Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 22. Taxpayer Education and Assistance

Chapter 30. Wage and Investment Outreach Procedures

Section 1. Stakeholder Partnerships, Education and Communication

22.30.1  Stakeholder Partnerships, Education and Communication

Manual Transmittal

September 16, 2011

Purpose

(1) This transmits revised IRM 22.30.1 Wage and Investment Outreach Procedures, Stakeholder Partnerships, Education and Communication.

Material Changes

(1) IRM 22.30.1 was significantly restructured based on the SPEC functional organization.

(2) Various editorial changes were made throughout the IRM.

(3) Modified Acronyms and Abbreviations table in IRM 22.30.1.1.1 to delete frequently used IRS references. Additional acronyms may be researched at the Acronyms Database located at http://rnet.web.irs.gov/km/AcronymsDB/commonacronyms.asp

(4) Deleted IRM 22.30.1.2 titled Administrative to eliminate non-SPEC owned processes. IRM 22.30.1.2 is now titled SPEC Product, Product Development, Evaluation and Ordering Procedures.

(5) Deleted the following sections: SPEC Logo Material (IRM 22.30.1.2.10), Convention Guidelines (IRM 22.30.1.2.11), Guidelines for Recognized Employee Organizations (IRM 22.30.1.2.12), Procedures for Requesting Non-IRS Training (IRM 22.30.1.2.13), and Invitational Travel Guidelines (IRM 22.30.1.2.14) now Headquarters' administered programs. Refer to Program Management for more information.

(6) Deleted IRM 22.30.1.2.15, Record Retention Guidelines.

(7) Switched IRM 22.30.1.3, Volunteer Programs: Security, Equipment, and Software with IRM 22.30.1.4, Volunteer Programs Overview to denote natural flow of these programs.

(8) Added IRM 22.30.1.3.1.1.1 , Facilitated Self Assistance, to explain the new self-service model

(9) Added IRM 22.30.1.3.8.1.12, Standards of Conduct (Ethics) Training and Certification.

(10) Added IRM 22.30.1.3.10.4, Preparing Returns using the Virtual VITA/TCE Model (formerly Alternative Rural Model)

(11) Added IRM 22.30.1.3.10.5, Preparing Returns using the Facilitated Self Assistance Model

(12) Edited IRM 22.30.1.3.14.5, Field Site Visits to include additional requirements

(13) Edited IRM 22.30.1.3.14.9.2, Volunteer Standards of Conduct Agreement

(14) Deleted IRM 22.30.1.3.17.3, SPEC Business Plan Electronic IRS Strategy, now handled by Electronic Tax Administration and Refundable Credits

(15) Deleted IRM 22.30.1.4.12.3.1, Training.

(16) Deleted IRM 22.30.1.4.12.4, e-team

(17) Deleted IRM 22.30.1.4.12.6, Electronic Research Tools

(18) Merged IRM 22.30.1.5, Tax Counseling for the Elderly Program Overview and 22.30.1.21, VITA Grant Purpose and Statutory Authority into one section. See IRM 22.30.1.5 now titled Tax Counseling for the Elderly (TCE) and Volunteer Income Tax Assistance (VITA) Grant Programs to merge both SPEC Grant programs into one section.

(19) Revised IRM 22.30.1.6, Outreach Program Overview to reflect SPEC's new definition of Outreach and incorporate pertinent information from deleted sections 22.30.1.9, Earned Income Tax/Advanced Earned Income Tax Credit Outreach Overview, and IRM 22.30.1.4.16, Foreign Student and Scholar Program (formerly Foreign Student Outreach), was deleted.

(20) Deleted IRM 22.30.1.10 titled, Research. IRM 22.30.1.12.2 "Partner Survey" is moved to IRM 22.30.1.10.

(21) The material previously contained in IRM 22.30.1.11, titled, Filing Season Readiness was moved to IRM 22.30.1.9 .

(22) Deleted section titled "Criteria Reviews in General" and all references to "Criteria Reviews"

(23) IRM 22.30.1.12, previously titled, "Satisfaction Surveys" and IRM 22.30.1.12.1, titled, "Customer Survey" were deleted.

(24) IRM 22.30.1.13 was moved to IRM 22.30.1.11 and the title remained the same, Communication Guidelines for SPEC employees from Filing Season Readiness .

(25) IRM 22.30.1.14, SPEC Awards Program moved to IRM 22.30.1.12.

(26) IRM 22.30.1.15 titled, W&I SPEC Internet Content Publishing Procedures (IRS.gov updates and/or changes) was moved to IRM 22.30.1.13 .

(27) IRM 22.30.1.16, SPEC Internet moved to IRM 22.30.1.14.

(28) IRM 22.30.1.17, Partners@irs.gov moved to IRM 22.30.1.15.

(29) IRM 22.30.1.18, Nationwide Tax Forums was deleted.

(30) IRM 22.30.1.19, National Taxpayer Advocate was deleted.

(31) IRM 22.30.1.20, SPEC Electronic Transmissions Must Be in Compliance with Section 508 of RRA 98 was moved to IRM 22.30.1.16.

Effect on Other Documents

This material supersedes IRM 22.30.1, Taxpayer Education and Assistance, Wage and Investment Outreach Procedures, Stakeholder Partnerships, Education and Communication (SPEC) dated October 1, 2010.

Audience

All Stakeholder Partnerships, Education and Communication (SPEC) employees and managers.

Effective Date

(10-01-2011)

Julie Garcia
Director, Stakeholder Partnerships, Education and Communication
Wage and Investment Division

22.30.1.1  (10-01-2011)
What is Stakeholder Partnerships, Education and Communication

  1. SPEC is the outreach and education function of Internal Revenue Service’s (IRS) Wage and Investment (W&I) Division. SPEC’s mission is to assist taxpayers in satisfying their tax responsibilities by building and maintaining partnerships with key stakeholders who also seek to create and share value by informing, educating, and communicating with our shared customers.

  2. 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.

  3. 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).

  4. 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.

  5. SPEC uses a three-pronged approach to serving the W&I taxpayer: Tax Education (Outreach) , Tax Preparation, and Financial Education and Asset Building.

    1. Tax Education - Partners often reach out with helpful tax information to people who can benefit from it. Partners in coalitions educate families about tax issues like the Earned Income Tax Credit (EITC), filing responsibilities, and locations of tax assistance, among others.

    2. Tax 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 (VITA) and Tax Counseling for the Elderly (TCE)) draw eager responses from community leaders who have common goals and customers.

    3. Financial Education and Asset Building- 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

  6. 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.

