepared
Balanced Measures: Surveys are administered annually by the following surveys: Partner Satisfaction (Formerly Local Partner Satisfaction) and Partner Dissatisfaction (Formerly Local Partner Dissatisfaction)
VITA/TCE Return Preparation Accuracy (formerly VRPP Quality Rating): SPEC employees will continue to conduct shopping and return reviews. To measure the accuracy of volunteer return preparation at VITA/TCE sites is also calculated using shopping and return reviews. Return preparation quality is determined through on-site reviews of completed returns. These reviews determine the application of tax law by comparing a customer prepared questionnaire (Intake Sheet) to the filing status, dependents, and EITC application on the return.
SPEC Weekly/Monthly Reports Guidelines.
The sections that follow provide guidance on SPEC Programs and reporting procedures.
ELF 1541 report – pull the "MIDNIGHT" drain during filing season.
ELF 1541 report – pull the "NOON" during non peak season (5/1/xx-9/30/xx).
For the weekly measures report pull ELF 1541 report on the Monday following the Sunday midnight drain. ELF 1541 report – area reports are only available on Mondays, Non-Profit Organization Summary Report is available as needed.
The SIDN report is only available on Tuesday after 6:00 pm.
SPEC Return Production are due weekly by 12 noon on Wednesdays.
PAC 1C – due monthly – refer to CARE monthly due date report.
Update all "HEADER and FOOTERS" on all Excel spreadsheets.
Update all tabs in the Excel spreadsheets.
SPEC weekly report should be routed using the Staff Summary routing slip, requesting the signature of Chief of SPM. The file should include an Executive Briefing – Refer to Sample (The routing procedure may vary depending on the Chief of SPM.)
Post all weekly and monthly reports to the Public Folders.
Special permissions are needed to access the ELF 1541 and SIDN reports. Contact manager for further instructions to request access.
Last day for access to TaxWise Reports is Sept. 30.
For assistance with the SIDN report contact Kent Sanders 404-338-8765.
For assistance with the ELF 1541 report contact Janice Faulk 512-460-4562.
TaxWise is available on Tuesday during filing season and monthly after filing season. Refer to public folder. (Password SPEC123!).
The SPEC Data Dictionary lists and defines each of the performance measures by which SPEC tracks and reports its accomplishments externally. The Data Dictionary lists and briefly describes the internal measures, entitled Key Business Indicators, used by SPEC management to gauge the success of SPEC initiatives and to determine how to effectively employ limited resources to best reach SPEC objectives. The SPEC Data Dictionary is available as a reference on the http://win.web.irs.gov/spec.htm.
SPEC will only obtain the number of returns prepared at volunteer tax preparation sites from the IMF or CADE2 Report, Site Identification Workbook, and the ELF (Electronic Filing System) 1541 Report. These reports provide the total number of paper and electronic returns filed by SPEC's volunteer programs.
SPEC reports the number and location of VITA, Military VITA, TCE, VITA Grant and co-located sites. A site is counted only one time per filing season when the site opens. All tax preparation sites are counted including sites open one-day a week for several weeks during the filing season, appointment only, and sites closed to the general public, etc. All sites, including sites open for one day should be entered in SPECTRM.
All sites, including sites open for one or two days during the filing season, covered by VITA or TCE Grant recipients must be input into SPECTRM.
Sites are classified as either direct or leveraged (indirect). The definitions listed below offer guidance in determining if a tax preparation site is direct or indirect/leveraged. These definitions do not eliminate the use of judgment. Do not focus on one element from the definition for direct sites, such as "provide training" , and conclude that because SPEC provides training to a site that it should be considered a direct site. Each site must be analyzed on its own merit in determining whether it is a direct or indirect/leveraged site.
A Direct Site is defined as a site in which a SPEC employee provides site support that includes, but is not limited to, soliciting space, recruitment of volunteers, providing training, installing computers, providing computer trouble-shooting, site management, preparing site reports, overseeing the day-to-day operation, etc. If a SPEC partner only provides space and the IRS does everything else, the site is considered a direct site
An Indirect/Leveraged Site is defined as a site in which a SPEC Partner provides site support that includes, but is not limited to, providing the space, recruitment of volunteers, providing training to the volunteers, site management, preparing the site reports, overseeing the day-to-day operations, or a combination of these items, etc. The only services or resources provided by the IRS are relationship management, consultative services, train the trainer classes, tax software for electronic filing, tax content for marketing materials, tax law expertise, and research data to assist in placing sites
All military and TCE tax preparation sites are considered leveraged sites.
SPEC is required to report the number of volunteers assisting with the VITA/TCE Programs. SPEC is also required to count and report the number and certification level(s) of all volunteers.
Partners and military VITA sites are required to report the names, positions, and certification levels for every volunteer. For additional information on training and certification levels, refer to IRM 18.104.22.168.7, VITA and TCE Training.
Partners and military VITA sites must report all volunteers on Form 13206, Volunteer Assistance Summary Report, or similar listing containing the same information by February 3rd and the 3rd business day of each month as new volunteers report to the site. Instruction for preparing a volunteer listing is included on Form 13206, Volunteer Assistance Summary Report.
Except for AARP volunteers, SPEC territories will record the number of their local volunteers from Form 13206, Volunteer Assistance Summary Report, or similar listing containing the same information in the Production Module in SPECTRM. To input volunteer counts:
Go to SPECTRM Production Module.
