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This section provides guidelines, instructions, objectives and reporting requirements for the Stakeholder Partnerships, Education and Communication (SPEC) programs. It is to be used by SPEC territory managers, tax consultants, analysts, and other Internal Revenue Service (IRS) employees who implement SPEC programs.
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IRM 22.30.1 is provided to all headquarters, area, and territory SPEC employees, and must be distributed in all territory offices and training offices.
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SPEC is the outreach and education function of Internal Revenue Service’s 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 also seek to create and share value by informing, educating, and communicating with our shared customers.
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SPEC achieves its mission by combining resources and goals with other organizations for better access to lower income populations in local communities. This approach is known as a "leveraged " approach. That is, it places an emphasis on partner involvement and introduces relationship management as a key element in its operations.
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SPEC’s partners are organizations of all types—corporate, faith-based, non-profit, educational, financial, and government—that share the same customer base as SPEC. SPEC’s customers are people who file individual income tax returns (Form 1040).
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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 SPEC is able to more effectively achieve its mission.
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SPEC uses a three-pronged approach to serving the W&I taxpayer: tax awareness and education, tax preparation, and financial literacy.
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Tax awareness and education -Coalitions 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.
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Tax return preparation - Working together to help people get their tax returns prepared is the second component of SPEC’s approach. SPEC’s well known volunteer tax preparation programs (Volunteer Income Tax Assistance and Tax Counseling for the Elderly) draw eager responses from community leaders who have common goals and customers. Many coalitions are formed by partners who bring existing social or tax services to the table. Community Action Agencies and senior citizen organizations, for example, may bring volunteers and expertise so that a coalition’s centralized Volunteer Income Tax Assistance (VITA) site can be open five days a week for everyone from students to the elderly.
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Financial literacy - Encouraging financial responsibility is the third component of SPEC’s three-pronged approach to coalition building. SPEC and its partners educate low income taxpayers to asset-building opportunities. For example, banks and credit unions that are coalition members may offer incentives for low- to moderate-income workers to open bank accounts, encouraging families to use a portion of their tax refunds to begin saving. Incentives like this often present an affordable way for taxpayers to begin asset building
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In conjunction with partnering 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.
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SPEC programs are 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.
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SPEC program materials developed or revised after 1/1/95 contain language stating that, "Upon request, accommodations for persons with disabilities will be provided by sponsoring organizations in cooperation with the IRS" . The IRS materials provided via Electronic Information Technology (EIT) after June 21, 2001 will meet the requirements of Section 508 of the Rehabilitation Act (29 U.S.C 794d), as amended by the Workforce Investment Act of 1998 (Pub. L. No. 105–220, Sec. 408(b) 112 Stat. 936, 1202, (Aug. 7, 1998).
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The following is a list of commonly used acronyms & abbreviations in SPEC.
Acronyms & Abbreviations Description AAPA Advance Acquisition Planning Agreement AD Area Director ADC Area Distribution Center AEITC Advance Earned Income Tax Credit AFS Automated Financial System AFTC Armed Forces Tax Council BOD Business Operation Division BPR Business Performance Review BSM Business Systems Modernization BSP Business Systems Planning BSSO Business Systems Security Office CAF Centralized Authorization File CAPS Computer Assisted Publishing System CARE Customer Assistance, Relationships and Education CBA Cash By Appropriation CBOP Community Based Outlet Program CBP Community Based Partnership CE Communications and Education CFP Customer Funded Project CFR Code of Federal Regulations CONOPS Concept of Operations CRA Community Reinvestment Act CSIRC Computer Security Incident Response Capability CTC Child Tax Credit CUES Cross-unit Executive Support CVC Corporate Volunteer Council C-VITA Condensed Volunteer Income Tax Assistance DCM Distribution Channel Management E&PD Education and Product Development EA Enterprise Architecture ECC Enterprise Computing Center ECC-MEM Enterprise Computing Center E-Filing Electronic Filing EFIN Electronic Filing Identification Number EFTPS Electronic Federal Tax Payment System EITC Earned Income Tax Credit EONS Electronic Online-Output Network System ERO Electronic Return Originator EROLS Electronic Return Originator Locator Service ESC Executive Steering Committee E-Services Electronic Services ETA Electronic Tax Administration ETIN Electronic Transmitter Identification Number EUP Employee User Portal FAQ Frequently Asked Question FDIC Federal Deposit Insurance Company FICA Federal Insurance Contributions Act FISMA Federal Information Systems Security Act FTE Full Time Equivalent FMR Field Media Relations FO Field Operations FRC Federal Records Centers GAAP Generally Accepted Accounting Principles GAO Government Accountability Office HHS Health and Human Services HQ Headquarters HRConnect Human Resources Connection ICPC Internet Content Process Coordinator IDA Individual Development Account IMDDS Internal Management Document Distribution System IMPR Imprest Fund (Convenience Checks) IMS Individual Marketing Services IMT Inventory Management Tool IRC Internal Revenue Code IRM Internal Revenue Manual IRS Internal Revenue Service ITAMS Information Technology Asset Management System ITIN Individual Tax Identification Number ITRAK Information Tracking System JAMES Joint Audit Management Enterprise System JV Journal Voucher KETRA Katrina Emergency Tax Relief Act LAN Local Area Network LEP Limited English Proficiency LITC Low Income Tax Clinic LITS Legislative Implementation Tracking System LOU Letter of Understanding MA Management Assistant MOU Memorandum of Understanding MSLA Master Service Level Agreement NAB National Asset Building NACAA National Association of Community Action Agencies NAF