  7. SPEC programs are in compliance with § 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.

22.30.1.1.1  (10-01-2011)
Acronyms and Abbreviations

  1. The following is a list of commonly used acronyms and abbreviations in SPEC. Additional acronyms are defined within this IRM or may be obtained from the Acronyms Database located at http://rnet.web.irs.gov/km/AcronymsDB/commonacronyms.asp

    Acronyms and Abbreviations Description
    E-Filing Electronic Filing
    E-Services Electronic Services
    FMR Field Media Relations
    HQ Headquarters
    IMT Inventory Management Tool
    NAB National Asset Building
    PBT Process Based Training
    PIN-VRPP Password Identification Number - Volunteer Return Preparation Program
    PLA Property Loan Agreement
    QNA Quantity Needs Assessment
    QNS Quantity Needs Survey
    SL Stakeholder Liaison
    TCE Tax Counseling for the Elderly
    ULC Universal Location Code
    VITA Volunteer Income Tax Assistance
    VQA Volunteer Quality Alerts

22.30.1.1.2  (10-01-2011)
SPEC Business Model - Concept of Operations (ConOps)

  1. The SPEC Business Model – Concept of Operations (ConOps) has five guiding principles. Four of the five principles listed in the ConOps are aligned with the IRS objectives under Goal #1- Improve service to make voluntary compliance easier. The fifth principle is one of the IRS objectives under the Strategic Foundations – Invest for High Performance. The SPEC Guiding Principles are:

    • Incorporate taxpayer perspectives to improve all service interactions

    • Expedite and improve issue resolution across all interactions with taxpayers, making it easier to navigate the IRS

    • Provide taxpayers with targeted, timely guidance and outreach

    • Strengthen partnerships with tax practitioners, tax preparers, and other third parties in order to ensure effective tax administration

    • Make the IRS the best place to work in government

  2. Each guiding principle also has significant actions to help the organization realize its mission.

22.30.1.2  (10-01-2011)
Products, Product Development, Evaluation and Ordering Procedures

  1. SPEC’s product lines are:

    • Program, Partnership Development, Site Management and Outreach includes partnership development, partner and taxpayer outreach life cycle materials and appreciation products. Also included are the volunteer tax preparation and site management products

    • Volunteer Training includes the printed volunteer and facilitator training materials, PowerPoint® presentations, and SPEC’s e-learning applications (Link and Learn Taxes and Understanding Taxes)

    • Product Ordering and Forecasting includes products and procedures for ordering materials using various ordering methods—on-line, e-mail, etc.

    • Other program products include federal tax forms and publications published by Media and Publications (M&P), and Earned Income Tax Credit (EITC), e-file , Individual Taxpayer Identification Number , Title VI products, and etc.

22.30.1.2.1  (10-01-2011)
The Product PRO

  1. SPEC shares and solicits product information from employees and other stakeholders through a variety of tools. The Product Professional (PRO) is SPEC’s one-stop intranet site for product information and guidance located at http://win.web.irs.gov/spec/Prod_PRO/spec_product_PRO.htm. The Product PRO conveys the following:

    • Guidance for submitting new product ideas

    • Template for reporting product concerns

    • Product ordering procedures and tools

    • Shipping and tracking information for the printed training materials

    • Compilations of product and Volunteer Quality Tax Alerts

    • Product forecasting guidance and the Quantity Needs Survey (QNS)

    • Comprehensive listings of SPEC’s products for internal and external use

    • Usable forms and the Appreciation Certificate Template.

  2. In addition to the Product PRO, SPEC utilizes the direct web-based survey tool to obtain feedback from employees on planned product enhancements.

22.30.1.2.2  (10-01-2011)
Product Development and Production Planning

  1. SPEC and M&P join forces in February/March of each year to discuss and reach agreement on product production plans for the upcoming filing season. The meeting which includes representatives from the Offices of Printing and Distribution takes place in Atlanta. The Annual Product Planning Meeting precedes this meeting. In May/June, SPEC and partner teams convene to assist in updating and revising products and processes.

22.30.1.2.3  (10-01-2007)
New Product Ideas and Concerns

  1. 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, including timeframes for actions/feedback required from all parties involved the process.

22.30.1.2.4  (10-01-2011)
Product Forecasting and Inventory Management

  1. The QNS team is designed to ensure that adequate inventory is projected and available for partners and employees to successfully execute their program goals. This team assists SPEC 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.

22.30.1.2.5  (10-01-2011)
Quantity Needs Survey

  1. Each summer, SPEC administers the QNS to obtain requirements from offices and partners for products. The QNS Team administers the survey during the summer and monitors usage against projections from October through March using the Inventory Management Tool (IMT). The process and procedure for administering the QNS are updated annually and conveyed on the Product PRO. The survey covers the 12-month period from September 1st through August 31.

22.30.1.2.6  (10-01-2011)
The Inventory Management Tool

  1. The IMT is designed to monitor the usage of "critical" SPEC products to avoid out-of-stock situations during the filing season and/or the critical usage period for the product. Each office submits ordering information on a monthly basis to the QNS team member for their area. In addition to curtailing out-of-stock situations, the information is compiled into a monthly management information report. The report provides a snap shot of product usage against projections. Each QNS team member shares the data with the applicable territory and area director .

  2. 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 HQ represent order information from September through October for each area. The IMT may not reflect all orders and/or adjustments to orders listed on the report. The Quantity Needs Assessment (QNA) is the basis for determining if the QNS goal set forth in the SPEC Program Letter is reached each year.

22.30.1.2.7  (10-01-2011)
Quantity Needs Assessment

  1. The 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:

    • Assess successes and challenges

    • Compile the QNA

    • Identify products for the IMT

    • Recommend process improvements to management

    • Establish timelines and implementation/execution plans for administering, monitoring and managing the process.

  2. 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.

22.30.1.2.8  (10-01-2011)
Product Ordering

  1. SPEC on-line ordering application on CAPS and e-mail ordering are the most preferred methods for ordering materials. The guidelines are revised annually and are posted on the Product PRO.

  2. The on-line ordering application is normally available from September 1st through June 30th of each year. During the months of July and August the system is taken off-line for the annual database review and system enhancements and maintenance effort. The database review consists of territory and 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.

  3. Products can be ordered throughout the year using the SPEC Order Blank.

22.30.1.2.9  (10-01-2011)
Product Availability

  1. Detailed information about the availability of 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, located at http://win.web.irs.gov/spec/Prod_PRO/spec_product_PRO.htm. 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 and Learn Taxes (L&LT) and Understanding Taxes (UT)) are available with new tax law in November and December, respectively on the IRS website.

22.30.1.2.10  (10-01-2011)
Who to Call for Product Assistance

  1. Each Area office has identified personnel for territory employees to contact for product assistance (whenever possible questions should be directed to these individuals). The specific area contact should be included in all 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/Prod_PRO/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 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.

22.30.1.3  (10-01-2011)
Volunteer Programs Overview

  1. Organizations (for profit and not for profit), employers and individuals (referred hereinafter as partners) all across America share a commitment to public service and partner with the IRS to provide free tax preparation to the under-served populations in local communities. SPEC Headquarters (HQ) enters into memorandum of understanding (MOU) with National Organizations to create National partnerships. Local organizations not affiliated with a national partner are approved by SPEC Territory Manager through , Form 13533, Sponsor Agreements. The targeted audiences for these free tax preparation services are taxpayers with low-to-moderate income (defined by the EITC threshold), persons with disabilities, elderly, and limited English proficiency (LEP).