Select Form 13206, Volunteer Assistance Summary Report.
Search for one site of the partner (search for one military site within the territory to report all volunteer counts).
Add the total number of volunteers assigned to the partner. As partners report new volunteers, add the new volunteer count to the existing count.
Ensure all volunteer counts are "Approved" by the territory office.
Repeat this for every assigned partner.
Refer to the SPECTRM User Guide for step-by-step directions.
Territory offices should ensure all partner volunteer totals (AARP volunteers) are recorded into SPECTRM within fourteen calendar days of receipt.
Territory Offices will record the total number of military volunteer counts for their territory into SPECTRM under one local military VITA site listed in SPECTRM.
Territory offices must ensure all partner and military VITA site volunteer totals (except AARP volunteers) are recorded into SPECTRM by May 15 to be included in the official number of volunteer count.
AARP does not use Form 13206, Volunteer Assistance Summary Report. AARP will provide a volunteer listing to the SPEC territory office by February 3rd and the 3rd business day of each month as new volunteers report to the site. Territory offices must not report the number of AARP volunteers in SPECTRM.
AARP National will submit their official number of volunteer counts to the SPEC headquarters designee by May 15 to be input into SPECTRM.
All domestic military VITA sites will provide their volunteer listing on Form 13206, Volunteer Assistance Summary Report, or similar listing containing the same information to the Armed Forces Tax Council (AFTC) with a copy to their local SPEC Relationship Manager by February 3rd and the 3rd business day of each month as new volunteers report to the site.
All overseas military VITA sites will provide their volunteer listing on Form 13206, Volunteer Assistance Summary Report, or similar document containing the same information. The listing will be forwarded to the SPEC Headquarters Relationship Manager. The SPEC Headquarters relationship manager will input the volunteer count into SPECTRM by May 15.
The measure of the accuracy of volunteer return preparation at VITA/TCE sites is calculated using Quality Statistical Sample (QSS) and return reviews. Return preparation quality is determined through on-site reviews of completed returns. The review determines the application of tax law by comparing a customer prepared questionnaire to the filing status, dependents, and EITC application on the return.
Disaster Relief Acts are signed by the President of the United States to assist taxpayers affected by natural disasters. A disaster is defined as a grave occurrence having ruinous results. When the President declares a city or county a disaster zone, the IRS will develop guidelines to be followed by all levels of the agency. Based on those guidelines, SPEC will establish specific policies and guidelines that will be shared with the areas, territories and partners (i.e. talking points, instructions, SETR codes, etc.)
For more information on Disaster Relief, please refer to IRM 25.16, Disaster Assistance and Emergency Relief.
For information on Record Retention, please refer to IRM 1.15, The Records and Information Management Program.
These communications guidelines are intended to ensure that all the proper parties are included in decisions involving media interviews and contacts.
No SPEC employee should ever contact a media outlet without contacting Field Media Relations (FMR) first
No SPEC employee should ever respond to a media inquiry without first talking to your FMR contact. If a SPEC employee is contacted by any media outlet, the employee must first confer with FMR prior to communicating with the media source
If a SPEC employee becomes aware of media coverage or media activity that is a result of a partner (partner news release or news conference), then he/she should notify FMR immediately
If SPEC employees have an IRS news release that is outside the normal announcement or publicity of VITA and TCE sites, they must collaborate with W&I Communication and Liaison (C&L) staff for approval. Releases announcing sites can be written locally and distributed without additional clearance. The single point of contact for news release distribution and for all media activity is the local FMR contact. Refer to the table below:
If Then Then You wish to do a news release publicizing a VITA event. You have first checked the SPEC intranet and have not found a template for your situation. W&I C&L helps you write a news release for this event. Posts templates that have space to add local information on the SPEC intranet site. FMR helps place the release with national or major media. Handles all incoming media calls and serves as the point of contact for the media on the news release. You and your Small Business/Self-Employed (SB/SE) Stakeholder Liaison counterpart plan to prepare an e-file news release to promote individual and business e-file through the media locally. W&I C&L will assist FMR with media inquiries. Consults with SB/SE Communications and FMR. FMR prepares the news release since it crosses divisional boundaries, i.e., W&I and SB/SE. Also helps market the release to national and major media as appropriate. Handles all incoming media calls and serves as the point of contact for the media on the news release. You get a call from any national news outlet asking for an interview regarding your partner coalition. If you are a headquarters SPEC employee you should contact W&I C&L to handle the request. If you are a SPEC field employee you should contact your local FMR to handle the request. These two organizations will handle the inquiry and will contact you if additional information is needed. Generally, they will take the inquiry and work the request with National Media Relations. You get a call from a local media reporter asking you questions. If headquarters SPEC employee you should contact W&I C&L to handle the request. If you are a SPEC field employee, you should contact your local FMR to handle the request.
The SPEC Awards Program is designed to recognize exemplary SPEC employees who have made significant contributions to the SPEC organization. Any employee or manager in SPEC can nominate any other employee or manager in SPEC. Task teams can only be nominated for an achievement award.
Entire work groups cannot be nominated for the achievement award as a task team. Also, no self-nominations are accepted.