National Academy Foundation NCUA National Credit Union Association NDC National Distribution Center NPL National Public Liaison NTE Not To Exceed NTEU National Treasury Employees Union O&A Oversight and Analysis OCN Originator Control Number OLA On-Line Applicants Database OP Operational Priority OPD Organizational Performance Division P&PD Product and Partnership Development PAC Program Activity Code PAT Participants Acceptance Testing PBT Process Based Training PII Personally Identifiable Information PIN-VRPP Password Identification Number - Volunteer Return Preparation Program PLA Property Loan Agreement PM Program Management POA Power of Attorney POC Point of Contact PTIN Preparer Tax Identification Number QAMS Quick Alerts Messaging System QIP Quality Improvement Process QNA Quantity Needs Assessment QNS Quantity Needs Survey RAL Refund Anticipation Loan REFM Real Estate and Facilities Management REO Recognized Employee Organization RIS Request for Information Services RM Relationship Manager RTS Request Tracking System SBU Sensitive But Unclassified SERP Servicewide Electronic Research Program SETR Single Entry Time Reporting SIDN Site Identification Number SL Stakeholder Liaison SOC Span of Control SOI Statistics Of Income SOW Scope Of Work SP&D Strategic Planning and Development SPEC Stakeholder Partnerships, Education and Communication SPIF Single Point Inventory Function SPO Strategic Planning Office SPP Strategy & Program Plan SRM Stakeholder Relationship Management STARS SPEC Taxpayer Assistance Reporting System STCP Student Tax Clinic Program SWAP Service-Wide Action Plan TA Tax Assistor TAC Taxpayer Assistance Center TAS Taxpayer Advocate Service TCE Tax Counseling for the Elderly TE/GE Tax-Exempt / Government Entities TIGTA Treasury Inspector General for Tax Administration TIN Tax Identification Number TM Territory Manager TPDS Third Party Data Store TPOS Tax Processing Operations Support TC Tax Consultant ULC Universal Location Code UPS United Postal Service USCIS United States Citizenship and Immigration Services UTS Universal Tax System UWA United Way of America VECTA Volunteer Embassy and Consulate Tax Assistance VITA Volunteer Income Tax Assistance VQA Volunteer Quality Alerts VRPP/QIP Volunteer Return Preparation Program/Quality Improvement Program W&I Wage and Investment WebRTS Web Request Tracking System WP&C Weekly Performance & Cost Report XD Executive Development XR Executive Readiness
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Document 12520 (Rev. 8-2009) The SPEC Business Model – Concept of Operations (ConOps) was revised to update the guiding principles. The previous guiding principles were the same as those used for the development of the Taxpayer Assistance Blueprint (TAB). The new guiding principles are aligned with the IRS Strategic Plan 2009 – 2013. Four are aligned with the Objectives under Goal #1- Improve service to make voluntary compliance easier. The fifth principle is one of the Objectives under the Strategic Foundations – Invest for High Performance. The revised SPEC Guiding Principles are:
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Incorporate taxpayer perspectives to improve all service interactions
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Expedite and improve issue resolution across all interactions with taxpayers, making it easier to navigate the IRS
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Provide taxpayers with targeted, timely guidance and outreach
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Strengthen partnerships with tax practitioners, tax preparers, and other third parties in order to ensure effective tax administration
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Make the IRS the best place to work in government
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Each guiding principle also has significant actions to help the organization realize its mission.
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Document 12520 (Rev. 8-2009) The SPEC Business Model – Concept of Operations (ConOps) is located on the SPEC web site, The Point, at http://win.web.irs.gov/BSP/CARE_CONOPS.htm
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This section provides guidelines on the day-to-day operations of SPEC in both field and headquarter offices. Some additional information can be found in references indicated in each section. Information regarding W&I financial procedures is available at <http://win.web.irs.gov/finance.htm>
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The following are due dates to input information into the budget spreadsheets located in SPEC's public folders.
BUDGET ITEM DUE DATES TRAVEL 15th day of each month for all travel expended for the previous month OVERTIME 5 days after the end of each pay period CONVENTIONS Same day as RTS request is FUNDED by FINANCE OFFICE OFFICE SUPPLIES Same day as RTS request is FUNDED by FINANCE VITA1 SUPPLIES Same day as RTS request is FUNDED by FINANCE OFFICE SF-182 must be faxed to Headquarters in care of (c/o) Program Management and include RTS # on top of SF-182. Call or E-mail Program Management to notify of the fax. OFF-SITE TRAINING Same day as RTS request is FUNDED by FINANCE SPACE Status of all requests must be updated on a bi-weekly basis
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The following table lists other budgetary due dates
REPORT OTHER DUE DATES BANKCARD HOLDER'S RECONCILIATIONS 28th of each month (To Beckley and to Finance Office) EMPLOYEE SERVICE RECORD REPORT Area offices are responsible to review their area's report on a pay period basis, and take the necessary action to have errors corrected CE 08 and 09 REPORTS (Unliquidated Commitments & Obligations) Area offices are responsible to review their area's report on a monthly basis, and take the necessary action to have funds un-committed and de-obligated (if applicable)
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For guidance on what is deemed inappropriate use of government purchase cards, travel cards (individual and centrally billed), and the Convenience Check Program go to the following AWSS website: <http://awss.web.irs.gov/ess/CCS/Inapp_Use_042304.doc> . The guidelines were updated July 10, 2007.
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Penalties for misuse of a purchase or travel card can be found at http://hco.web.irs.gov/pdf/penalty-credit.pdf - Discipline and Disciplinary Actions - Policies, Responsibilities, Authorities, and Guidance.
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The Financial Management Code Handbook can be found at http://cfo.fin.irs.gov/SPB/Operational_Guidelines/F.M.Codes/Archives/FY%202006%20Financial%20Management%20Codes%20Handbook.pdf . If questions arise regarding the use of this handbook, please contact your manager.
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SPEC employees are required to exercise due diligence and adhere to the service wide policies set forth in IRM 10.8.26.4.1.1, Laptop Transit and Travel Security Requirements. In addition to these guidelines, employees are never to store laptops in a vehicle overnight as the laptop is considered unattended.