  2. The objective of the volunteer programs is to provide federal and state (where appropriate) tax preparation services, free of charge, to the targeted audiences identified in paragraph (1). These services are provided by volunteers who are certified by the IRS through passing a test with a score of 80 percent or higher. Volunteers work for IRS partners. Partners are responsible for ensuring the volunteers adhere to all IRS Quality Site Requirements (QSR) (see IRM 22.30.1.3.14.9.

  3. Volunteer sites are located in geographic areas consistent with the targeted audience populations. SPEC offices, in conjunction with partners, determine the optimum location for volunteer sites by utilizing existing research, including census data, to identify the largest concentrations of the targeted population.

  4. The volunteer programs are limited to specific tax law topics referred to as "scope" . The scope of the volunteer programs can change periodically depending on IRS and legislative change. Therefore, to ensure volunteers only prepare returns within scope of the volunteer program refer to Publication 4012, Volunteer Resource Guide, for a list of the latest tax law topics. Volunteers who adhere to QSRs and prepare returns within scope of the volunteer program are protected under the Volunteer Protection Act of 1997.

22.30.1.3.1  (10-01-2011)
Volunteer Program Components

  1. There are several components of SPEC Volunteer Programs. These components are shown in the list below:

    • Volunteer Income Tax Assistance (VITA)

    • VITA Grant

    • Tax Counseling for the Elderly (TCE)

22.30.1.3.1.1  (10-01-2011)
Volunteer Income Tax Assistance (VITA)

  1. Since the implementation of the VITA program in 1969, thousands of volunteers have provided free tax assistance and prepared millions of U.S. Federal and State tax returns. The targeted population for VITA services includes individuals with low- to moderate-income (defined by the EITC threshold), persons with disabilities, elderly, and LEP. The VITA program is vital to delivering service to those taxpayers who most need tax assistance and cannot afford the services of a paid preparer.

  2. SPEC’s preferred method to provide free tax preparation at VITA sites is face-to-face where an IRS-Certified volunteer conducts an interview, in person, with the taxpayer. Taxpayers in urban areas are often faced with barriers such as physical disabilities, transportation, availability of certified volunteers, computers, space and hours of operation that prevent them from having access to free tax return preparation services. In cases where taxpayers and partners are located in areas where a traditional site is not practical, partners can use unique and innovative methods such as the Virtual VITA/TCE model (see IRM 22.30.1.3.1.1.2 and IRM 22.30.1.3.10.4

  3. The Military is also a partner in the VITA Program. The Armed Forces Tax Counsel (AFTC) consists of the tax program coordinators from the Army, Air Force, Navy, Marine Corps, and Coast Guard. The AFTC oversees the operation of the military tax programs worldwide, and serves as the main conduit for outreach and free tax preparation to military personnel and their families.

22.30.1.3.1.1.1  (10-01-2011)
Facilitated Self Assistance

  1. The Facilitated Self Assistance approach uses a certified volunteer to assist taxpayers in the preparation of their tax return. Since the role of the volunteer is a facilitator, multiple taxpayers can be assisted at one time by each volunteer. This approach allows sites to offer alternatives by assisting taxpayers prepare their own simple returns. Partners can use any software that has the ability to capture the Site Identification Number (SIDN) (i.e. I-CAN, Beehive, Benefit Bank, Intuit, and FAST (Free Assisted Self-Assistance Tax Preparation). Because the taxpayer is preparing their return, the quality process required in traditional and Virtual VITA/TCE is not applicable.

  2. SPEC and the Free File Alliance signed a memorandum of understanding to allow volunteer program sites to use Free File software at free-standing computers for federal and state return preparation. This model of return preparation is called FAST. Taxpayers with basic computer skills and simple returns are the targeted audience for this program.

  3. Self assistance is a well-established and accepted way of providing more services to taxpayers and with help at the beginning of the process, taxpayers learn to prepare their return themselves.

22.30.1.3.1.1.2  (10-01-2011)
Virtual VITA/TCE

  1. The Virtual VITA/TCE (formerly Alternative VITA/TCE Model and Alternative Rural Method) approach uses the same process as traditional VITA/TCE except that the preparer and taxpayer are not face-to-face. Technology such as internet, fax and video is used to connect the volunteer preparer and the taxpayer. Although suitable for rural environments where it is difficult to build a traditional VITA site, this approach can be used in urban settings to provide a free alternative to qualified taxpayers.

22.30.1.3.1.2  (10-01-2011)
VITA Grant

  1. In December 2007, Congress appropriated funds to the IRS to establish and administer a matching grant program for VITA. This funding allows SPEC to provide grants to partner organizations to achieve certain objectives such as enabling the VITA program to extend services to under-served populations in hard to reach areas, both urban and non-urban, increasing the capacity to file returns electronically, heighten quality control, enhancing the training of volunteers and improving the accuracy rate of returns prepared at VITA sites. The VITA Grant supports the VITA program and recipients are required to follow guidance governing VITA site operations and to file all eligible returns electronically. For more information about VITA Grants see IRM 22.30.1.5, Tax Counseling for the Elderly and Volunteer Income Tax Assistance (VITA) Grant Programs.

22.30.1.3.1.3  (10-01-2011)
Tax Counseling for the Elderly (TCE)

  1. The TCE Program offers free tax assistance to individuals who are 60 or older. § 163 of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, authorizes this cooperative agreement. This Act authorizes the IRS to enter into agreements with private or non-governmental public non-profit agencies and organizations, exempt under § 501 of the IRC, which will provide training and technical assistance to volunteers who provide free tax counseling and assistance to elderly individuals in the preparation of their Federal income tax returns.

  2. TCE sites can also employ the Virtual VITA/TCE Model for delivery of services to its targeted audience. For more information about VITA Grants see IRM 22.30.1.5, Tax Counseling for the Elderly and Volunteer Income Tax Assistance (VITA) Grant Programs.

22.30.1.3.2  (10-01-2011)
Volunteer Programs - Headquarters Responsibilities

  1. Education and Product Development (E&PD) is responsible for developing the training materials and products used by the volunteer programs to train and certify volunteers for return preparation. They define the "scope" of tax law topics applicable for preparation by the volunteers supporting the volunteer programs. E&PD also develops and creates products for tax education and outreach.

  2. Grant Program Office (GPO) is responsible for managing the VITA and TCE Grant programs. This includes awarding the grants and ensuring compliance to OMB Grant Requirements.

  3. National Relationship Partnerships (NRP) is responsible for securing and maintaining national partners with organizations that share common values with IRS for educating and preparing free tax returns for SPEC’s targeted audience. Memorandums of Understanding (MOUs) are required for all national partners. Local affiliates of these national partners are critical to delivery of the VITA and TCE programs.