All nomination forms should be submitted by email to SPEC Awards Program. Each nomination write-up must be no more than two pages and must include the following:
Name of person making the nomination
Name of individual/task team being nominated (if a team, each member must be named and the chair-person must be identified)
Narrative which specifically addresses the criteria for the award and why the nominee deserves to be recognized with that particular award
Once all nominations are in, the SPEC Awards Selection Committee will make recommendations to the director of SPEC for final decision on award winners. Awards will be presented during predesignated meeting. Winners will be featured on The Point, SPEC's web-site.
The SPEC Awards Selection Committee is composed of:
Director, SPEC
One area director*
Three territory managers (from areas other than that represented by the area director)
Chief, Strategy and Program Management
*Members serve a two-year term.
Your task in writing an award nomination is to let others see why the person you are nominating is so great! You have the opportunity to brag about someone you know, but the catch is that you may use only written words to introduce this person. Your nominee will be visible only through the words you write describing him or her.
Therefore, make every word count. Put yourself in your reader's shoes. Assume your reader has no knowledge of your nominee's contribution. Then tell them why your nominee clearly deserves this award.
First, identify the criteria, every time you write something, you have a purpose whether you're composing a letter to a friend or writing a novel. When you are writing an award nomination, you will generally have specific criteria to address. These criteria will form the basis of your nomination narrative
The criteria for a SPEC Achievement Award are: 1. Exceptional individual or team effort in support of SPEC's program goals and objectives, and 2. Creation or development of a major program enhancement or improvement of high value to SPEC.
Use strong verbs to address the criteria and to explain accurately how your nominee reflects the criteria. As a rule, prefer words that convey action rather than passive verbs that include derivations of the infinitive "to be" , such as: is, are, were, etc
Weak: Janet was a pioneer in bringing the SPEC partnership model to life in her community. There were a great number of people who came to her presentation.
Better: Janet pioneered the partnership model in her community. People flocked to her presentation.
Show, don't tell. As much as possible, give examples that illustrate the characteristics you are trying to portray. Let your words evoke a picture. Use sentences that describe situations where your nominee displayed the criteria solicited. Be specific and write down the details that matter
Weak: Mary was instrumental in the development of several volunteer management tools last year.
Better: Mary recognized that partners needed to recruit volunteers for several jobs. She designed, developed, and created nine individual job descriptions for volunteer opportunities.
The narrative should stand alone. Prepare the narrative so that it tells your story with no other documents attached or necessary
Prepare the email. Present a good impression with a finished product that adheres to the requirements set forth by the award guidelines; i.e., use the format, page limit, criteria, etc. specified by the award guidelines
The SPEC Awards are:
SPEC Leadership Award
SPEC Partnership Award
SPEC Achievement Award for Individual
SPEC Achievement Award for Task Team
SPEC Territory of the Year Award
SPEC Director's Choice Award
SPEC's premier award, the Leadership Award, is given to an individual whose leadership attributes are worthy of emulation throughout SPEC. Leadership is not defined by position, but by action. Therefore, this award is open to all SPEC employees.
The SPEC Leadership Award is intended to recognize exceptional leadership and is not automatically presented every year.
The SPEC Leadership Award recognizes:
Individual action that shapes and leads SPEC into the future
Leadership displayed in administration or performance of duty, which distinguished the employee as exceptional in every sense
Attributes of a leader that SPEC employees should emulate
Ability to recognize an opportunity and lead the organization's response
Success in garnering internal support and participation
The SPEC Partnership Award is given to recognize an individual, or small group of employees, working to develop a single coalition or initiative and innovation in support of partnership. This award is not intended to recognize initiatives, but rather to recognize innovation, creativity, and effort regardless of the success or failure of the initiative. This award is open to all SPEC employees.
The SPEC Partnership Award is presented annually.
The SPEC Partnership Award recognizes:
Individual innovation and creativity in support of partnership
Personal initiative, commitment and effort
Individual initiatives that yielded lessons learned for SPEC
Ability to garner support for a partnership
The SPEC Achievement Award is given to an individual or Task Team for distinguished acts in support of SPEC's goals and objectives. This award is open to all SPEC employees and task force teams.
The SPEC Achievement Award is presented annually.
The SPEC Achievement Award recognizes:
Exceptional individual or team efforts in support of SPEC's programs, goals and objectives
Creation or development of a major program enhancement or improvement of high value to SPEC
The SPEC territory of the Year Award is given to an individual territory in recognition of their full support of SPEC's concept of operations, achievement of SPEC strategic business plan objectives and success in implementing the partnership approach. This award is open to all SPEC territories and is selected by the director of SPEC. No nominations are solicited or accepted for this award.
The SPEC territory of the Year Award is presented annually.
The SPEC territory of the Year Award recognizes:
Exceptional team effort in support of SPEC's program goals and objectives
Strong evidence of effective partnerships reaching and assisting our customers
Leadership as a group in support of SPEC
SPEC's product lines are:
Program, Partnership Development, Site Management and Outreach includes partnership development, partner and taxpayer outreach life cycle materials and appreciation products. Also included are the volunteer tax preparation and site management products.
Volunteer Training includes the printed volunteer and facilitator training materials, PowerPoint® presentations, SPEC's e-learning applications Link and Learn Taxes (LLT) and Understanding Taxes.