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In addition to the lost/stolen IT equipment reporting instructions provided for in IRM 10.8.26.4.2, Incident Reporting Requirements, SPEC employees are required to report lost/stolen equipment via voice mail system and E-Mail to the followings:
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Director, Stakeholder Partnerships Education and Communication
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Director, SPEC Field Operations
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Chief, SPEC Program Management
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IT Security Policy Analyst, SPEC Program Management
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IT Security Policy Analyst, CARE Program Management
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Purpose
To provide hiring and staffing guidance in order to ensure that there are sufficient labor dollars and FTE's within SPEC's financial plan. -
Types of actions
All actions affecting hiring and staffing must be approved by headquarters prior to the proposed effective date and the selection notification. The most common actions are:-
New Hires (permanent and temporary NTE)
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Attrition backfills
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Details
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Temporary promotions.
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Guidelines
Requesting official is responsible for reviewing and adhering to guidelines set forth in the National Treasury Employees Union (NTEU) Agreement regarding details and temporary promotions for bargaining unit positions before submitting requests for consideration of approval. All requests require the use of the W&I Hiring Request Form, it can be found at http://win.web.irs.gov/specdocs/Sr_Mgr/HiringApprovalForm.doc approval consideration.Reminder:
Submit a separate request for each action.
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Time Frame
Response time for all requests is five (5) workdays. -
Staffing Chart
Headquarters will enter all approved hiring and staff changes onto the SPEC staffing chart on a pay period basis. -
Important Reminders
The following are reminders to consider when submitting approval requests-
NO details or temporary promotions can begin or be extended without receiving written approval
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NO employees or selectees are to be informed prior to receiving the approved request form from headquarters
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Address to FAX Requests
FAX completed hiring request forms for approval consideration to the designated SPEC Program Management analyst at 404–338–9037 or 404-338-8742 -
Approval Process
The following is the approval process for all hiring and staffing requests:Step Action 1 Requesting Official (Originator): -
Prepares W&I CARE Hiring Approval Form
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Faxes the completed form to Headquarters Program Management staff for review.
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Calls HQ policy analyst to inform request is being faxed
2 Headquarters Program Management Staff: (Designated HQ Policy Analyst) -
Designated HQ policy analyst Quality reviews form and prepares package for final approval of director of SPEC
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Forwards package to chief of Program Management for review
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Signs the Hiring Request Form (approval/disapproval)
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Forwards to the Hiring Request Form to the appropriate director, e.g., Field Operations, P&PD, or SPEC
3 Director (Field Operations, P&PD, or SPEC): -
Signs the Hiring Request Form
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If approves - forward to CARE Finance
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If disapproves - send back to requesting official
4 CARE Finance Lead: -
Confirms availability of funds
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Signs the Hiring Request Form (approval/disapproval)
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Forwards the Hiring Request Form to SPEC Program Management staff
5 Headquarters Program Management Staff: -
Forwards approved/disapproved Hiring Request Form to requestor
6 Requesting Official (Originator): -
If approved, initiates Payroll Authorization Request (PAR) action on HR Connect with the following routing path:
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For a field function: Director, SPEC Field Operations must be the 3rd authorizer
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For Headquarters: Director, Stakeholder Partnerships Education and Communication must be the 3rd authorizer
7 Designated Hiring/Staffing Analyst: -
Inputs approved request information onto the Staffing Changes Record spreadsheet located on the shared drive SPEC public folders
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Instructions for Completing the Hiring Approval Form
The following are the instructions on how to complete the approval form:Step Enter 1 An "X" in the applicable type of action 2 Length of the proposed action (starting and ending dates) 3 Name of the proposed selectee (if known) 4 Current series/grade of the selectee (if known) 5 Proposed effective date 6 Name of function/organization/location Example:
If the request is from Program Management in HQ then you would enter SE:W:CAR:SPEC:PM
7 The justification statement must be specific and include impact if NOT approved. If more space needed, attach additional sheet(s). 8 Travel dollars needed (If none, enter N/A) 9 Methodology used to determine travel dollars needed: Note:
Detail is for 120 days to Phoenix, Arizona. Detail starts June 1. Per diem is $122. Airline ticket cost $500. Total estimated travel cost would be $15,140. ($122 x 120 days + $500 = $15,140)
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The Treasury Inspector General for Tax Administration (TIGTA) consists of auditors and investigators focused on the duties and responsibilities of the Inspector General organization on matters relating to the IRS. TIGTA's primary focus is to perform audits on the tax law and procedures that are administered to taxpayers by the IRS.
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The Government Accountability Office (GAO) undertakes audits in response to Congress. GAO investigates how the federal government spends taxpayer dollars. Agencies are required to provide the GAO with access to information about their duties, activities, programs, organizational and financial transactions.
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TIGTA and GAO notify the IRS Legislative Affairs Division at the beginning of each fiscal year of any planned audits of the IRS. This information is filtered to the respective Business Operation Division (BOD) via CARE Program Management (PM). SPEC Program Management staff handles all TIGTA/GAO inquiries relating to SPEC.
Note:
If a TIGTA/GAO investigator contacts a SPEC employee regarding audit information, they should contact their manager for guidance. The manager will notify the chief of Program Management who is responsible for the review and processing of all TIGTA/GAO investigations.
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SPEC provides a variety of print and electronic products to support SPEC’s leveraged approach to meeting taxpayers' needs for tax education and assistance through a network of partnerships with national and local organizations, and businesses.
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SPEC’s Education and Product Development (E&PD) staff facilitates the development and publishing of technically accurate, timely and effective professional electronic and printed products for internal and external use. SPEC’s product lines are:
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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.
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Volunteer Training includes the printed volunteer and facilitator training materials, PowerPoint® presentations, and SPEC’s e-learning applications (Link & Learn Taxes and Understanding Taxes).
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Product Ordering and Forecasting includes products and procedures for ordering materials using various ordering methods—on-line, E-mail, etc.
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Other program products include federal tax forms and publications published by Media and Publications, the Earned Income Tax Credit products, e-file products, Individual Taxpayer Identification Number products, Title VI products, etc.
