AARP Foundation CO1 Tax-Aide Site Regulations and Compliance CO1 State Instructor Workshop Presented by John Meredith December 3, 2017

Volunteers must follow Standards of Conduct: Follow Quality Site Requirements (QSR). Not accept payment, solicit donations, or accept refund payments for return preparation/ Not solicit business from taxpayers you assist or use the knowledge you gained for benefit of you or any other person. Not knowingly prepare false returns. Not engage in criminal, infamous, dishonest, notoriously disgraceful conduct or any other conduct deemed to have a negative effect on the program. Treat all taxpayers in a professional, courteous and respectful manner.

Quality Site Requirements: Certification Intake/Interview & Quality Review Process Confirming Photo ID and Taxpayer ID Numbers Reference Materials Volunteer Agreement Timely Filing Civil Rights Site ID Number (SIDN) Electronic Filing Number (EFIN) Security

References: Tax-Aide TY17 Site Review Form used to assess compliance with requirements by members of CO1 SMT. This form available at OneSupportHelpCenter > General Program Management IRS Form 6729 used to measure the site’s adherence to Quality Site Requirements, Volunteer Standards of Conduct, and to monitor site operations for TA/TCE programs https://www.irs.gov/pub/irs-pdf/f6729.pdf

Tips: Set up file cabinet or tote box for keeping reference documents, site records, and other required documentation in easy to access location. Run and print portal report containing site volunteer assignments and certification Retain signed copy of volunteer agreement for all site volunteers Document key processes Audit site procedures using TY17 Site Review form as a template at start of season Check that required information is available at site prior to commencing daily operations

Questions or Comments??