Product Ordering and Forecasting includes products and procedures for ordering materials using various ordering methods such as on-line, and email.
Other program products include federal tax forms and publications published by Media and Publications (M&P), and Earned Income Tax Credit (EITC), e-file, Individual Taxpayer Identification Number and Civil Rights products.
SPEC shares and solicits product information from employees and other stakeholders through a variety of tools. The Product Professional (PRO) is SPEC's one-stop intranet site for product information and guidance located at http://win.web.irs.gov/spec/Prod_PRO/spec_product_PRO.htm. The Product PRO conveys the following:
Guidance for submitting new product ideas
Template for reporting product concerns
Product ordering procedures and tools
Shipping and tracking information for the printed training materials
Compilations of product and Volunteer Quality Tax Alerts
Product forecasting guidance
Comprehensive listings of SPEC's products for internal and external use
In addition to the Product PRO, SPEC utilizes the direct web-based survey tool, SPEC Direct, to obtain feedback from employees on planned product enhancements.
SPEC and M&P join forces in February/March of each year to discuss and reach agreement on product production plans for the upcoming filing season. The meeting which includes representatives from the Offices of Printing and Distribution takes place in Atlanta. From May through August SPEC partner teams convene to assist in updating and revising products and processes.
Employees are encouraged to use the links under "Requesting New Products" or "Reporting Product Concerns" on the Product PRO to suggest new products and revisions to current products throughout the year. The "Reporting Product Concern" procedures in the Product PRO should be used to express concern about the design, accuracy, usefulness and timeliness of any SPEC or IRS product used by employees and partners. The guidelines in each procedure contain local, area, and headquarters approval requirements, including timeframes for actions/feedback required from all parties involved the process.
Product forecasting and inventory management ensures adequate inventory is projected and available for partners and employees to successfully execute their program goals. The Quantity Needs Survey (QNS) team assists SPEC in projecting printed product requirements for the upcoming program year; monitoring local and headquarters usage against projections based on data in the annual QNS and assisting in resolving inventory issues.
Each summer, SPEC administers the QNS to obtain requirements from offices and partners for products. The QNS Team administers the survey during the summer and monitors usage against projections from October through March using the Inventory Management Tool (IMT). The process and procedure for administering the QNS are updated annually and conveyed on the Product PRO. The survey covers the 12 month period from September 1 through August 31.
The QNS monitors training product ordering information from the National Distribution Center (NDC) and the Computer Assisted Publishing System (CAPS). The QNS is designed to determine if the goals set forth in the SPEC Program Letter are reached and to improve the overall process. The QNS team may convene to:
Assess successes and challenges
Compile the data from the survey
Identify products for the IMT
Recommend process improvements to management
Establish timelines and implementation/execution plans for administering, monitoring and managing the process
In addition to the data from the NDC and CAPS systems, the team considers concerns raised by management and employees when determining how to administer and manage the process for the upcoming filing season.
The IMT is designed to monitor the usage of "critical" SPEC products to avoid out-of-stock situations during the filing season and/or the critical usage period for the product. Each office submits ordering information on a monthly basis to the QNS team member for their area. In addition to curtailing out-of-stock situations, the information is compiled into a monthly management information report. The report provides a snap shot of product usage against projections. Each QNS team member shares the data with the applicable territory and area director.
The local IMT report covers monthly usage and is submitted to the area office by the 6th of each month. The information is compiled and submitted to headquarters by the 15th of each month beginning in November. The first reports submitted to headquarters represent order information from September through October for each area. The IMT may not reflect all orders and/or adjustments to orders listed on the report. The Quantity Needs Assessment (QNA) is the basis for determining if the QNS goal set forth in the SPEC Program Letter is reached each year.
SPEC on-line ordering application via CAPS and email ordering are the most preferred methods for ordering materials. The guidelines are revised annually and are posted on the Product PRO.
The on-line ordering application is normally available from September 1st through June 30th of each year. During the months of July and August the system is taken off-line for the annual database review and system enhancements and maintenance effort. The database review consists of territory and headquarters personnel confirming the accuracy of the address information for each account and removing duplicate account information when needed. The programmers remove accounts with no activity and archive the prior year's data.
Products can be ordered throughout the year by using Form 2333X, Form 2333TE, or Form 2333V. Select the appropriate form(s) based on the product(s) being ordered.
Detailed information about the availability of products for training, volunteer tax preparation, quality improvement, etc., are provided in the Status-At-A-Glance report on the Product PRO. Information is also provided in the Product Alerts section of the http://win.web.irs.gov/spec/Prod_PRO/spec_product_PRO.htm web-site. The printed training products are normally available in late November while the site materials begin arriving in bulk at the NDC from October to mid-December. Outreach products are normally available throughout the year. Electronic files of the products are available in the product repository, and many of the printed products are posted on the IRS web-site for partner access. The learning applications LLT and Understanding Taxes (UT)) are available with new tax law in November and December, respectively on the IRS web-site.
Each area office has identified personnel for territory employees to contact for product assistance (whenever possible questions should be directed to these individuals). The specific area contact should be included in all email correspondence to the Products, Systems and Analysis (PSA) staff. All SPEC products are listed on the http://win.web.irs.gov/spec/Prod_PRO/spec_product_PRO.htm website, under "Publishing Plans" . The Product PRO contains links to the product repository which is Media and Publications' site for official information about all published and controlled IRS products. The Product PRO includes an electronic file of the product, a description of the product, and the name and phone number of the product owner, etc. The links to the product repository are in the Product-Status-at-A-Glance report information and the various product listings in the Product PRO.