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E&PD shares and solicits product information from employees and other stakeholders through a variety of tools. The Product PRO is SPEC’s one-stop intranet site for product information and guidance located at http://win.web.irs.gov/spec_product_pro.htm. The Product PRO conveys the following:
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Guidance for submitting new product ideas
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Template for reporting product concerns
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Product availability and contact information "Product Status-At-A-Glance Report"
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Product ordering procedures and tools
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Shipping and tracking information for the printed training materials
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Compilations of product and Volunteer Quality Alerts (VQAs)
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Product forecasting guidance and the Quantity Needs Survey (QNS)
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Comprehensive listings of SPEC’s products for internal and external use
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Usable forms and the Appreciation Certificate Template
In addition to the Product PRO, E&PD utilizes the SPEC direct web-based survey tool to obtain feedback from employees on planned product enhancements.
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SPEC and Media and Publications 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 plan in Atlanta. The Education and Product Development (E&PD) staff's Annual Product Planning Meeting precedes this meeting. In May/June, E&PD convene employees and partner teams to assist in updating and revision its products and processes.
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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 HQ approval requirements, and timeliness including timeframes for actions/feedback required from all parties involved the process.
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SPEC’s Quantity Needs Survey (QNS) team is designed to ensure that adequate inventory is projected and available for partners and employees to successfully execute their program goals. This SPEC-wide team assists E&PD in projecting printed product requirements for the upcoming program year; monitoring local and HQ usage against projections based on data in the annual QNS and assisting in resolving inventory issues.
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Each summer, E&PD administers the QNS to obtain requirements from SPEC offices and partners for SPEC and EITC/AEITC 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 1st through August 31.
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The Inventory Management Tool (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 SPEC 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, channel manager and area director before sending it to HQ for final submission to the directors of Product and Partnership Development and Field Operations.
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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 HQ by the 15th of each month beginning in November. The first reports submitted to E&PD 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 is the basis for determining if the QNS goal set forth in the SPEC Program Letter is reached each year.
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The Quantity Needs Assessment (QNA) is conducted during the summer of each year based on product ordering information from the National Distribution Center (NDC) and the Computer Assisted Publishing System (CAPS). The QNA is designed to determine if the goals set forth in the SPEC Program Letter are reached and to improve the overall QNA process. The QNA team may convene to:
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Assess successes and challenges
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Compile the QNA
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Identify products for the IMT
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Recommend process improvements to management
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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.
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SPEC employees have different methods of ordering materials. The SPEC on-line ordering application which resides on Media and Publications’ (CAPS) and E-mail ordering are the most preferred. The guidelines are revised annually and are posted on the Product PRO.
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SPEC’s 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 SPEC territory and HQ 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.
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Products can be ordered throughout the year using the SPEC Order Blank.
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Detailed information about the availability of SPEC products for training, volunteer tax preparation, quality improvement, etc., is provided in the Status-At-A-Glance report on the Product PRO. Information is also provided in the Product Alerts section of the Product Pro website. The printed training products are normally available in late November while the site materials begin arrival 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 website for partner access. The e-learning applications (Link & Learn Taxes and Understanding Taxes) are available with new tax law in November and December, respectively on the IRS website.
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Each area office has identified area 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 E-mail correspondence to the E&PD staff. All SPEC products are listed in the Product PRO website, located at http://win.web.irs.gov/spec_product_PRO.htm 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 E&PD 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. The Product PRO website also contains a directory of all E&PD employees.
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) As a branding tool, the SPEC logo pulls together SPEC’s signature colors and graphically illustrates SPEC’s mission. The links between the letters that stand for Stakeholder Partnerships, Education and Communication represent the partnerships that drive our mission to assist taxpayers in satisfying their tax responsibilities. By using our logo, your message is instantly identified with SPEC.
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The following are some suggestions on how to use the logo:
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Internal reports
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Internal PowerPoint® presentations to SPEC employees or other IRS employees
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Employee newsletters (but not volunteer newsletters)
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Any products (except forms) that are designed primarily for IRS employees
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Promotional items to be used to "brand" or identify SPEC to other IRS organizations (such as all-manager conferences where IRS organizations have booths)
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Almost anything that targets an audience inside the IRS
While the SPEC logo cannot be used on anything that goes to the public, SPEC can be referred to by name (in products, memorandums, letters) as long as it is made clear what SPEC is and that as an organization, SPEC is a part of the IRS.
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There are some limitations on use of the logo. In the public’s eyes we are the IRS and because of that, the SPEC logo should never appear on anything that is targeted to the public. This includes the following items:
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Stationary
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Publicly displayed posters, flyers, etc. at VITA sites or similar events
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E-mails that are targeted outside the IRS
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Web sites and pages that the public can access. This includes partner web pages. Publicly accessible web pages should use the IRS logo
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Any type of promotional materials used to recruit or thank partners or volunteers
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PowerPoint® presentations targeted at audiences outside of the IRS
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Banners at public conventions
This list is not exhaustive, but should provide a clear idea of what types of items on which the logo should not be placed. Since any products that require printing should be routed through the area office to SPEC E&PD, E&PD can help keep your suggested products free from logo-related problems. If there is a question as to what is and is not an appropriate use of the logo, please contact SPEC E&PD.
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The only versions of the logo that should be used are posted at SPEC’s intranet located at http://win.web.irs.gov/spec/spec_logos.htm . Please feel free to download the appropriate logo choice for your message. The colors and proportions of the logo should never be altered.
Note:
Some styles of the logo are better suited to the context in which it will appear. If the logo will be placed onto an item that will be viewed by an IRS audience outside of SPEC, please use the logo with the SPEC acronym spelled out. If the logo will be placed onto something written for an internal SPEC audience, use the logo without the name underneath.
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The following procedures apply to all requests to attend local or national conventions, trade shows, business expos, etc. A "national" convention is an event that regardless of location would benefit the organization or further its mission.
Example:
National Chamber of Commerce meeting is a "national" convention; Appalachian Region Business Expo is a "local" convention.
Attendance at a national convention is subject to the same review requirements and approval procedures as attendance at local events.
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Requests must be received in SPEC headquarters at least 30 days prior to the registration due date or the date of the convention, whichever comes first, to allow time for consideration of the request and completion of the funding process.
Exception:
In some instances, the convention is not known at least 30 days in advance. In these cases, advance notice of 1 week is required.
