Territories should encourage partners or site managers to contact state and local tax officials to conduct training on the preparation of state or local tax returns. This training may be conducted after or in conjunction with the federal tax training.

To help enrolled agents maintain their qualifications the, Director Office of Professional Responsibility has set continuing professional education (CPE) requirements. One means that enrolled agents can earn CPE credit is by serving as a certified instructor or presenter in the SPEC programs.

Enrolled agents can be helpful in providing professional tax related services. Offering CPE credit, therefore, can be a way to encourage enrolled agents to participate in SPEC programs such as VITA and TCE as a certified instructor or volunteering as a site coordinator. Enrolled agents can also perform Community Outreach as presenters, or any other similar type activities that require certification in tax law. Enrolled agents can meet the objectives of CPE by assisting taxpayers using their tax law certification experience.

SPEC territory managers determine which programs have needs that can be met by enrolled agents wishing to serve as volunteers.

For a three year cycle from February 1, through January 31, enrolled agents may earn a maximum of 36 hours of CPE credit for course instruction and preparation time. This is 50 percent of the continuing education requirement. The 36 hours may be accrued during any 12- month period within the three-year enrollment cycle or spread across the cycle. No credits may be carried over from one cycle to the next.

The Director, Office of Professional Responsibility and Treasury Department Circular No. 230 provide information on continuing professional education for enrolled agents. Any questions on enrolled agent CPE credit requirements should be directed to:

Director, Office of Professional Responsibility ATTN: N:C:SC:DOP
1111 Constitution Avenue, NW
Washington, DC 20224

Enrolled agents may earn one hour of CPE credit for each contact hour they instruct or make a presentation. The agents may also earn two hours of CPE credit for actual subject preparation time, such as testing for certification for each contact hour they instruct or make a presentation. Presentation of the same subject matter in an instructor, discussion leader, or speaker capacity more than one time will not qualify for continuing education credit.

IRS instructor training and certification provided to an enrolled agent will be counted as credit toward their CPE requirement in the same manner as if they attended a privately sponsored course on changes in tax law; however, the hours used for instructing, presenting and preparation (training and Certification) will be certified by the SPEC Territory Manager once the enrolled agent completes the presentation or instructors assignment as an agreement made between the Territory Manager and the enrolled agent prior to the engagement.

The SPEC territory manager is responsible for certifying the instructor and/or presenter services performed by an enrolled agent for CPE credit. SPEC territory managers will perform the certification by providing the following information on IRS letterhead to the agent:

SPEC Managers or their designees will individually sign each certification. SPEC Territory Managers should retain file copies of certifications issued for three (3) years.

The SPEC Training Support Tool is used to assess each partner’s training needs. Territory offices can assess the level of risk for each partner based on a review of the partners’ prior year results; reject rates, production, Quality Site Requirement results and return review results. Results gathered from Form 13826 will help determine SPEC’s level of involvement with each partner. Although the use of Form 13826, SPEC Training Support Tool is optional, it can be a useful guide for new partnerships.

The intent of the Standards of Conduct is to provide guidance and a structure for regulating VITA/TCE volunteers and to protect taxpayers. All VITA/TCE volunteers are required to certify by taking pass the Volunteer Standards of Conduct Training and passing the test for this course. This must be accomplished before certification before the volunteer permitted to work at a VITA/TCE site, In addition, ALL volunteers requiring to certify in tax law must take the Volunteer Standards of Conduct Training and pass the test can prior to certifying in tax law (i.e. Basic, Intermediate, Advanced, etc.).

The Volunteer Standards of Conduct training contains the following information:

SPEC will provide the Standards of Conduct Training to be taken in one of two methods, electronically and in print. The Volunteer Standards of Conduct Training is located online using Link and Learn Taxes or by using in Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest or online through Link and Learn Taxes.

The preferred method for completing the certification is online through Link and Learn Taxes. The electronic test is immediately graded. Volunteers that earn a passing score (i.e. 80 percent or higher) can proceed to certify in tax law (i.e. Basic, Intermediate, Advanced, etc.). Once completed, Form 13615, Volunteer Standards of Conduct can be completed and signed electronically. For classroom training, volunteers can take the test in a classroom setting or on their own using Link and Learn Taxes. If the test is administered in a classroom without the use of Link and Learn Taxes, then the sponsoring organization must will grade the test. Once the volunteer passes the test, if applicable, the volunteer can proceed to certify in tax law

Even if a volunteer will not handle tax information (i.e. a greeter), the volunteer must still pass the Volunteer Standards of Conduct certification test.