Organizations (for profit and not for profit), employers and individuals (referred hereinafter as partners) all across America share a commitment to public service and partner with the IRS to provide free tax preparation to the under-served populations in local communities. SPEC Headquarters enters into memorandum of understanding (MOU) with National Organizations to create national partnerships. Local organizations not affiliated with a national partner are approved by SPEC TM through, Form 13533, Sponsor Agreements. The targeted audiences for these free tax preparation services includes taxpayers with low-to-moderate income (defined by the EITC threshold), persons with disabilities, elderly, and limited English proficiency (LEP).
The objective of the volunteer programs is to provide federal and state (where appropriate) tax preparation services, free of charge. These services are provided by volunteers who are certified by the IRS through passing a test with a score of 80 percent or higher. Volunteers work for IRS partners. Partners are responsible for ensuring the volunteers adhere to all IRS Quality Site Requirements (QSR).
Volunteer sites are located in geographic areas consistent with the targeted audience populations. SPEC offices, in conjunction with partners, determine the optimum location for volunteer sites by utilizing existing research, including census data, to identify the largest concentrations of the targeted population.
The volunteer return preparation programs are limited in scope to specific tax law topics. The scope of the volunteer programs can change periodically depending on IRS and legislative change. Therefore, to ensure volunteers only prepare returns within the scope of the volunteer program refer to Publication 4012, Volunteer Resource Guide, for a list of the latest tax law topics. Volunteers who adhere to QSR and prepare returns only within scope of the volunteer return preparation program are protected under the Volunteer Protection Act of 1997.
There are two components of SPEC Volunteer Return Preparation Programs. These components are:
Volunteer Income Tax Assistance (VITA)
Tax Counseling for the Elderly (TCE)
Since the implementation of the VITA program in 1969, thousands of volunteers have provided free tax assistance and prepared millions of U.S. Federal and State tax returns. The targeted population for VITA services includes individuals with low-to moderate-income (defined by the EITC threshold), persons with disabilities, elderly, and LEP. The VITA program is vital to delivering service to those taxpayers who most need tax assistance and cannot afford the services of a paid preparer.
SPEC allows volunteers to use the IRS provided software to prepare and electronically file their own tax return and the returns of family and friends. Unlike VITA/TCE returns, these returns have no income or tax law scope limitations.
The Military is also a partner in the VITA Program. The Armed Forces Tax Counsel (AFTC) consists of the tax program coordinators from the Army, Air Force, Navy, Marine Corps and Coast Guard. The AFTC oversees the operation of the military tax programs worldwide. They serve as the main conduit for outreach and free tax preparation to military personnel and their families.
The Virtual VITA/TCE (formerly Alternative VITA/TCE Model and Alternative Rural) approach uses the same process as traditional VITA/TCE except that the preparer and/or quality reviewer and taxpayer are not face-to-face. Technology such as internet, fax and video is used to connect the volunteer preparer and the taxpayer. 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.
Procedures were developed to assist partners with consistent instructions for operating a free, Virtual VITA/TCE site, to assist low income taxpayers in addition to the procedures already established for the operation of a Traditional VITA and TCE site.
In traditional VITA and TCE sites, a certified volunteer is required to conduct face-to-face interviews with taxpayers as their returns are prepared, quality reviewed and e-filed. This is the optimum method of volunteer tax preparation.
In an effort to increase the amount of free tax preparation provided to all eligible taxpayers, the VITA and TCE Site requirements were expanded to address the needs of partners and taxpayers. In cases where the use of a traditional VITA and TCE site may not be practical, SPEC partners may use an Virtual VITA/TCE Model.
Virtual VITA/TCE sites exist when either the taxpayer, return preparer or quality reviewer are not face-to-face during the tax preparation process
There are many reasons all eligible taxpayers are not able to take advantage of the traditional free VITA and TCE. In some cases, partners have distinct challenges trying to operate traditional free tax preparation sites for a variety of reasons; including the lack of certified volunteers, equipment, current IRS regulations and travel funding. In other instances, the taxpayer is not able to access a traditional VITA and TCE site.
The "Virtual VITA/TCE Model" uses the same process as traditional VITA/TCE except that the preparer or quality reviewer and taxpayer are not face-to-face. Technology (i.e., internet, fax, video, phone, etc.) is used to connect the volunteer preparer and the taxpayer.
In traditional VITA and TCE sites, a certified volunteer is required to conduct face-to-face interviews with taxpayers as their returns are prepared, quality reviewed and e-filed.
In cases where the use of a traditional VITA/TCE site may not be practical, partners may use a Virtual VITA/TCE Model.
This model provides VITA and TCE services through the incorporation of two components:
Intake Site
Preparation Site
In all instances, the Virtual VITA/TCE process must include the following:
Adherence to the ten Quality Site Requirements (QSR)
The partner must document the Virtual VITA/TCE process and it be must be approved by the responsible territory manager before the site opens.
The process must be explained to the taxpayer(s). This includes the length of time it will take to prepare the return.