  4. Oversight and Analysis (O&A) is responsible for issuing volunteer program policies and procedures, monitoring adherence to the volunteer program policies and procedures, and ensuring employees are equipped with pertinent information for successful delivery of the filing season. Additionally, O&A is responsible for securing legal opinions from the Office of Chief Counsel.

  5. The Quality Program Office (QPO) oversees the Quality Site Statistical reviews used to determine VITA and TCE accuracy rates. The QPO ensures Grantee’s compliance with VITA and TCE Grant Financial requirements and are part of O&A.

  6. Program Management (PM) is responsible for managing SPEC’s budget (human and capital) to ensure successful delivery of SPEC’s programs. This includes serving as the liaison between SPEC and various oversight agencies, such as Treasury Inspector General for Tax Administration (TIGTA) and Government Accountability Office (GAO).

  7. Strategic Planning and Development (SPD) is responsible for issuing the program plan used to define measures of success for all SPEC programs and monitoring status. SPECTRM, SPEC’s Management Information System is managed by SPD.

22.30.1.3.2.1  (10-01-2011)
How to Request Legal Opinions from the Office of Chief Counsel

  1. To request an opinion, send an e-mail to the assigned O&A analyst (see http://win.web.irs.gov/spec/spec_programs.htm for latest assignments). The e-mail should contain all of the following:

    • subject

    • detailed background information on the issue and

    • reason for the request

  2. The analyst will forward the request to a Special Counsel to the Division Counsel (Wage and Investment). Once the opinion is returned by Counsel, O&A will send an e-mail to the initial requester, with copies to appropriate parties.

  3. Counsel will provide an opinion within 90 days.

    Note:

    If an opinion is needed sooner than 90 days, please specify when it is needed in your e-mail (e.g.,, within 10 days, 30 days, etc.).

22.30.1.3.2.2  (10-01-2011)
Volunteer Programs - Area Office Responsibilities

  1. The area office provides overall program directions to territory offices based on policy and guidance received from SPEC Headquarters; assesses the territory office accomplishments and allocates resources to accomplish program objectives.

22.30.1.3.2.3  (10-01-2010)
Volunteer Programs - Territory Office Responsibilities

  1. The territory office has the overall responsibility for management of the volunteer programs at the local level. The territory office and its employees receives direction from the area office. Territory offices and its employees concerns and suggestions are required to be filtered through the area office. The territory office is responsible for direct communication to SPEC local partners and volunteers.

22.30.1.3.3  (10-01-2011)
Volunteer Protection Act of 1997

  1. The Volunteer Protection Act of 1997 is not owned or written exclusively for the IRS. This is a Public Law and relates to businesses that use volunteers to provide services.

  2. A volunteer is defined in § 6 USC 14505(6) of this act, “…defined under this Act in 42 USC 14505(6) as an individual performing services for a nonprofit organization or a governmental entity (including as a director, officer, trustee, or direct service volunteer) who does not receive for those services more than $500 total in a year from the organization or entity as:

    1. Compensation (other than reasonable reimbursement or allowance for expenses actually incurred), or

    2. Any other thing of value in lieu of compensation.

  3. § 4 USC 14505(a), Limitation on Liability for Volunteers, states under (a), Liability Protection for Volunteers , "Except as provided in subsections (b) and (d), no volunteer of a nonprofit organization or governmental entity shall be liable for harm caused by an act or omission of the volunteer on behalf of the organization" if the following:

    1. Volunteer was acting within the scope of the volunteer’s responsibilities in the nonprofit organization or governmental entity at the time of the act or omission;

    2. Volunteer was properly licensed, if appropriate or required, certified, or authorized by the appropriate authorities for the activities or practice in the State in which the harm occurred, where the activities or practice was undertaken within the scope of the volunteer’s responsibilities in the nonprofit organization or governmental entity;

    3. Harm was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer.

  4. A volunteer, whether a coordinator, sponsor employee, or student, who receives more than $500 per year as compensation for work on the volunteer program would not be protected from liability under the Act. Characterizing the payment as a stipend does not change the effect of the payment on the volunteer’s status under the Act. A partner, whether grant recipient or not, who intends to pay their volunteers in excess of the amount stated above, should seek legal advice from their attorney regarding potential liability for their organization and their volunteers.

  5. A request to change statutory language of the Volunteer Protection Act is not being pursued by the IRS.

  6. SPEC employees shall avoid giving written advice on the Volunteer Protection Act of 1997. If a partner has questions regarding the Volunteer Protection Act, then SPEC employees can provide the partner with a copy of the Volunteer Protection Act, which is located on “The Point”. For more information, refer to Pub 4299, Centralized Lien Processing-Impact to Mortgage Companies

22.30.1.3.3.1  (10-01-2011)
Compensation

  1. IRS allows partners to utilize Federal Grant funds to provide stipends to volunteers within the volunteer return preparation program. Stipends are a fixed amount of money paid at regular intervals as a salary or to cover living expenses. Under the VITA and TCE Grant Programs, stipends are an allowable expenditure and are specifically addressed within both grant application booklets.

  2. For purposes of the IRS Grant Programs, a stipend can only be used to reimburse volunteers for out-of-pocket expenses.

22.30.1.3.3.1.1  (10-01-2011)
Compensation for the (TCE) Program

  1. The TCE Program is subject to the following rules specific to compensation:

    • Participants are allowed to use grant funds to pay salaries, wages and benefits of clerical personnel only.

    • Grant funds can not be used to provide compensation in the form of salaries, wage and benefits of program sponsor executives or administrators.

    • Grant recipients are allowed to provide volunteers a stipend for travel and food.

22.30.1.3.3.1.2  (10-01-2011)
Compensation for the Grant Program

  1. The VITA Grant Program is also subject to rules specific to compensation. The VITA Grant funds cannot be used to provide compensation (money given in exchange for work done) for the following positions:

    • Tax Assistor/Preparer

    • Screener

    • Quality Reviewer

  2. The VITA Grant Program allows its participants to provide compensation (in the form of salaries, wages and benefits) for the following positions whose roles and responsibilities, as described in the Publication 1084, Site Coordinators Handbook, does not include the preparation of tax returns:

    • Program and/or Financial Coordinator (not included in Pub 1084)

    • Site Coordinator

    • Clerical Support

    • Tax Law Instructor

    • Clerical Support

    • Interpreter

    • Information Technology Specialist (Computer Specialist), and

    • Any other position accepted by the GPO following prior approval.

  3. The VITA Grant Program allows grant recipients to provide volunteers a stipend for travel expenses only.

22.30.1.3.4  (10-01-2011)
Volunteer Program Publicity

  1. NRP and Territories are responsible for monitoring partner’s publicity to ensure it does not misrepresent the VITA and TCE parameters.

