Territory managers or their representatives are asked to send an e-mail to the appropriate area analyst within 5 business days after completion of the special event. The e-mail must include:

The Area will send reports by the 15th day of each month to Headquarters and a copy to O&A. The report periods are monthly based on calendar year, such as 1/1 – 1/31, due 2/15. Employee time and taxpayers assisted through outreach events prior to 1/1/07 will be reported by national headquarters.

National headquarters will also be reporting all costs associated with development of products and distributions, travel, training (products and travel), and relocation of impacted employees. SPEC employees are reminded to use accurate program codes for travel related to disaster support.

QSS cadre reviewers are selected annually using a competitive personnel selection announcement for a temporary detail assignment to the QPO . Selected QSS reviewers are provided specialized training. One senior manager in the QPO manages the cadre. The QPO reports to the O&A.

Each year, based on criteria established by SPEC, the SOI Office determines the number of randomly selected site reviews. The reviews are selected from the prior year site listing provided to SOI from O&A . This prior year return information is pulled from SPECTRM.

The QPO manager distributes and assigns the SOI selected sites to each QSS cadre reviewer. The distribution of sites is based on geographic location of both the site and the cadre reviewer to optimize the most effective cost savings to the government.

Once the QSS reviewer receives his/her case assignments, they are required to conduct extensive preliminary research.

The research includes accessing site and production information tools such as:

The QSS reviewer is responsible for determining if a site is open for the current filing season. All site visits must be scheduled and entered into the Quality SharePoint® by the last Friday in January. The QSS reviewer is responsible for any changes in their schedule and must keep the SharePoint® updated on a weekly basis.

Return Review is a non-intrusive method to determine the accuracy of key elements of the tax return based on supporting documentation provided by the taxpayer. The determination is completed by comparing the volunteer prepared return to the taxpayer provided information captured during the intake and interview process. Form 6729-C is used to capture report results of sample return reviews.

The goal is to complete the Return Review while the taxpayer is still present at the site, but after the return has gone through the site's Quality Review process. If a return is found to be inaccurate, the error or omission on the return will be captured on the Form 6729-C and then the return will be sent back to the preparer to be corrected.

All Return Reviews should be selected from the available returns completed at the site on the day of the review on a random basis. Site representatives, volunteers, quality reviewers and tax consultants should refrain from “hand-picking” returns to be reviewed.

The QSS reviewer must have the following in order to conduct the Return Review:

Upon entering the site, the QSS reviewer will identify themselves and thank the site coordinator for their participation in the VITA or TCE program and explain the review process. They will explain how QSS reviews are intended to determine site adherence to the QSR and the accuracy for return preparation.

Pub 4675, Acknowledgement of Return Review Participation, is used to secure the taxpayer's permission ro participate in the QSS review process. Publication 4675 explains the QSS review process including random selection of tax returns and removal of Personal Identifiable Information(PII) (names, address, banking routing information, contact numbers, etc.) from their return and supporting documents prior to submitting the return to headquarters. This publication is provided to a taxpayer after their return has been through the site’s quality review process, if any, and before the QSS return review is conducted.

The QSS reviewer must randomly select the next available return coming out of the site's quality review process (if the site has a quality review process) and obtain the taxpayer’s permission to review their return. If the site does not conduct quality reviews, the QSS reviewer should proceed with conducting the return review. Do not allow the return to be selected by anyone else at the site. This process is followed until three returns have been reviewed. The reviewer will conduct a return review using Form 6729-R, QSS Return Review Sheet, and will reference the Form 6729-R job aid to determine the accuracy of the prepared return.

Return reviews include but are not limited to:

After three returns are reviewed, a site review should be performed to determine site adherence to the QSR using Form 6729, Site Review Sheet, and the Form 6729 job aid.

Once the three return reviews are completed, if possible, prior to leaving the site, the names, Social Security Numbers, phone numbers, EIN, addresses, local business names, and any other identified PII should be redacted (removed) from the scanned returns and supporting documents.

If the reviewer is unable to redact the PII from the return and supporting documents due to time limits, the un-redacted returns must be secured in a Sensitive but Unclassified (SBU) folder on their computer prior to leaving the site. PII must be redacted prior to sending the case file to headquarters or uploading them to the Quality SharePoint .

A preliminary verbal feedback discussion with the site coordinator will be conducted prior to leaving the site. The discussion will address observed best practices and the preliminary results of the return and site reviews. Site coordinators will be advised that the final report will be provided within two weeks. If areas of non-compliance to the quality site requirements are identified, corrective actions will be recommended to the site coordinator prior to leaving the site and included in the written feedback.

As soon as possible, the QSS reviewer must correctly enter Form 6729 , Site Review Sheet and Form 6729-R, QSS Return Review Sheet, into the Quality Database(QD) located in SPECTRM. A QD User Guide, located on the Quality Sharepoint, has been developed for instructions on how to access and input the results into the QD.