The taxpayer(s) must agree to the process and sign Form 14446, Virtual VITA/TCE Site Model Taxpayer Consent. This consent form will contain all the required information outlined later in the IRM
The taxpayer(s) identity must be verified using photo identification at the intake site. If the taxpayer(s) must return to the site the taxpayer(s) must again provide a photo identification when they return to review, sign and pick up a copy of their return
The taxpayer(s) and preparer, and/or the quality reviewer can be non face-to-face by phone or by electronic means such as video conference.
The certified volunteer preparing the return cannot be the same certified volunteer conducting the quality review.
All tax documents including the completed Form 13614-C, Intake/Interview and Quality Review Sheet. must be available to the certified volunteers during the return preparation and the quality review
These documents can be delivered via: mail, fax, personal delivery, email, secure video conference or secure scan/upload
The taxpayer(s) must have the opportunity to review their return and ask questions to a certified volunteer
The taxpayer(s) must sign Form 8879, IRS e-file Signature Authorization
The taxpayer(s) must receive a copy of their signed Form 8879, IRS e-file Signature Authorization.and their tax return
Each Virtual Site will serve taxpayers that meet the current VITA and TCE guidelines.
The transmitting site must apply for only one EFIN.
Each Virtual Site location should obtain a separate SIDN to be used on all tax returns prepared using the Virtual VITA/TCE Model. This will allow SPEC to more accurately report returns prepared through the Virtual VITA/TCE process.
All sites must conform to the software contract requirements. See Publication 3189, Volunteer e-file Administrator Guide for more information.
The volunteer at the virtual intake location will:
Explain the process to the taxpayer
Verify the photo ID and the Social Security cards for the taxpayer and dependents
Advise the taxpayer to complete the Form 13614-C, Intake/Interview and Quality Review Sheet or partner approved. If necessary, assist the taxpayer with completing Form 13614-C, Intake/Interview and Quality Review Sheet.
Provide the taxpayer with an Form 14446, Virtual VITA/TCE Site Model, Taxpayer Consent and secure a signed permission prior to discussing taxpayer information to ensure security
The Form 14446, Virtual VITA/TCE Site Model, Taxpayer Consent should contain and explain the entire process including:
Why the site must make copies of their personal information?
How and why the site will be sending the information from one site to another?
Where the information will be sent?
How the information will be used?
How long the information will be maintained and how long the return preparation process will take?
How the information will be protected
How the necessary documents will be delivered (via mail, fax, email, personal delivery, secure video conference or secure scan/upload) to the virtual location for tax return preparation or the quality review
Provide the taxpayer with the virtual preparation or quality review site location phone number and contact person
The IRS-certified volunteer at the virtual preparation or quality review site will contact the taxpayer and conduct an interview using the completed Form 13614–C, Intake/Interview and Quality Review Sheet. supporting documents, and reference materials (if necessary). Additionally they will prepare the tax return (use the SIDN designated for the appropriate Intake Site). They will then prepare or quality review the tax return (use the SIDN designated for the appropriate virtual intake site). Once the return is prepared, a different IRS-certified volunteer will contact the taxpayer to conduct the quality review by confirming the accuracy of the information on the tax return based on the source documents, Form 13614-C, Intake/Interview and Quality Review Sheet and the taxpayer interview.
An IRS-certified volunteer that did not prepare the return may conduct the quality review either face-to-face or non face-to-face.
One-person, traditional VITA sites that utilize Virtual Quality Review are not Virtual VITA sites.
Once the taxpayer(s) receives and reviews the completed tax return, the taxpayer(s) will sign Form 8879, IRS e-file Signature Authorization.
All documents, including the signed Form 8879, IRS e-file Signature Authorization and the signed "Form 14446 are returned to the taxpayer with a copy of the completed return. The Form 8879, IRS e-file Signature Authorization, is not required to be maintained at the site or by partners. The site designated by the partner must retain the signed Form 14446, Virtual VITA/TCE Site Model, Taxpayer Consent from the taxpayer for three years. All other documents are returned to the taxpayer or properly disposed.
Virtual Site procedures must be reviewed and approved by the assigned territory manager prior to beginning site operations to ensure the requirements in this document are covered.
The results will be measured by the following:
Increased number of VITA and TCE Sites from SPECTRM database reports
Increased number of tax returns filed using the Virtual VITA/TCE Model identified on SIDN report
Increased coverage rates in rural communities as determined by the SPEC Return Database
Only a small percentage of low-to-moderate income taxpayers interested in using volunteer tax preparation service are assisted through the direct model. In order to provide assistance to more taxpayers, while increasing taxpayer education and promoting self-sufficiency, SPEC now also captures returns prepared through an Facilitated Self Assistance (FSA) Model. The Facilitated Self Assistance 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. This approach allows sites to offer alternatives by assisting taxpayers prepare their own simple returns. Partners can use any software that has the ability to capture the SIDN.
The information that follows in this section:
Provides criteria for inclusion of FSA in the VITA and TCE Program
Identifies the types of available self-service models
Increases coverage rates in rural or urban areas as determined by the SPEC Return Database
Various types of FSA models are currently available to taxpayers but not all models are included in the VITA and TCE Program.