  2. Partner publicity items must adhere to the following:

    • Any reference to income thresholds will adhere to the annual EITC eligibility amounts for families.

    • Does not alter the sequence of the term “IRS-Certified VITA and TCE Volunteer Preparer”.

    • The use of the term "IRS-Certified" is used only as a modifier to the word volunteer, i.e. IRS-certified VITA and TCE volunteer preparer.

    • External use of existing IRS logos must be approved by Servicewide Communications and Liaison on a case-by-case basis. Requests for use of the logos must be provided to O&A and allow a minimum of two weeks for approval.

22.30.1.3.5  (10-01-2011)
Volunteer Programs and Title VI of the Civil Rights Act of 1964

  1. Title VI applies to all SPEC partner operations if the partner is involved in a federal program or activity located in the United States that has the purpose of providing benefit to others and receives federal financial assistance. Federal financial assistance is defined as grants and money, and other non-monetary forms such as the following:

    • Loans of computer equipment,

    • Loan of IRS personnel,

    • Direct training of VITA volunteers,

    • Provision of supplies and equipment,

    • Use of federal property at no cost,

    • Grants of computer software,

    • Waiver of fees for electronic filing of tax returns.

  2. The IRS must ensure that the recipient of government financial assistance does not discriminate against potential beneficiaries of the assistance. Also, recipients must prominently display posters explaining the procedures for filing complaints.

22.30.1.3.5.1  (10-01-2011)
Title VI Requirement

  1. The External Civil Rights Division (CRD) in conjunction with General Legal Services (GLS), created a Title VI Assurance Form 13325 and if applicable Form 13324 that is required to be signed by SPEC partners prior to receipt of federal financial assistance as defined in IRM 22.30.1.3.5. SPEC is required to solicit new assurance forms annually from partners. Some partners are exempt from Title VI requirements because their agency is already covered, e.g., federal agencies, military and the Coast Guard. While TCE partners are not exempt, they sign the Title VI Assurance Form as part of the grant application process.

  2. The table below outlines the steps for SPEC employees to fulfill the Title VI requirement:

    Required Actions for Title VI Requirement
    Step Required Action
    1 Territories must review the current listing of partners to determine whether they receive federal financial assistance.

    Note:

    Use SPECTRM to print a list of partners who show they signed an assurance form by checking "yes" in the required SPECTRM fields under the partner profile.

    2 If you have any questions or problems, contact your Title VI Area Analyst.
    3 Order one or more of the following Title VI notification documents for each required partner:

    • Pub 4053 Title VI Poster in English - to be used by VITA (Pub 4053 SP Title VI Poster in Spanish)

    • Pub 4025, Title VI Poster in English - to be used by TCE (Pub 4025 SP-Title VI Poster in Spanish)

    • Pub 730 (or TCE created publication with the same Title VI notification)

    • Pub 4481 - The optional Title VI Stuffer (English and Spanish) can be used if a taxpayer is turned away from a site and was not provided their Title VI rights (no poster was displayed or no return was prepared).

    4 Prepare the Title VI Partner Letter.

    Note:

    SPECTRM can provide most of the basic information needed for the partner letter and electronic tools (i.e. Mail merge) can be used to generate the letter).

    5 Assemble the package (i.e. Partner Letter, Title VI notification documents, Assurance Form 13325 etc.)

    Note:

    Territories may either mail the Title VI notification documents as a part of the package or have these items shipped to the partner's address.

    6 Enclose a self-addressed, envelope with the business reply label properly affixed for the partner to return the signed assurance form to the territory office. If no business reply labels are available, territories can order postage stamps by following the instructions outlined in the W&I Financial Procedures Guidebook. Refer to the Postage section. Additionally IRM 1.22.4, Postage Accountability and Reporting Requirement, provides guidance for IRS personnel responsible for purchasing and managing postage procured from the United States Postal Service.
    7 Once the partner returns the signed assurance form, put your Area number at the top right hand corner and make a copy.

    Note:

    Territory offices are required to keep copies of the signed assurance forms for a minimum of three years.
    8 Hold all original signed Assurance Forms until you have received one from each partner;

    • If a partner fails to respond by the response due date, territories should follow-up with a courtesy call.

    • if a partner refuses to sign or does not provide the signed assurance form after a follow-up courtesy call, the territory office will have no alternative but to terminate the relationship with the partner. Federal assistance cannot be provided if the partner refuses to sign the assurance forms.

    9 Mail the original signed assurance forms annually to the External Civil Rights Division (CRD) via UPS overnight delivery no later than January 10 to the following address:

    Director, Civil Rights Division, IRS, AWSS
    EDI Operations
    1111 Constitution Ave., NW, Room 2413
    Washington, DC 20224
    10 Enter the Title indicator in the partner profile section in SPECTRM by January 17 for each SPEC partner. There are two fields in the partner profile/partner information section that require completion:

    • "Is Title VI Required?( Yes or No) "

    • "Date Title VI Signed? "

  3. For the purposes of Title VI, a sub-partner is a partner that works directly with a SPEC partner or coalition. They do not communicate with the SPEC territory office. The Partners’ cover letter instructs the partner (not the sub partner) to contact the Territory office if they have sub-partners. The sub-partners’ Assurance Form 13324, Internal Revenue Service Civil Rights Assurance for Sub-recipients under SPEC Partnership Agreements, is a restricted form and can only be ordered by the IRS by calling the distribution center at 1-800-829-2765 and providing your order point number.

    Note:

    The sub-partner forms must be maintained at the partner level and should not be sent to the territory or EDI. Sub-partners should not be listed in SPECTRM.

22.30.1.3.6  (10-01-2011)
Administration of Volunteer Programs

  1. Administration requirements for the volunteer programs are outlined in Pub 1084 , Site Coordinators Handbook and Pub 4396A , Partner Resource Guide.

  2. Partners who receive a VITA or TCE Grant are required to adhere to SPEC Quality Site Requirements and the procedures outlined in the VITA Grant Publication 4671 and TCE Grant Publication 1101.

22.30.1.3.7  (10-01-2011)
Volunteer Recognition

  1. Relationship Managers should take every opportunity to recognize and thank volunteers, partners, and sites for their support of the volunteer programs. Recognition is not limited to items listed below. Be creative while adhering to IRS policies for use of federal funds.

22.30.1.3.7.1  (10-01-2011)
SPEC Partner Letters and Certificates to Recognize Volunteers

  1. Listed in the table below are certificates and letters that are available to recognize volunteers:

    Letter or Certificate of Appreciation Purpose
    Form 9234, SPEC Certificate of Appreciation Issued by territory offices to individuals and groups or organizations that assist the IRS through one of IRS' volunteer and community partnerships programs.
    Pub 3711, Volunteer Certificate Folder (Catalog 31083Z) Used to hold certificates.
    Form 13357, Community Service Leadership Certificate of Appreciation Issued by territory offices to partners or coalitions that assist the IRS through one of IRS' volunteer or outreach programs.
    Letter 3674 and Letter 3674 (SP), Volunteer Letters of Appreciation Issued to personally recognize the efforts and contributions of the volunteers who participated in the VITA /TCE programs. The SPEC director signs this letter.
    Letter 3674 A and Letter 3674 A (SP), Partner Letters of Appreciation Issued to volunteers and partners to recognize their volunteer tax preparation services and/or participation in the VITA and TCE programs. The SPEC director signs this letter.