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Employees are not allowed to make any reservations, commitments, or arrangements prior to receiving full written approval and funding. It takes at least 10 working days to have a request fully funded and approved. Ten working days for a request to go through the approval process (fully funded and approved) means from the time it is received in headquarters for funding to the time it is sent back to the initiator (RTS requestor).
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An employee must obtain the following approvals for the request to attend a convention:
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1st level approver (manager)
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2nd level approver (area director or designated analyst)
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WebRTS initiator
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SPEC Program Management
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Finance
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The requester must complete the following steps to obtain approval to attend a convention:
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Complete the SPEC Convention Request Form located on the shared drive in SPEC public folders.
Note:
COSTS – ACTUAL COSTS MUST BE ENTERED FOR REGISTRATION FEE AND OTHER EXPENSES. TRAVEL CAN BE ESTIMATED. Convention travel is reported as program travel; therefore, when completing your travel voucher, charge all travel relating to a convention to "program travel" .
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Complete the top portion of the SPEC Convention Checklist.
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Route completed Convention Request Form and Checklist to your territory manager.
Note:
Headquarters and P&PD employees must submit the request to their manager.
Caution:
DO NOT make any reservations, commitments, or arrangements until you have received full written approval and funding.
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Use the following instructions to complete the SPEC Convention Request Form:
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Boxes 1 - 9, 12, 15, and 16 - Are self explanatory
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Boxes 10 and 11 - The requestor should explain how participation in the event benefits the SPEC organization. Describe the value of attendance or participation in the event.
Example:
Build partnership resources, and establish new partnerships, thus increase partner satisfaction
Leverage SPEC resources to meet goals with less use of limited resources.
Increase E-file, volunteer recruitment, return accuracy, VITA leverage, promote EITC
Enhance programs/products, increase employee satisfaction
Educate W&I taxpayers, decrease taxpayer burden, increase SPEC program efficiency
Network, with internal or external taxpayers, increase communication with internal or external taxpayers. -
Box 13 - Include the expected number of participants and the type of taxpayers (e.g. healthcare workers, etc.)
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Box 14 - List the key messages you will be sharing with the attendees.
Example:
Due diligence, EITC, and volunteer recruitment
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Box 16 - Include date and the requestor's contact number)
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Request Tracking System (RTS) number (entered by RTS initiator)
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Authorization boxes are for approval officials only. The 1st level approval is for the requestor's manager, and should include signature and date. The 2nd level approval is for the signature and date of the area director or the designated area official.
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The following is a list of the manager and approving officials responsibilities once they receive a request from their employee to attend a convention:
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The manager reviews and approves or disapproves the Convention Request Form and Convention Checklist. If disapproved, the manager informs the requestor.
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The manager forwards the signed and completed form(s) to the designated area office official for 2nd level official review and signature.
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The second level approving official reviews and approves (if applicable) the request.
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Complete the approving officials/area offices portion of the SPEC Convention Checklist.
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The second level approving official routes the approved forms to a designated RTS initiator for webRTS input.
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The manager informs the requestor when the request has been fully funded and approved (no later than 7 days before start of the event).
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The following is a list of the RTS preparer's responsibilities once they have received a convention request:
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Complete the RTS preparer portion on the checklist.
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Input the RTS for attending the convention. Guidelines on how to prepare an RTS request will follow.
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Enter the RTS number of the Convention Request Form (line 17).
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Fax the completed Convention Request Form, Checklist and completed webRTS to the SPEC policy analyst located in headquarters. The FAX number is 404-338-8742. ATTN: Designated Management Assistant.
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Check webRTS for the status of all convention requests after they are sent to headquarters for processing.
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Inform the manager when requests have been approved.
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Furnish copy of approved Convention Request Form to the requestor.
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All convention requests must include the following information:
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Who, what, when, where and why (5 W’s)
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Contact name and phone number
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Approval routing path
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Approval routing path must contain at least these four signatures:
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Initiator
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1st approving official
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Designated SPEC policy analyst
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Funding official
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For requests under $2,500, payments can be made by a bankcard or the Convenience Check Program. The Convenience Check Program IS USED ONLY IF VENDOR WILL NOT ACCEPT THE BANKCARD.Follow Convenience Check Programs Guidelines located in the Wage & Investment Financial Procedures Customer Guide.
Note:
IF THE CONVENIENCE CHECK PROGRAM IS USED, THERE MUST BE A 5TH PERSON IN THE ROUTING PATH. THIS PERSON IS THE CONVENIENCE CHECK PROGRAMMING OFFICIAL, NOT THE IMPREST CASHIER.
If payment will be made via Bankcard enter "PCI" in the action type field. If payment will be made via the Convenience Check Program, enter "IMPR" in the action type field. -
Requests over $2,500 must go to Procurement. Enter "OPROC" in the action field.
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Regardless of the amount of the request, enter the webRTS number on Convention Request Form.
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To check on the status of a request to attend a convention:
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Class requestors must contact the webRTS initiator to check if a request has been approved.
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WebRTS initiators are required to check webRTS regarding the status of a Convention request.
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Do NOT call the Finance Office to check on the status of a request.
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If the status of the request is in 65, 66, or 69 status, the request has been approved and funded, and a copy of the approved and funded SF-182 is in the process of being sent to the webRTS originator. For a complete listing of status codes, refer to the RTS User’s Guide located on the AWSS website located at http://awss.procurement.irs.gov/webrts.htm
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The convention requestor (employee) must notify the manager and initiator of the webRTS if the convention is cancelled or if costs are changed. The webRTS initiator is required to modify the original RTS.
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Any questions, please contact the designated SPEC headquarters policy analyst.
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Current procedures regarding attending Recognized Employee Organizations (REO) events and IRS policy can be found at the following website: http://serp.enterprise.irs.gov/databases/irm.dr/current/22.dr/22.30.dr/22.30.1.dr/22.30.1.2.8.10.htm
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Employees who request to attend a training class "outside " of training that is provided by the IRS are required to complete a SF-182, and receive approval prior to attending the requested class. This includes registration fees for attending seminars and conferences.