Within two weeks, the final written results should be forwarded using the feedback template, which is located on the Quality SharePoint . Copies of Form 6729, Site Review Sheet, and Form 6729-R, QSS Return Review Sheet, must be attached to these results. Instructions for copying these forms are located on the Quality SharePoint® .

This e-mail must not be sent using secured messaging since it will be shared with national and/or local partners. These results will be delivered to the following:

This written feedback will consist of an e-mail with the results and any identified activities that includes, but are not limited to:

As soon as possible, but no later than five business days after receiving the QSS reviewers e-mail results, the Relationship Manager will review the information and e-mail the same results and forms to the following:

The Relationship Manager will complete any recommended corrective and/or follow-up actions if applicable and provide the Territory Manager and area quality analyst the status of the actions taken within seven business days from the date of receiving the feedback. The Relationship Manager’s corrective actions should be documented at the bottom of the results e-mail and forwarded back to the lead inter-rater reviewer.

If additional corrective actions and/or recommended follow-up actions were not warranted or were unable to be performed, the reasons must be documented and forwarded in the same manner listed above.

The Lead Inter-rater will ensure a copy of the Relationship Manager corrective actions are included in the case file.

If additional corrective actions and/or recommended follow-up actions were not warranted or were unable to be performed, the reasons must be documented and forwarded in the same manner and the Lead Inter-rater will document the case file.

Files will be maintained electronically. Paper case files will only be used if the reviewer experiences scanner problems.

The QSS reviewer will redact all PII from scanned tax returns and supporting documents prior to uploading the case file to the Quality SharePoint.

The QSS reviewer will upload the completed electronic case file to the SharePoint no later than seven business days from reviewer’s last day to edit forms. Paper case files will be mailed to Headquarters.

Inter-rater reviews provide a secondary review of the QSS return reviews.

Inter-rater reviewers will be certified in tax law to prepare returns at the advanced and military levels and any appropriate specialized tax law topics. The Inter-raters are required to conduct secondary level reviews, which include verifying the completeness of selected case files and determining the accuracy of the competed tax return. The results of these reviews will be used together with all QSS return reviews to determine the critical accuracy measure for VITA and TCE return reviews.

Field Site Visits of volunteer sites help us ensure consistency of operations and accuracy of return preparation.

Expected goals:

Below are tips for:

Field visits are an important value added benefit which SPEC provides and a critical component of the VITA and TCE operations. To improve quality and encourage consistent performance of sites, the territories should conduct field site visits.

Field visits should be selected by the territory, using the following criteria:

Field visits can be announced or unannounced. While Site Coordinators are notified during pre-filing season Site Coordinator’s training of the possibility of Site, Return, and Shopping reviews and field visits, the actual selection of a site for a visit may not be announced prior to the visit. If the Territory Manager judges the partner relationship will be in jeopardy by conducting an unannounced visit, the Partner/Site Coordinator may be contacted to alert them to the visit.

Tax consultants should always take into account the continuing operation of the site during the visit. Most field visits should be conducted between February 1 and April 15. However, visits should be conducted throughout the course of the year, especially when sites are open after April 15.

Some pre-work must be completed before going on the field visit. The tax consultant conducting the visit will need to obtain the following information to verify its accuracy when applicable:

Reviewers will use the Form 6729-F, Field Site Visit, to conduct the visits. Form 6729-F, Field Site Visit, and the related job aid will be used to capture data from the field visit. Form 6729-F should not be completed while at the site. A job aid will be provided to guide the Tax Consultants through the visit. Form 6729-F should be completed after the Tax Consultants has left the site and can be entered directly into the database without first completing a paper Form 6729-F. . The visit may be expanded to include other topics as dictated by the tax consultant, the partner and any special needs of the site.

Use the following publications and documents to assist with the field visit of VITA and TCE operations:

Tax consultants should observe the site’s activities and procedures while conducting the field visit. The site coordinator or their representative may be asked for clarification on site processes.

In all cases, tax consultants should take the opportunity to express gratitude and appreciation to the Site Coordinator and volunteers at the site.

In instances where a field visit reveals a finding requiring a change on how the site operates, the tax consultant should discuss the issue and its resolution with the site coordinator prior to leaving the site, and report it to the relationship manager assigned to the site, if appropriate.

All partners are strongly encouraged to conduct Site and Return reviews at their volunteer sites to help in ensuring consistency in site operations and affirmation of accurate return preparation. The partner organization should establish a schedule to visit the sites in their areas, using a standardized approach including establishing a frequency of review, a method in conducting reviews and performing follow-up reviews.

The territory manager will make the determination on who will conduct field site visits. Generally, field visits are conducted by the Tax Consultants designated as the site’s or partner’s Relationship Manager.

Territory managers are required to perform at least one field performance review on each tax consultant conducting field visits.