22.30.1.3.7.2  (10-01-2011)
Volunteer Milestone Recognition

  1. SPEC will honor the milestones of 10 year to mark partner, volunteer and site dedication. SPEC will only consider those partners, volunteers or sites whose years of service are increments of 10. See table below for milestone recipient and type of recognition available:

    Milestones 10 Years 20 Years 30 Years 40+ Years
    Partner Certificate Plaque (Wooden) Trophy SPEC Director's Award
    Volunteer Lapel Pin Plaque (Acrylic) Plaque (Wooden) Trophy
    Site Certificate Plaque (Acrylic) Plaque (Wooden) Trophy

22.30.1.3.7.2.1  (10-01-2011)
Headquarters Roles

  1. Headquarters is responsible for the following with regard to Volunteer Milestone Recognition:

    • Submitting requests to PM annually for funding the purchase of recognition items.

    • Reviewing all requests via e-mail and/or partner@irs.gov for recognition items.

    • Working with Procurement to purchase requested items and ensuring all orders are placed timely in order to be received by the partner on or prior to the April 10 delivery deadline.

    • Providing a minimum of monthly reminders via email beginning in October annually to Area VITA Analysts. Reminders will continue through the February 25, deadline.

    • Acknowledging receipt of the order and confirming any spellings as appropriate once requests are received .

    • Preparing and shipping pins, certificates, and plaques where appropriate in time to ensure the April 10 delivery deadline.

    • Ensuring Pub 1084 and Pub 4396A are updated with accurate recognition instructions.

  2. When issuing a SPEC Director’s Award, HQ will work closely with the Area Office to arrange the Director’s travel and presentation.

22.30.1.3.7.2.2  (10-01-2011)
Area and Territory Roles

  1. The Area and Territory are responsible for the following with regard to Volunteer Milestone Recognition:

    • Ensuring partners are aware of the procedures above and providing templates to facilitate the process.

    • Reemphasizing the availability of recognition items and the ordering deadline.

    • Ensuring requests for clarification received from HQ are responded to quickly and accurately to ensure timely fulfillment of the recognition items.

    • Timely submitting partner information of those who meet milestones.

    • Coordinating and making travel arrangements for the SPEC Director’s Award presentations.

    • Participating in ceremonies where 30+ years recognitions are provided.

    • Communicating this process to the partners they support and providing them with site and volunteer templates.

22.30.1.3.7.2.3  (10-01-2011)
Partner Roles

  1. Partners should timely complete the templates provided to them by their SPEC Relationship Manager identifying volunteers and sites milestone accomplishments. Completed templates must be submitted annually through partner@irs.gov no later than February 25. Partners must confirm all spelling. The partner will decide how they will make presentations to recipients. Partners should refer to Pub 1084, Site Coordinator’s Handbook, Pub 4395A , Partner Resource Guide, or the Partner Corner on irs.gov for additional information on volunteer recognition.

22.30.1.3.8  (10-01-2011)
VITA and TCE Training

  1. Training and certification are vital components of the Service's free volunteer tax preparation programs. SPEC provides both paper and electronic products to assist volunteer tax preparers in achieving the goals of providing high quality services and preparing an accurate return each and every time. SPEC employees, volunteer preparers and instructors participating in the VITA and TCE Programs must be certified to screen, prepare returns and conduct quality reviews. Pub 1084, IRS Volunteer Site Coordinator's Handbook, contains a complete overview of the volunteer programs and training curriculum with specific information about the scope of the each program, program policies, roles and responsibilities, etc. The Product PRO contains a complete listing and description of the volunteer training products. Specific guidance and course information is also available on irs.gov (Keyword: Community Network). The Community Network and Pub 1084 content is revised in the fall of each year with specific guidance for the upcoming filing season.

22.30.1.3.8.1  (10-01-2011)
Types of VITA and TCE Courses

  1. VITA and TCE training is built using a tiered strategy, each tier represent a complete course of study. There are nine courses of study: Basic, Intermediate, Advanced, Military, International, Health Savings Accounts (HSA), Cancellation of Debt (COD), Puerto Rico, and Foreign Students and Scholars. Each course has its own curriculum and certification track. The content of each course/tier is summarized below:

    • Basic: This course covers income from wages, interest and dividends, and tax credits for individuals and couples. .Volunteers who serve in the role of return preparers, quality reviewers, and VITA/TCE tax law instructors must certify in this course.

    • Intermediate: This course covers more complex Form 1040. It addresses additional topics including alimony, Social Security income, some pension issues for individuals and families , business income (with limitations), adjustments to income and itemized deductions. This course requires certification in Basic as a prerequisite.

    • Advanced: This course covers the completion of the full scope of returns. Capital gains/losses (e.g. disposition of stocks and sale of home) and more complex pension issues are included in this course. It requires certification in Basic and Intermediate as a prerequisite.

    • Military: This course covers the full scope of returns presented by members of the Armed Forces, Reserve and National Guard. This course covers domestic military topics. It requires certification in Basic and Intermediate as a prerequisite. Important Note: Since this course only covers domestic military topics military representatives or instructors going overseas to provide assistance or teach must be certified in both Military and International courses.

    • International: This course covers the completion of returns for taxpayers, both military and non-military, living outside the United States. The course is for military personnel or volunteers working at U.S. Embassies and Consulates, or military installations. This course includes topics of foreign earned income exclusion and foreign tax credit. It requires certification in Basic and Intermediate as a prerequisite.

    • Health Savings Account Online Module: An additional specialty course and certification test on the topic of health savings accounts is available on Link and Learn Taxes for volunteers with an Advanced, Military, or International certification. This specialty course is “optional.” Volunteers should check with their Site Coordinator to determine whether or not they should be certified in this topic.

    • Cancellation of Debt (COD) Online Module: An additional specialty course and certification test for Cancellation of Debt (involving certain mortgage forgiveness debt on a principal residence and credit card debt) will be available on Link and Learn Taxes for volunteers with an Intermediate, Advanced, Military, or International Certification. This specialty course is "optional" . Volunteers should check with their Site Coordinator to determine whether or not they should be certified in this topic.

    • Puerto Rico: This course covers topics for U.S. citizens who are bona fide residents of Puerto Rico who must file a U.S. federal income tax return. It requires certification in Basic as a prerequisite.