All volunteers are responsible for providing the highest quality and best service to taxpayers. Along with this responsibility, all volunteers must sign Form 13615 , Volunteer Standards of Conduct each year, stating they will comply with the program requirements and uphold the highest ethical standards. Furthermore, all SPEC partners must sign Form 13533, Sponsor Agreement, certifying they will adhere to the strictest standards of ethical conduct. For more information on the Volunteer Standards of Conduct Agreement, please see IRM 22.30.1.3.14.9.2.

Refer to W&I's EEO and Diversity home-page at http://win.web.irs.gov/eeo.htm for interpreter services, look on the home-page under the banner that reads "Disability" and click on "Interpreter Services Procedures"

Procedures were developed to assist partners with consistent instructions for operating a new free tax preparation model, Alternative VITA and TCE sites, 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.

SPEC proposes a model that advocates two organizations/sites partner to provide VITA and TCE services through the incorporation of two components:

The Intake Site can be located in a rural area or in a location where taxpayers cannot access a traditional site. No tax returns will be prepared at the Intake Site. Any volunteer, IRS-certified or non-IRS-certified, will review the taxpayer’s proof of identity and source documents and initiate the intake process by providing the taxpayer with Form 13614 -C , Intake and Interview Sheet (IRS or partner created and approved) to complete.

Non-IRS-certified volunteers cannot provide any tax advice to the taxpayer and should advise the taxpayer to discuss any concerns with an IRS-certified volunteer. The Intake Site may fax, e-mail, scan or mail copies of the taxpayer’s documents necessary for preparation of the tax return at the Preparation Site.

IRS-certified volunteers, located at the Intake Site, can conduct a face-to-face interview and quality review with the taxpayer. The Intake Site volunteer will fax, e-mail, scan or mail copies of the taxpayer’s necessary documents to the Preparation Site for preparation of the tax return. In these cases, the return is prepared by the Preparation Site in order to e-file the tax return.

The Preparation Site may be located in a more populated or centralized area. This site location will prepare tax returns as:

IRS-Certified volunteers at the Preparation Site will review the taxpayer’s documents faxed, e-mailed, scanned or mailed from the Intake Site to prepare the tax return. The IRS-certified volunteer will call the taxpayer and conduct the interview while verifying the information included on Form 13614-C,, Intake and Interview Sheet. The certified volunteer may or may not keep the taxpayer on the phone while the return is prepared. However, they will complete the return based on the information received and the taxpayer’s interview.

Once the certified volunteer completes the return, it must be faxed, e-mailed, scanned or mailed back to the Intake Site or directly to the taxpayer for their review. After the taxpayer has reviewed the return, a certified volunteer must talk to the taxpayer to conduct the Quality Review of the prepared return and then secure required taxpayers’ signatures on Form 8879 , IRS e-file Signature Authorization. The taxpayer or the Intake Site will fax, e-mail, scan or mail the taxpayer’s signed Form 8879 with the required attachments (W-2s, etc.) back to the tax Preparation Site for e-file transmission.

Each Preparation Site will serve taxpayers that meet the current VITA and TCE guidelines.

A Preparation Site location will apply for only one EFIN and associated SIDN for use to prepare tax returns, both, as a Traditional Tax Preparation Model site and as a Virtual VITA/TCE Model site. The Preparation Site should insert the Intake Site’s SIDN on the necessary tax forms.

Each Intake Site location should obtain a separate SIDN to be used on all tax returns prepared using the Virtual VITA/TCE Model.

All sites must conform to the software contract requirements. See Pub 3189, Volunteer e-file Administrator Guide for more information.

The volunteer at the Intake Site will:

The Virtual VITA/TCE Site Model, Taxpayer Consent should contain and explain the entire process including:

The volunteer at the Intake Site will do the following:

The IRS-certified volunteer at the Preparation Site will call the taxpayer and conduct an interview using the completed Intake and Interview Sheet, supporting documents, and reference materials (if necessary). Additionally they will prepare the tax return ( use the SIDN designated for the appropriate Intake Site).

An IRS-certified volunteer at the Preparation Site will call the taxpayer to conduct the Quality Review by confirming the accuracy of the information on tax return based on the source documents, Form 13614-C , Intake and Interview Sheet and the taxpayer’s interview.

If an IRS-certified volunteer is located at the Intake Site, they may conduct the quality review with the taxpayer, preferably face-to-face.

Once the taxpayer receives and reviews the completed tax return, the taxpayer will sign Form 8879 , IRS e-file Signature Authorization.