In order for an FSA to be counted as a part of the VITA and TCE Program, the following conditions are applicable:
Taxpayer must input their own tax return (may receive occasional assistance from a volunteer)
Trained, certified volunteer (minimum training level: VITA Basic) must be available at all times to provide taxpayer assistance and answer questions. Refer to IRM 188.8.131.52.7 for additional information on VITA and TCE Training
Intake and quality review are not required for inclusion into the program
These are minimum requirements; sites can establish additional controls as needed.
Qualifying sites must have a unique SIDN (separate from any direct assistance site) to ensure that the count can be recorded separately
FSA models do not have a unique EFIN for their location.
Sites use an approved software provider which can generate an SIDN for the return record without requiring taxpayer input. This generally will be accomplished through the insertion of either the SIDN or corresponding code into the provider URL
Providers must ensure that both federal and state returns offered through the program are free of charge to the taxpayer
There are several types of self-service models where tax return counts are included in the VITA and TCE total. Availability of specific models may vary for each filing season.
Listed below is information on some primary models used:
VITA Free File: Offers vary by company and are typically linked to the external offers on the Free File page on irs.gov. Links sent to partners include the embedded SIDN. Participating Free File software vendors include HR Block, Intuit (TurboTax), TaxAct, TaxSlayer and FileYourTaxes.com. Some vendors like Intuit have specific relationships with partners and provide them with additional support, funding and training.
MyFreeTaxes: Used to promote financial literacy and access to computer technology. Locations are identified by personnel at a participating sponsor who receives funding for hosting the site. MyFreeTaxes is owned by United Way Worldwide and uses HR Block@Home as its' tax filing software.
Facilitated Self Assistance (FSA) Fusion: Sites are located at the same location with the same operating days/hours as traditional VITA/TCE services. Fusion sites allow partners to triage taxpayers to determine which service would benefit them most effectively.
FSA Stand-Alone: Sites are located independently of traditional VITA/TCE services, or have distinct hours from traditional VITA/TCE operations at the same address. Stand-Alone sites focus on taxpayers who are eager to do their own return with some assistance from a certified volunteer on-site.
FSA Remote: Sites are accessed from a user's computer at home or in the office, with virtual assistors available via phone, email or online chat. During Filing Season 2013, MyFreeTaxes provided toll-free assistance to any taxpayer who used their product and had questions about return preparation. Partners can also provide additional local support to assist their taxpayers using the remote model.
Relationship Managers should take the following actions to ensure that SPEC maximizes the potential of the FSA program:
Identify potential partners in participating states and promote the use of the FSA model wherever possible. High volume sites, college campuses and career centers present some of the best areas for growth (with large numbers of potential taxpayers with computer skills).
Add the site into SPECTRM with the following naming convention: Site Name - FSA Model.
Contact headquarters with the following information: site name, SIDN, and email contact for the FSA coordinator. Headquarters will email an invitation (with instructions, offer sheets, icons and unique URLs) to the site FSA coordinator with a cc: to the Relationship Manager and territory manager for that location.
Engage your partner to utilize this service, especially during peak times for tax return preparation. Optimally, this service can be used for between two to four taxpayers per volunteer during peak times.
Identify any concerns/issues and elevate them to headquarters so that they can be worked with the national technical contacts/program managers for the software providers.
Sites can request equipment for the FSA model. Equipment requests should be identified by the territories and submitted through to headquarters for processing. Refer to IRM 18.104.22.168.2, Computers for Volunteers, for general information about computers for volunteers.
The TCE Program offers free tax assistance to individuals who are 60 or older. Section 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. This Act authorizes TCE cooperative agreements for the purpose of providing training and technical assistance to prepare volunteers to provide tax counseling assistance for elderly individuals in the preparation of their Federal income tax returns. Grants are awarded to private or public non-profit agencies and organizations that qualify for tax exemption under section 501 of the Internal Revenue Code or are a federally recognized Indian tribal government. t
SPEC allows volunteers to use the IRS provided software to prepare and electronically file their own tax return and the returns of family and friends. Unlike VITA/TCE returns, these returns have no income or tax law scope limitations.
TCE sites can also employ the Virtual VITA/TCE Model for delivery of services to its targeted audience. For more information about VITA grants see IRM 184.108.40.206, Tax Counseling for the Elderly and Volunteer Income Tax Assistance (VITA) Grant Programs.
SPM is responsible for managing SPEC's budget (human and capital) to ensure successful delivery of SPEC's programs. This includes serving as the liaison between SPEC and various oversight agencies, such as Treasury Inspector General for Tax Administration (TIGTA) and Government Accountability Office (GAO).
OPQ is responsible for issuing volunteer program policies and procedures, monitoring adherence to the volunteer program policies and procedures, and ensuring employees are equipped with pertinent information for successful delivery of the filing season. Additionally, OPQ is responsible for securing legal opinions from the Office of Chief Counsel.
PSA is responsible for developing the training materials and products used by the volunteer programs to train and certify volunteers for return preparation. They define the "scope" of tax law topics applicable for preparation by the volunteers supporting the volunteer programs. PSA also develops and creates products for tax education and outreach. PSA is responsible for issuing the program plan used to define measures of success for all SPEC programs and monitoring status. SPECTRM, SPEC's Management Information System is managed by PSA.
The Quality Program Office (QPO) oversees the Quality Site Statistical reviews used to determine VITA and TCE accuracy rates.