    • Foreign Student and Scholars: This course is used as a training tool for volunteer tax return preparers who assist foreign/international students and scholars in preparing their returns. It covers determination of residency status and application of treaty benefits in addition to other federal tax issues commonly faced by foreign nationals. There is no prerequisite for this course.

22.30.1.3.8.1.1  (10-01-2011)
Syllabus and Curriculum

  1. SPEC strives for consistency in the training that is presented to all volunteers. Instructional guidance is conveyed in the web-based Pub 4555-E,Process Based Training Instructor Guide. The publication contains suggested course syllabuses and presentation times for classroom instructions. Link and Learn Taxes training and the printed training materials are designed for instructor led-classroom training as well as self study. All products use process based training, a performance based curriculum that supports SPEC's volunteer return preparation quality goals and incorporates the following four steps:

    1. Screening and interviewing the taxpayer

    2. Using key resource materials

    3. Understanding and apply tax law

    4. Conducting quality reviews

  2. Training should be tailored to meet the needs of the taxpayers the volunteers will serve. Each instructor has the flexibility to design their course for new or returning volunteers, a combination of both, or as refresher training for the most experienced volunteer.

22.30.1.3.8.1.2  (10-01-2011)
Training Delivery Methods

  1. SPEC e-learning application is the preferred method of training and certification for employees and volunteers. Instructors are encouraged to devote at least two hours of preparation time for every hour of instruction. The amount of time for each lesson/course depends on the competencies of the student and/or instructor. This information can be found in Pub 4555-E , VITA and TCE E-instructor Guide which includes lesson presentation times, checklist for teaching each lesson, effective techniques, etc. This publication also provides a list of additional training options that can be used to teach this training. The use of these methods should be determined based on the needs of the partners. The training products are designed for process based training and can be taught using the following delivery methods.

    1. Classroom instruction combining lecture, role-playing and general discussions with completing problems and exercises using tax preparation software using Pub 4491, VITA and TCE Training Guide .

    2. On-Line classroom instruction using Link and Learn Taxes include lecture and discussion in combination with the applicable course content and the Electronic Tax Software Practice Lab on the L&LT application.

    3. Self-Study instructions allow students (using the Publication 4491, and/or Link and Learn Taxes) to independently complete their course with ad hoc face-to-face or electronic guidance from the instructor.

22.30.1.3.8.1.2.1  (10-01-2011)
Training for Hearing and Visually Impaired Volunteers

  1. Under the Rehabilitation Act of 1973, § 504, the requirement to make "reasonable accommodation" for employees (volunteers) with disabilities also includes visually impaired employees (volunteers).

  2. Provisions must be made to accommodate hearing/visually-impaired volunteers.

  3. If an IRS volunteer training class includes hearing-impaired volunteers, every effort should be made to provide an interpreter. Territories may contact associations for the hearing Impaired in the community for a volunteer interpreter.

  4. If efforts to secure an interpreter are unsuccessful, explain to the potential volunteer that the VITA and TCE training maybe taken as a self-instructional course. Territories may also provide a written transcript of the training session.

  5. Refer to IRM 22.30.1.3.9.2, Reasonable Accommodation for VITA and TCE Sites, for more detailed information on accommodating employees (volunteers) with disabilities.

22.30.1.3.8.1.2.2  (10-01-2011)
Printed Training Products

  1. SPEC's training products are designed to guide volunteers through the information and skills they need to prepare accurate returns. The printed training products are available internally and externally via the intranet and internet in late October. The test and retest answers (Pub 4189 ) are not published externally and are published internally after the filing season in early May. See IRM 22.30.1.3.8.1.6, Certification Requirements and Testing for Volunteer Training for additional information.

  2. Advance copies of the printed training products are sent to IRS offices certain partners in mid-October. Printed copies of the training materials begin arriving in late November. The Order Entry and Delivery Schedule for the printed materials is posted on the Product PRO in September. The Product PRO contains a complete listing and description of the printed volunteer training products including links to SPEC's e-learning applications Link and Learn Taxes and Understanding Taxes.

22.30.1.3.8.1.2.3  (10-01-2009)
E-learning Products

  1. SPEC supports two e-learning applications. Link and Learn Taxes and Understanding Taxes are launched in the fall of each year with information for the upcoming filing season. As explained below the sites serve two different purposes.

22.30.1.3.8.1.3  (10-01-2011)
Link and Learn Taxes

  1. SPEC's e-learning application, Link and Learn Taxes, is the preferred method of training for employees and volunteers. Link and Learn Taxes is also available in Spanish. The site contains the nine VITA and TCE courses and the necessary testing and certification tools. The site also contains a link to the Electronic Tax Software Practice Lab for VITA and TCE Volunteers. Volunteers using Link and Learn Taxes for training and certification gain insights into the types of tax situations they will encounter at the site and experience using the return preparation software available to them from the IRS. The software contains programming and tax law for the upcoming filing season. SPEC's Product PRO contains marketing tools and other information about the application for employees to use when marketing the site. Promotional information (Pub 4403 ) is also available on irs.gov. Link and Learn Taxes is normally available in early November for the upcoming filing season.

22.30.1.3.8.1.4  (10-01-2011)
Understanding Taxes Program Overview

  1. The Understanding Taxes (UT) program is an introductory tax education course, that began in 1954 as a local project in the District of Columbia. UT introduces students to tax terminology, tax history, politics, and the economics of taxation as well as presenting several taxpayer simulations for an interactive experience with return preparation.

  2. UT has migrated from a print product with annual updates to a web-based application. The website contains complete lesson plans ready to be taught in the classroom. Every lesson provides a link listing the applicable national and state standards, making it simple to integrate into existing classroom curricula.

  3. The UT application is well suited for use with a variety of levels of education and training and would be an effective addition to the curriculum in a number of courses including: History, Math, Economics, Vocational Education, Government, Civics and Business.

  4. The website for Understanding Taxes is http://www.irs.gov/app/understanding taxes/index.jsp . For additional information on the Understanding Taxes Program refer to IRM 22.30.1.7.

22.30.1.3.8.1.5  (10-01-2011)
Specialty Training Products/Programs

  1. SPEC provides tax preparation and outreach support to all taxpayer groups. In most cases, the basic through advanced courses meet the needs of most taxpayers. Supplement or special training products and programs are designed to assist the following taxpayer groups.

22.30.1.3.8.1.5.1  (10-01-2011)
Foreign Students and Scholars

  1. International students and scholars are temporary visitors to the United States under an F, J, M, or Q visa. These visitors are W&I customers who must file at least one form with the IRS as long as they remain nonresident aliens for federal income tax purposes.

  2. SPEC's role in the foreign student/scholar program is to encourage colleges and universities to establish self-sufficient VITA sites specializing in the preparation of Form 1040NR , U.S. Nonresident Alien Income Tax Return;Form 1040NREZ, Income Tax Return for Nonresident Aliens With No Dependents;Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition.