Either the taxpayer or a volunteer at the Intake Site will return the signed Form 8879 , IRS e-file Signature Authorization to the Preparation Site for e-file transmission.

All documents, including the Form 8879, IRS e-file Signature Authorization and the signed “Virtual VITA/TCE Site Model, Taxpayer Consent” 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. Volunteers are allowed to return the Form 8879 to the taxpayer. The Preparation Site or the local SPEC office retains the signed "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:

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:

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:

Relationship Managers should take the following actions to ensure that SPEC maximizes the potential of the FAST program:

Sites can request equipment for the FAST model (since SPEC is actively promoting this initiative). Equipment requests should be identified by the territories and submitted through to HQ for processing. See IRM 22.30.1.4.2 for general information about computers for volunteers.

Although the ITIN does not authorize the individual to work in the U.S., ITIN holders frequently file tax returns under their ITIN with attached Form W-2 showing the SSN that they provided to an employer. This creates an ITIN/SSN mismatch.

IRS contacts employers to verify wages and withholding as part of its efforts to detect fraudulent returns. The ITIN/SSN mismatch alerts the IRS that the wages were not earned by true owner of the SSN and prevents erroneous notices regarding unreported income from being issued to that taxpayer.

Partner information is required for all partners (includes coalitions) that deliver leveraged production. Without linking activity to a partner for tax preparation production, tax preparation production will be shown as "direct" activity.

Partner information captured in the partners module is also used to administer the annual Partner Satisfaction Survey. Information in the module must be kept up-to-date to ensure statistical validity of the sample and the information necessary to communicate with our partners.

Always select the SPEC programs a partner supports when creating a partner record. Update this information as the relationship develops and matures.

It serves to capture whether the partner received federal financial assistance (Title VI) and whether they certify they will not discriminate against potential recipients of the assistance.

The partners module also captures local affiliation with national organizations. Through linking local partners to national partners, NRP is able to provide their national partners with the impact of their involvement with SPEC.

When the partner is involved in tax return preparation activities, the partners should be linked to equipment loans to provide a comprehensive list of the IRS resources used to support their activities and to the sites they sponsor. Creating the correct linkages throughout the SPECTRM modules provides valuable information of partner performance.

The contact module manages all volunteer information. Not all volunteers are required to be added to the module. However, those that serve in a position requiring interaction with SPEC such as site coordinator, primary partner contact, software and equipment contact or outreach contact must be recorded in SPECTRM.

Information captured includes street and e-mail addresses, phone and fax numbers, and designations of the roles the contact performs. These roles include primary contact, information provider or volunteer.

Volunteer information in this module can include identification, contact skills, training certification date and site assignment data. For volunteers serving in the role of site coordinator, the system should be updated to reflect the delivery of site coordinator training and the delivery method.

It provides the opportunity to list a contact once even though they may serve in multiple roles such as partner contact, equipment contact, site contact, or production contact.

It provides key information for ensuring continued contact with those individuals which support our program. By having these contacts recorded in the system, continuity in relationships is assured even when the key relationship manager changes.

It provides a method for capturing e-mail addresses to allow for the push out of messages more quickly through e-mail over other methods.

Contact information included in this module is used by all other modules and for some reports– partners, sites, equipment, tax software orders, and production. Information must be kept current to facilitate this use. It is especially important that proper capitalization is used for the generation of Property Loan Agreements. Entering someone as "Jane Doe" will result in the generation of a loan agreement with "Jane Doe " For a professional product, it should be input as "Jane Doe"

Contacts should only be deleted from SPECTRM once determined they are not the person in control of IRS resources (e.g.,, printers and computers).

The sites module allows the user to input tax preparation site information into SPECTRM for documenting the number, type, and location of sites providing free return preparation.

Information maintained in the database is also shared with the Servicewide Electronic Research Program (SERP) used by IRS toll-free assistors to inform the public of available locations, times, and special assistance offered at sites that are open to the general public. Sites not open to the general public are not shared with SERP. Only complete records meeting the criteria for SERP posting are shown. Missing information will prevent a site from displaying on SERP.

As a result of the module linkages in SPECTRM, users have the capability of viewing all related information concerning the tax preparation site. The tabs displayed in this module include General Information, Days and Hours, Equipment, Volunteers and Contacts, Tax Software Orders, and Comments. Any special services provided at a site should be input.

It is imperative that all leveraged sites are linked to the partner that is operating the site. The sites not linked to a partner are considered direct sites in SPECTRM and will not be counted as leveraged activity in the production reports.

All VITA and TCE non-AARP sites must be input into SPECTRM by the territory, even if they will not be open to the general public. Sites not open to the general public may include sites on military bases limited to base personnel or sites open to residents of a housing complex.