Example:
accounting classes, computer classes (taught by an outside vendor), Human Resources Investment Fund (HRIF), and REO events.
More information can be found in the W&I Financial Guide.
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All requests must be submitted for approval at least 45 days prior to the start of the class or event. This time is needed so the request can go through the approval and funding process.
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The following table contains the steps for the requisition process:
Steps in the Requisition Process 1 Employee
Prepare SF-182 45 days prior to class and forward to 1st level manager. Employee must determine method of payment (e.g. Bankcard (PCI) or Purchase Order (MISCF) accepted by the training provider, e.g. college, bookstore.Note:
College bookstores often accept different methods of payment than does the college with which they are affiliated.
2 First level manager -
Determine eligibility
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Quality review SF-182
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Sign SF-182
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Forward to second level manager
3 Second level manager -
Confirm eligibility
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Quality reviews SF-182
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Sign SF-182 in block #27
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Forward to servicing Learning & Education area office
4 Servicing Learning & Education (L&E) Area Office -
Quality reviews SF-182
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Sign as training officer in block #28, and includes their FAX #
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Maintain copy of SF-182
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Forward to functional area accounting competency coordinator
5 Functional Area Accounting Competency Coordinator -
Quality reviews SF-182
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Ensure information is input into RTS by appropriate person
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Forward to CARE Finance
6 CARE Finance -
Perform Finance review
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Enter accounting strip on documents
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Sign approval on SF-182 in block #29 and approves funding in RTS
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If action type is "MISCF" , transmit funded documents to Beckley
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Transmit copies of funded documents to Servicing L&E Office (see block #28)
7 Servicing L&E Office -
FAX approved SF-182 and billing instructions to student at FAX # as shown in Block 1 of SF-182
8 Student -
If payment is by Purchase Order (MISCF), present SF-182 to training provider (e.g. college) at time of enrollment
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If payment is by bankcard (PCI), student should contact bankcard holder for assistance in enrolling.
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Upon completion of course, fill out the student evaluation form provided by the servicing L&E office.
9 Servicing L&E Office -
Upon completion of the course, sends student evaluation form
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Upon return of evaluation from student, input into Enterprise Learning Management System (ELMS)
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For Accounting Competency Program out-service contacts, refer to the "Outside Training Class Procedures" located behind tab "Q" of the Administrative Services Guide.
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Listed below are the most frequently asked questions regarding non-IRS training requests:
Question Answer What is the time frame for a fully approved request ? It takes 10 working days to have an outside training request fully approved and funded. How can I check on the status of a request that I input for an employee to attend an outside training class? Go into webRTS and do a search. You will need the webRTS number that the SF-182 was assigned when you initially input the request. This number can be located in box 23 on the SF-182. This is the number written in box 23 when the initial input was done. It’s been 3 weeks since I input a request via webRTS and I have not heard anything. What do I do? Never wait 3 weeks. After 7 days, check the status of all requests. However, in this case it’s been 3 weeks. Conduct a search on webRTS to see the status of your request. If the status shows it is still pending, the problem may be in the routing path you established. Check the routing path. It may be sitting in the box of the next approving official. If this is the case, contact that person. It is always best to call the people in the routing path as well as to send an E-mail to notify them of an RTS request. I input a webRTS request to attend a class. I have not heard if the request was approved and funded. It’s been 3 weeks since I input the request and I have conducted a search on webRTS and determined that the request is stalled in the pending box of the next approving official. I have contacted that official and found that he/she is out of the office for the next 3 weeks. The class starts next week. What do I do? Never wait 3 weeks. Do a follow-up after 7 days. In this case, since the class starts in 1 week, call the webRTS help desk and ask them to change the routing path. The help desk can delete a person in the routing path and in most instances they can add a person. You can have that person removed from the routing path and enter another that you know can approve it immediately and then contact SPEC Program Management.
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All requests for an outside speaker for meetings MUST be approved prior to securing the speaker. The invitational travel guidelines are as follows:
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Requestor should complete Form 13635, Manual Travel Authorization for Official Travel, located at http://publish.no.irs.gov/forms/internal/pdf/39119i04.pdf
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Requestor also must submit for payment Form SF 1199A, Direct Deposit Sign-Up by FAX to (303) 256-3658 or mail the form to IRS, Beckley Finance Center, ATTN: Travel Management Center, PO Box 9002, Beckley, WV 25802-9002.
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Requestor sends the completed Form 13635 to the area director for approval. Per Delegation of Authority Order 1-30, only area directors have the authority to approve such requests. The authority may NOT be re-delegated.
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Area director reviews and signs the request.
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Area office sends the approved form to the invitee along with a request to the invitee upon completion of presentation, to send all original receipts to the area office.
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Area office completes the Standard Form 1012, Paper Travel Voucher, and attaches original receipts. Standard Form 1012 can be found on the intranet at http://publish.no.irs.gov/othergov/pdf/61724F94.PDF .
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Area office sends the completed voucher along with a return envelope back to invitee for invitee’s signature.
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Area office will make a copy and send original to Beckley Finance Center. Beckley Finance Center will issue the invitee a check (within 2-4 weeks).
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Area offices are responsible for maintaining a file of all requests.
Question and Answer:
Can the Service grant a waiver of electronic funds transfer for invitation travelers?Yes, if the IRS doesn't expect to make more than one payment to the same recipient within a one-year period, i.e. the payment is non-recurring, and the cost of making a payment via EFT exceeds the cost of making the payment by check.
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For guidance on record retention time frames refer to IRM 1.15.40 General Records Schedules for Procurement, Supply and Grant Records.
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Record retention related to disaster support, actions, or measures are as follows:
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All communications, e-mails, guidance, policy, training, related to disaster support should to be burned to a CD and submitted to SPEC Partnership and Product Development, Attn: Disaster Coordinator, by the 15th day following the end of the month.
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The Disaster Coordinator is responsible for following the guidelines provided in IRM 1.15.40 in submitting the records to National Archive for safekeeping.