  3. The Foreign Student and Scholar module of Link and Learn Taxes was designed as an income tax law course for volunteers who will be working at VITA/TCE sites that assist international students and scholars with tax return preparation. This course is available in e-learning format on Link and Learn Taxes. The Foreign Student Link and Learn Taxes module can be used as a stand alone training tool. The training can be used for self study or in a traditional classroom setting. Volunteers are instructed to complete the training paths in the course and successfully complete the test to obtain volunteer certification.

  4. Volunteers assisting foreign students/scholars are prohibited from using the "VITA Hotline" to get answers to questions about international issues.

  5. Volunteers with international questions can contact the IRS assistance line at 800-829-1040 or send an e-mail: www.irs.gov/taxlaw , selecting the category for alien issues. In addition, there is an IRS number available, 267–941–1000 , that specializes in international tax issues. Please note that this number is not a toll-free phone line.

  6. This course is also available in e-learning format on Link and Learn Taxes.

22.30.1.3.8.1.5.2  (10-01-2009)
Puerto Rico Supplement

  1. The Puerto Rico Supplement is available to train volunteers on requirements for Puerto Rico residents who must file a U.S. income tax return.

  2. The SPEC offices in Puerto Rico assist in coordinating the training for this course.

  3. This course is updated annually and is available in e-learning format on Link and Learn Taxes in English and Spanish.

22.30.1.3.8.1.5.3  (10-01-2011)
Military VITA

  1. NRP coordinates Military VITA training and site management. The IRS and AFTC partner to coordinate effective training, support, and operation of the Armed Forces’ global tax assistance efforts. NRP, negotiates locations for military VITA training with the AFTC.

22.30.1.3.8.1.6  (10-01-2011)
Certification Requirements and Testing for Volunteer Training

  1. Certification of volunteers verifies that all volunteers and participants meet basic competency requirements. Establishing standardized tests and certification processes increases the quality of the returns prepared and the level of customer service delivered. Volunteers should certify via paper or Link and Learn Taxes as indicated in the table below:

    Volunteer Type Requirement
    Students All volunteer tax preparers and quality reviewers must annually take and pass an IRS test to be certified in Basic, Intermediate, Advanced, Military, or International courses. All volunteers must certify in Basic. Volunteers may certify at increasing levels of complexity based on their training, experience and specific site needs.

    Note:

    Volunteers must successfully pass Basic and Intermediate before proceeding to Advanced, Military, or International exams.



    Students can be certified in optional specialty modules on Link and Learn Taxes: Cancellation of Debt (COD) and Health Savings Accounts (HSAs). Students who are certified at the Intermediate level or higher can complete the HSA certification. Students who have earned certification in Advanced, Military, or International courses may complete the COD certification. .
    Instructors All instructors must annually take and pass the test for all curriculums they teach. All instructors and quality reviewers must be certified at the Intermediate level or higher
    Other Volunteers Volunteers, whose activity will be restricted to reception, clerical, or any other non-preparer or non-quality reviewer roles are not required to take the test.

  2. Volunteers should be encouraged to certify online wherever possible. Volunteers can access VITA and TCE training and the test for certification at Link and Learn Taxes through irs.gov. The Practice Lab is a tool included in Link and Learn Taxes to provide assistance in the certification process. It integrates tax preparation software with Link and Learn Taxes. The Practice Lab was developed specifically for VITA and TCE volunteers and restricted to authorized IRS licensees by requiring a password. SPEC relationship managers provide a "universal password" to partners prior to training. Volunteers may take the test online regardless of how they received their training. Link and Learn Taxes will automatically score the test and volunteers may print or e-mail the passing test results as their certification document to their site coordinator or designee. The certification document should be delivered to the volunteer’s training coordinator, instructor, or other person as designated by the partner. Certification can also be validated via Link and Learn certification reports. These reports are available to all territory managers and designated analysts in SPEC headquarters and area offices.

  3. Whenever possible, non-IRS instructors, such as college professors, enrolled agents, accountants, etc., should be asked to administer and correct tests. Instructors should correct the test or retest, mark correct answers and include explanatory remarks.

  4. The preferred method for completing certification is through Link and Learn Taxes. The test is immediately graded and testers who achieve a passing score (i.e. 80 percent or higher) can download a certificate or the volunteer agreement. For classroom training , the IRS test can be administered in a classroom setting or students can take the test on-line using Link and Learn Taxes. If that is not an option, the instructor can allow students to take the test at home.

  5. Volunteers should keep the test document and only return the Volunteer Standards of Conduct/Certification page, Standards of Conduct and Test Answer Sheet to their training coordinator, site coordinator or designee.

  6. A passing score (i.e. 80 percent or higher) is required for certification as a VITA and TCE preparer or quality review volunteer. Test and certification instructions are included in Form 6744, VITA and TCE Volunteer Assistor’s Test/Retest. , Form 6744 which includes the test and retest is available on both the intranet and internet under "Forms and Publications" .

  7. Instructors and/or partner organizations will be provided validation of certification including the date for each volunteer tested through Link and Learn. Territory managers and designated headquarters and area analysts can obtain certification reports on Link and Learn Taxes. Partner specific listings taken from the certification reports can be provided to sites for validation. Since this data is Personally Identifiable Information (PII), IRS employees must use secure messaging when mailing within the IRS. To share with partners, use phone, fax or postal mail. Territory managers who need access to Link and Learn Certification Reports must first register on the test login page then contact the Area training analyst for access to Link and Learn Taxes reports.

  8. Instructors and partners will validate certifications when using other training delivery methods. Copies provided by the instructor, test monitor, volunteer, or territory will be kept at the site or partner level. (Refer to test booklet Form 6744 for format.)

  9. Certification for the VITA and TCE program will only be permitted by passing an IRS test; either via Link and Learn Taxes or a paper test.

22.30.1.3.8.1.7  (10-01-2011)
VITA Retest-All Volunteer Training

  1. Volunteers should be encouraged to certify online wherever possible. Volunteers can access volunteer certification in Link and Learn Taxes through irs.gov. The online test questions are randomized from a pool of test and retest questions. Test takers have a different test for the test and retest attempts.

  2. Volunteers who do not pass the paper test (Form 6744 ) may take the retest that is included in the paper test booklet. The format of the retest is similar to the test and graded in the same manner. The retest should only be offered to volunteers one time.

  3. Instructors and partners should consider additional training for volunteers who do not pass the test on the first attempt.

  4. The partner may provide instructors with a letter for volunteers who do not pass the test. The letter should invite the volunteer to receive additional training and take the retest, or to participate in another aspect of the VITA and TCE activity such as: publicity, scheduling volunteers, clerical duties, receptionist, etc.

22.30.1.3.8.1.8  (10-01-2011)
Course and Instructor Evaluations

  1. At the end of each volunteer training course, students should complete the on-line student evaluation form regardless of delivery method. Online evaluations will be automatically forwarded to HQ.


Next

More Internal Revenue Manual