Basic AARP site information is provided by National AARP Tax-Aide and imported to SPECTRM. For AARP sites, territory offices key the Electronic Filing Identification Number (EFIN), software used, and languages, along with linking the site to contacts and/or partner information.

If a site operates in different locations, then each location must be entered into SPECTRM with the different address, phone number, dates and hours of operation.

Sites are only considered active sites for the current year once the box "open for XXXX" is checked. XXXX is the current year, e.g.,, 2011, 2012, etc. If the data is not confirmed, do not check the "open for XXXX" box.

For all non-AARP sites, the Days and Hours tab must be populated except for appointment only sites. It is imperative that each day a site is open is entered separately in the Days, Time, E-file, and Other fields. If a site is open three days, then three entries must be made showing each individual day of the week. The Time field must be entered as HH:MM. The designation for AM or PM is also required. If you input, "Yes" to e-file, then each day e-file is offered must be indicated.

Once data is input into this section, it will populate the "gray box" with a continuous "string" of information. This is the information that is displayed in SERP for non-appointment only sites. If a site is marked appointment only, no information from this section goes to SERP.

Days and hours information is not required on "appointment only" sites but a phone number is required. Be sure this is input when appointment only is checked.

It is not necessary to re-input all VITA and TCE site information each year. Site information need only be updated once the information is provided by the partner. New non-AARP sites must be entered in SPECTRM.

All required input fields must be input by early January for all sites opening in the upcoming filing season when we have good information. A field for tax software used was added to the system. This information should be confirmed annually and is used to project the number of software licenses needed. Fields were also added to capture whether sites using software do so under an approved exception.

When reviewing site information for accuracy, ensure that the:

The Equipment Module in SPECTRM provides inventory information for tracking equipment used in the VITA and TCE programs and is used to place orders form laptops for shipment from the VITA and TCE Depot .

Equipment on loan must be linked to a contact and may be linked to a partner and/or a site. Information included in the module is shared with End User Equipment and Services for update of their Information Technology Asset Management System (ITAMS).

The equipment module allows SPEC to meet the requirement to provide annual inventory certification for ITAMS.

All computers and printers used to support the VITA and TCE volunteer return preparation effort must be controlled on SPECTRM.

The system allows for linking equipment to the contact information recorded in SPECTRM to eliminate the need to maintain separate systems with similar data. While equipment is on loan, it should reflect the appropriate contact information to allow SPEC to easily locate the equipment if needed. Users may also link the equipment to a partner and/or a site. Although not required, this is recommended because it will provide valuable information for relationship managers in assessing the productivity of the site or partner in relationship to the equipment we loan.

The system provides for electronic generation of the Property Loan Agreement (PLA). Once equipment is assigned to a contact, the user may print the PLA for that session. Subsequent loan of other equipment will generate a different loan agreement for the additional equipment.

The system will allow the reprint of a PLA and provides the user an option to display all equipment loaned or only equipment loaned on a single loan agreement.

Effective controls on equipment provide territories and areas key information used to make decisions on whether to partner when technology resources are required to support the initiative.

During FY 2010, the production module will not be used to capture media/non-media outreach contacts. SPEC Measures Team will be establishing a new outreach measure in FY 2011.

The tax software orders module provides for electronic generation of a "real-time" inventory of software by territory and by area.

The module builds from the information contained in the Sites and Contacts Modules. Before an order can be placed, the site must be in the sites module and must be identified as an e-file site. The site name, address, program type, SIDN, EFIN and transmitting EFIN are populated from the sites module.

No changes to this information can be made in the tax software orders module. If any information is missing or inaccurate, the changes must be made in the sites module.

The shipping address, shipping name, phone number, and e-mail address, are populated from the contacts module. It is very important that the e-mail address provided with the software order is accurate. This e-mail address is automatically loaded in the vendor’s e-mail group code and is used to provide shipping and update information to the individual. For this reason, do not use the IRS SPEC Relationship Manager’s e-mail address unless the site is managed by the IRS SPEC Relationship Manager.

The territory offices are responsible for the order accuracy and the input of all orders in SPECTRM.

SETR Codes for disaster support should be followed. Headquarters will identify specific SETR codes for disaster support activities (i.e. travel, training, development of products etc). Territories should ensure all employees are using the appropriate codes when providing disaster support.

For current SETR Codes, please see SETR Codes for SPEC located on the SPEC intranet home page located at http://publish.no.irs.gov/docs/pdf/32816C07.PDF under "Reference."