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In support of return preparation activities, SPEC may provide equipment (computers and printers) and tax return preparation software to partners for electronic filing of returns. By providing these resources, SPEC is supporting the IRS goals concerning electronic filing and providing tools for our partners that improve the quality of the returns filed. They also provide a service to the customers served by the program by making refunds available sooner. These resources are limited so SPEC must make wise business decisions on where they will be placed. Because the use of this technology concentrates a large amount of sensitive information into electronic records, it adds responsibilities to our partners and volunteers to ensure both the physical and electronic protection of this data.
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Publication 4299, Privacy and Confidentiality - A Public Trust, serves as the central document for providing guidance covering privacy, confidentiality and security of all information received at VITA/TCE sites. The five key principles of the publication are:
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Partners and volunteers must keep confidential the information provided for tax return preparation.
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Partners and volunteers must protect physical and electronic data gathered for tax return preparation both during and after the filing season.
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Partners using or disclosing taxpayer data for purposes other than current, prior, or subsequent year tax return preparation must secure the taxpayer’s consent to use or disclose their data.
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Partners and volunteers must delete taxpayer information stored on computers (both IRS loaned and partner owned) after filing season tax return preparation activities are completed.
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Partners and site coordinators must keep confidential any personal volunteer information provided.
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Form 13533, Sponsor Agreement, and Form 13615, Volunteer Standards of Conduct, are included with this publication. These forms are used to acknowledge receipt of and/or agreement to maintaining key principles around privacy and confidentiality of the VITA and TCE programs. The Form 13615 is required for all volunteers before working at a site. It is maintained at the partner or site level, and is used to show the level of volunteer certification.
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The Sponsor Agreement is requested from new partners and from existing partners when the publication changes. It reiterates the key principles of privacy and confidentiality found in the publication. By signing this agreement, the sponsor agrees to ensure their volunteers are aware of the standards of conduct and privacy and confidentiality key principles. The signed form is maintained in the local SPEC office.
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The Form 13615,Volunteer Standards of Conduct, is often referred to as the "standards of conduct" and is solicited annually during or subsequent to training. It serves two purposes. It obtains the volunteer’s agreement to the standards of conduct for the VITA and TCE programs, and provides the IRS and/or partner a place to record the level of training received and the corresponding test scores used to determine whether a IRS volunteer is certified to provide return preparation and/or tax law assistance.
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In addition to this publication, privacy, confidentiality, and security are also mentioned in these other SPEC products:
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Publication 3189, Volunteer e-file Administrator Guide
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Publication 1084, Volunteer Site Coordinator’s Handbook
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Publication 1101, Application Package and Guidelines for Managing a TCE Program
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Publication series 4491, VITA/TCE training materials
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Publication series 4671, VITA Program Overview and Application Pa
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Link & Learn Taxes
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Publication 4473, Welcome to the IRS Equipment Loan Program
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Other IRS resources provide help for ensuring privacy, confidentiality and security as well and include:
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Publication 1345, Handbook for Authorized IRS e-file Providers
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Publication 1345A, Filing Season Supplement for Authorized IRS e-file Providers
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Form 8633, Application to Participate in IRS e-file Program
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Publication 4557, Safeguarding Taxpayer Data
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Publication 4600, Safeguarding Taxpayer Information
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When identifying new partners, territories are to discuss the privacy, confidentiality, and security requirements of the program to ensure new partners understand their responsibilities. Using Publication 4299 as the basis for this discussion, the territory is to walk partners through the key principles. This publication provides general guidelines and does not specify how each aspect is to be accomplished so as to allow maximum flexibility for the partner in designing their site operations and security processes.
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Once the partner agrees to the expectations established in the Publication 4299, the territory must solicit and maintain a Form 13533 for each new partner. New sponsor agreements will be requested when there are significant changes to the publication from existing partners. Territories should also obtain a new sponsor agreement when key personnel changes in the partner’s organization to ensure the new individual is aware of the agreement in place as it relates to privacy, confidentiality and security requirements of the VITA/TCE program.
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Some partners sign the Sponsor Agreement at their national level or through their grant application process. All military branches are represented by the Armed Forces Tax Council and they sign a Sponsor Agreement on behalf of all military branches. The military Relationship Manager in P&PD will maintain this agreement. All TCE grant applicants complete a Sponsor Agreement as part of the application package. These agreements are maintained nationally with the grant files.
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The Electronic Tax Administration developed Publication 4557 to assist businesses in understanding their responsibilities around the protection of taxpayer data. Although this publication was designed for businesses, many of the aspects discussed will assist the volunteer partner in ensuring they have adequately addressed security.
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Territories are to become familiar with Publications 4299 and 4557 so that they can provide assistance to partners should questions arise around certain practices. Many of the security controls are already second nature for the partner and/or the program. They would include such things as:
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Locking doors to restrict access to paper or electronic files
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Requiring passwords to restrict access to computer files
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Encrypting electronically stored taxpayer data
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Keeping a backup of electronic data for recovery purposes
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Shredding paper contain taxpayer information before throwing it in the trash.
A more comprehensive list of items that should be considered are included in the Publication 4557, which also contains many references and best practices used to safeguard taxpayer data.
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Although SPEC encourages the identification of partners with high self-reliance, we recognize that some partners may not be able to provide the technology necessary to electronically file tax returns. To encourage electronic preparation and transmission, SPEC has a core group of printers and computers it loans in support of VITA and TCE.
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Printers are maintained and controlled at the territory level. They are not to be used by IRS employees as their work printer. Computer inventory is maintained centrally and disbursed from the VITA/TCE Computer Depot (Depot). Although the Depot does not handle printers, it is responsible for ensuring asset control on the Information Technology Asset Management System (ITAMS) along with the computers.