) If the Territory Manager assigns the field visit to a Tax Consultants not assigned to that site or partner, the Tax Consultants will provide immediate verbal feedback to the assigned Relationship Manager. Feedback includes providing positive comments and/or reporting any identified problem areas and providing recommended corrective actions.

The Quality Area Analyst should work with each territory during the planning stages to ensure all procedures are followed. Area offices must implement a process to ensure adequate oversight of all volunteer sites is adhered.

It may be necessary to conduct a follow-up visit of a site to ensure adherence to a requested change in operations. These follow-up visits should be looked upon as a way to assist site coordinators in improving their site operations or possibly to assist them in adopting other best practices to alleviate pitfalls they may have encountered. Follow-up visits should be conducted within 7 days of the initial visit.

The timing of a follow up visit may be strongly influenced by the issues to be resolved. For instance, a site needs to make changes in its electronic filing transmission process but they only transmit once a week. It would not be of benefit to visit the site when they are not transmitting. In the event the visit reveals a site disregarding the QSRs or other requirements, the coordinator should be instructed on how to bring the site into compliance. A follow up visit should be conducted to ensure the site has corrected the concerns. If the site has not corrected the concerns identified, consult with the territory manager to determine what further action should be taken. As a last resort, procedures should be followed for closing a site. These procedures are located in the VITA and TCE Site Requirements and Inappropriate Activities.

During these visits, the territory employee will cover a series of key issues that include (but are not limited to):

Every SPEC employee field visit to a site will be captured in the new site visit-reporting database. A training guide and job aid for access to and use of the Field Site Visit Database is available on SPEC Quality shared drive. The database was developed to track the purpose of these visits, the topics covered, and specific site demographic information, such as the number of computers at the site, software used, internet connections, etc., critical to SPEC’s continued success. Field site visit data will be captured throughout the year, from the beginning of site setup until site closure, even if the sites are open beyond the filing season.

Key points regarding site visit documentation:

Inform the site coordinator of any findings from the visit prior to leaving the site, and, follow-up by e-mail to the site coordinator (and state coordinator if AARP) within 7 calendar days of the visit.

Site visits may be coordinated in advance with partners, either announced or unannounced as resources permit or the situation dictates. A minimum number of field site visits will be pre-planned by the territory to ensure a minimum number of territory sites receive a site field visit. In addition, supplemental or ad-hoc field visits may be conducted as needed or deemed appropriate by the territory manager. Field site visits may be conducted by anyone on the territory staff, whether the primary relationship manager or not. There is no grade restriction on who may conduct a visit, although employee experience level should be considered.

Visits should be planned to maximize available travel resources (e.g., several site visits in a particular area in one day). Since these are not formal reviews, it is estimated that required visits will be relatively brief, lasting no more than 30 minutes (unless other SPEC assistance is required). No formal return reviews will be conducted during site visits.

Throughout the filing season, data collected is available for Territory Office analysis. The analysis will help SPEC and its Partner assess the sites’ current and future performance, and validate the consistency of operation as compared to the Quality Site Requirements. This will also allow SPEC and its Partners a way to effectively predict the continued success of the volunteer site. The IRS territory office will analyze the data for trends or patterns and compare how a process or activity is performing before and after a solution has been put in place.

A national SPEC Quality database is provided in which all Site, Return and Shopping Reviews as well as field visits are captured, both SOI and Criteria selected. The data is available at the Territory, Area and National levels for analysis and for sharing with partners. The data is available in reports for specific weeks of activity or cumulatively for the Filing Season. On a national level the data collected will be used to calculate accuracy measures, to inform policy or process changes and to update publications, forms and volunteer training for the upcoming filing season.

Findings related to any of the QSR should be resolved using the QSR corrective actions guidance on The Point at http://win.web.irs.gov/spec/SPEC_Quality.htm . Findings not covered in the QSR or corrective actions, such as those identified in the Internal Referral Process, should be referred to headquarters.

The purpose of the internal referral process is to provide employees guidance on what to do when an external stakeholder (SPEC partner, VITA and TCE site, or individual volunteer) exhibits behavior which could jeopardize the integrity of the VITA and TCE programs. This process was developed to ensure that taxpayers using the services offered through the VITA and TCE programs could be confident they are receiving accurate return preparation.

Partners, VITA and TCE sites, or individual volunteer behavior must be compliant with the fundamental foundation of the SPEC VITA and TCE programs to ensure their continued growth and instill taxpayer trust. Behavior of volunteers or partners that diminish taxpayer trust may endanger the integrity and effectiveness of the VITA and TCE programs, and therefore must be quickly identified and removed from the program.

Resembling the internal referral reviews, the scenarios used to evaluate the site will be designed to uncover the specifics of the allegations or reason for the referral. Notification to the territory manager and area director will be made prior to the referral review being conducted.