Grant Program Office (GPO) is responsible for managing the VITA and TCE Grant programs. This includes awarding the grants and ensuring compliance to OMB Grant Requirements.
National Partnerships (NP) is responsible for securing and maintaining national partners with organizations that share common values with IRS for educating and preparing free tax returns for SPEC's targeted audience. Memorandums of Understanding (MOUs) are required for all national partners. Local affiliates of these national partners are critical to delivery of the VITA and TCE programs.
To request an opinion, send an email to the assigned OPQ analyst (see http://win.web.irs.gov/spec/spec_Org_Prog_Info.htm for latest assignments). The email should contain all of the following:
detailed background information on the issue and
reason for the request
The analyst will forward the request to a Special Counsel to the Division Counsel (Wage and Investment). Once the opinion is returned by Counsel, OPQ will send an email to the initial requester, with copies to appropriate parties.
Counsel will provide an opinion within 90 days.
If an opinion is needed sooner than 90 days, please specify when it is needed in your email (e.g. within 10 days, 30 days, etc.).
IRS Counsel provided an opinion for SPEC Partners seeking financial grants requesting an endorsement from a SPEC employee or manager.
When asked, the employee or manager can provide the following statement: "We have worked with (insert partner name) since (insert date) in assisting families with free tax return preparation. They have been a wonderful partner for these services in the local community" .
Please keep any endorsements to the statement noted above. Direct any questions on this policy to the Chief, Oversight, Products and Quality.
The area office provides overall program directions to territory offices based on policy and guidance received from SPEC Headquarters, assesses the territory office accomplishments and allocates resources to accomplish program objectives.
The territory office has the overall responsibility for management of the volunteer programs at the local level. The territory office and its employees receive direction from the area office. Territory offices and its employees concerns and suggestions are required to be filtered through the area office. The territory office is responsible for direct communication to SPEC local partners and volunteers.
The Volunteer Protection Act of 1997 is not owned or written exclusively for the IRS. This is a Public Law and relates to businesses that use volunteers to provide services.
Section 6(6) of this Act (42 USC 14505(6)) defines a volunteer as an individual performing services for a nonprofit organization or a governmental entity (including as a director, officer, trustee, or direct service volunteer) who does not receive for those services more than $500 total in a year from the organization or entity as:
Compensation (other than reasonable reimbursement or allowance for expenses actually incurred)
Any other thing of value in lieu of compensation
42 USC 14503 (a) states that generally no volunteer of a nonprofit organization or governmental entity shall be liable for harm caused by an act or omission of the volunteer on behalf of the organization if all of the following apply:
Volunteer was acting within the scope of the volunteer's responsibilities in the nonprofit organization or governmental entity at the time of the act or omission
If appropriate or required, the volunteer was properly licensed, certified, or authorized by the appropriate authorities for the activities or practice in the State in which the harm occurred, where the activities were or practice was undertaken within the scope of the volunteer's responsibilities in the nonprofit organization or governmental entity
The harm was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer
A volunteer, whether a coordinator, sponsor employee, or student, who receives more than $500 per year as compensation for work on the volunteer program would not be protected from liability under the Act. Characterizing the payment as a stipend does not change the effect of the payment on the volunteer's status under the Act. A partner, whether grant recipient or not, who intends to pay their volunteers in excess of the amount stated above, should seek legal advice from their attorney regarding potential liability for their organization and their volunteers.
A request to change statutory language of the Volunteer Protection Act is not being pursued by the IRS.
SPEC employees shall avoid giving written advice on the Volunteer Protection Act of 1997. If a partner has questions regarding the Volunteer Protection Act, then SPEC employees can provide the partner with a copy of the Volunteer Protection Act, which is located on "The Point". For more information, refer to Publication 4299, Privacy, Confidentiality and Standards of Conduct - A Public Trust.
IRS allows partners to utilize Federal Grant funds to provide stipends to volunteers within the volunteer return preparation program. Stipends are a fixed amount of money paid at regular intervals as a salary or to cover living expenses. Under the VITA and TCE Grant Programs, stipends are an allowable expenditure and are specifically addressed within both grant application booklets.
For purposes of the IRS Grant Programs, a stipend can only be used to reimburse volunteers for out-of-pocket expenses.
The TCE Program is subject to the following rules specific to compensation:
Participants are allowed to use grant funds to pay salaries, wages and benefits of clerical personnel only
Grant funds can not be used to provide compensation in the form of salaries, wage and benefits of program sponsor executives or administrators
Grant recipients are allowed to provide volunteers a stipend for travel and food
The VITA Grant Program is also subject to rules specific to compensation. The VITA Grant funds cannot be used to provide compensation (money given in exchange for work done) for the following positions:
Tax Assistor/Preparer
Quality Reviewer
The VITA Grant Program allows its participants to provide compensation (in the form of salaries, wages and benefits) for the following positions whose roles and responsibilities, as described in the Publication 1084, Site Coordinators Handbook, does not include the preparation of tax returns:
Program and/or Financial Coordinator (not included in Publication 1084)
Site Coordinator
Clerical Support
Tax Law Instructor
Clerical Support
Information Technology Specialist (Computer Specialist)
Any other position accepted by the GPO following prior approval
The VITA Grant Program allows grant recipients to provide volunteers a stipend for travel expenses only.