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The formation of a Depot supported by the End User and Equipment Services, Modernization and Information Technology Services provides the central point for asset control. The Depot manages the laptop computers used in the SPEC volunteer program and will:
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Set-up the laptops – load the operating system, tax preparation software (current year available), drivers, security protocol, etc.;
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Package and ship the laptops – package and ship the laptops to the needed location from the depot;
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Store the laptops – provide storage while not in use and for new replacement laptops;
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Inventory the laptops – while under their control, SPEC will control while in use;
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Refresh the laptops – establish a continuous cycle whereby higher end laptops from refreshment replace lower end laptops;
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Quality review the laptops – establish a process to review laptops for adherence to data deletion and software use provisions; and
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Provide customer support and break/fix – establish a technical support group to answer questions and replace broken computers. SPEC territory offices will continue to be responsible for all aspects of maintaining printers. The Depot is responsible for ITAMS control on printers.
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SPEC territory offices will continue to be responsible for determining where computers (VITA and TCE Non-AARP) and all printers are provided, and for ensuring loan agreements are secured, and inventory control exists on the equipment while on loan. AARP Tax-Aide determines where computers are placed for their sites.
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Foremost in SPEC’s equipment strategy is the placement of equipment where it will provide the most value. Territory offices should consider past performance, hours of access, and availability of volunteers when making equipment allocation decisions. New partners should be encouraged to provide this resource, however, some hard to reach customer segments may need equipment upon start up. This is acceptable.
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Accountability for equipment is the responsibility of the territory office. To provide effective and consistent controls of computers and printers, the territory offices will utilize SPEC Taxpayer Assistance Reporting System (STARS).
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Headquarters is responsible for:
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Working with the Depot to share SPEC needs, solicit agreement to proposed measures and answer or facilitate the answer of any questions they have of SPEC.
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Providing guidance for equipment orders, return of equipment and STARS equipment maintenance with the Area.
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Placing all equipment orders with the Depot in a mutually agreed format.
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Providing information to the area analysts relating to the Depot, equipment, annual inventory actions, orders, problems, etc.
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Communicating changes/corrections needed in STARS to the Area.
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Facilitating any changes to STARS concerning equipment at the Depot.
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Facilitating the National purchase of printer cartridges annually.
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Ensuring publications, forms and documents related to the computers for volunteer program are updated as needed.
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The Area is responsible for:
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Ensuring the territory offices timely place and complete equipment orders and notifying SPEC headquarters analyst of any anomalies with orders and/or shipments made to the territory or partner.
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Communicating between headquarters and the territory.
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Ensuring information relating to the Depot, equipment, annual inventory actions, orders, problems, etc. is shared with the territory.
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Ensuring headquarters is kept abreast of any problems or concerns raised by the territory or partners/volunteers relating to the equipment, orders, use, etc.
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Ensuring area directors are notified of problems or concerns relating to equipment orders, use, etc.
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Reviewing equipment controls in STARS against Form 13632 when conducting territory reviews.
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Ensuring territories respond to headquarter and area requests for action.
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Ensuring territories complete annual equipment certification actions, and maintain evidence of completion.
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Shifting equipment among its territories to ensure greatest return on investment while balancing service coverage. This includes ensuring equipment is used only for it's intended purpose.
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Ensuring the territory offices timely place and complete printer cartridge orders and notifying SPEC headquarters of any issues encountered.
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The territory offices are responsible for:
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Determining the technology needs of its partners and ensuring sufficient equipment resources exists within their control to fill needs.
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Working with the area office to obtain additional resources when needed and/or sharing existing resources with others when not needed.
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Ensuring equipment is utilized at an optimum level to show balance with return on investment and service coverage.
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Ensuring that VITA/TCE equipment is only used for the program.
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Placing all equipment orders as requested.
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Confirming order information and delivery with SPEC partners/volunteers to ensure accurate delivery of the equipment.
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Securing Form 13325, Statement of Assurance concerning Civil Rights Compliance for IRS SPEC Partnerships, or the Form 13324, IRS Civil Rights Assurance for Sub-recipients under SPEC Partnership Agreements, prior to delivery of the equipment.
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Ensuring STARS correctly reflects contact information to ensure accurate completion of documentation of shipments by the Depot.
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Ensuring STARS correctly reflects the location of equipment at all times.
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Communicating important information relating to the use of the equipment to partners/volunteers, such as passwords, use of equipment, etc.
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Responding promptly to Area/Headquarter questions or concerns relating to the equipment.
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Securing Form 13632 on loaned equipment and providing to the Depot in accordance with Annual Certification procedures. Refer to IRM 22.30.1.3.2.6 Annual Certification Procedures.
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Reporting, securing and maintaining documentation on lost and/or stolen equipment.
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Ensuring adherence to Form 13632 by partners/volunteers through site visits and reviews.
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Ensuring the area analyst is kept abreast of any problems relating to the equipment, orders, inventory, use, etc.
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A Form 13632, Property Loan Agreement (PLA), should be completed and issued by the territory when equipment is loaned to a volunteer or partner for their use in supporting volunteer electronic tax return preparation and electronic filing. Copies of the signed agreement for all printers and laptops that will not be returned to the Depot by June 30 should be forwarded to the Depot during certificationsee IRM 22.30.1.3.2.6 Certification procedures. Territories will keep a copy of the signed agreement as well. A copy should also be provided to the recipient of equipment for their records. The PLA should be generated within STARS except in very limited situations. If a loan agreement is generated outside of STARS, it should be input into STARS soon after returning to the office. Instructions for generation of the loan agreement are available in the STARS training guide.
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The territory office is responsible for ensuring STARS accurately reflects the loan of equipment, signed PLA, and return of equipment.
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New loan agreements should be signed when the equipment changes and/or the partner organization or volunteer changes. A new agreement is required when the partner or volunteer retains control of printers beyond the filing season. If a printer is loaned more than one filing season because the partner is expected to continue in the program and has storage space for the printer, a new PLA must be secured after October 1st each year. It will remain in effect for a maximum of one year. A new loan agreement is not required for laptops when retained beyond filing season because site activities continue; but all computers must be returned no later than November 1st each year. However, STARS must be updated to reflect the expected return date for the laptop.
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The territory office is responsible for ensuring the inventory system accurately reflects the loan of equipment, signed PLA and return of equipment.