Virtual VITA/TCE Site Model Beckie, Dean and Carla Introductions- I will introduce both of you and you can give a brief background (what you do , how long, anything you would like to share etc.)

SPEC Business Model Preparation VITA/TCE Tax Education Traditional Financial Education & Asset Building Tax Education Virtual Assisted Self-Help Traditional Preparation VITA/TCE VITA/TCE This traditional approach uses a certified volunteer to prepare a return for a taxpayer in a face to face environment using a standard intake/interview and quality review. Virtual VITA/TCE This approach uses the same process as traditional VITA/TCE except that the preparer and taxpayer are not face to face. Technology is used to connect the volunteer preparer and the taxpayer. Technology includes internet, fax, and video. 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. Assisted Self-Help This 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. Because the taxpayer is preparing their return, the quality process required in traditional and virtual VITA/TCE is not applicable. Partners can use any software that has the ability to capture the SIDN which includes I-CAN, Beehive, Benefit Bank and Intuit or software offered under SPEC’s national MOU with ETA and the Free File Alliance which is known as FAST (Free Assisted Self-Help Tax Preparation). Although SPEC will support the partner’s choice, it will actively promote FAST in accordance with the MOU.

What are barriers to access traditional VITA/TCE sites? Taxpayer and partners are located in remote rural areas Lack of certified volunteers Taxpayers with Disabilities Transportation barriers Language barriers Hours of Availability Beckie 7

What is Virtual VITA/TCE? Two organizations partner through the incorporation of two components: intake site preparation site SPEC advocates new methods for return prep Video Conferencing- SKYPE More traditional technology- fax, email Approval of Territory Manager Operating Plan Flexibility Support Beckie For All Taxpayers Who Can Can’t Come To A Regular Tax Site Originally for taxpayers in remote rural areas Now available to taxpayers in urban areas with limited access to existing sites

Taxpayers and Virtual VITA Rate (5-1) your comfort level with the process used to prepare your return All taxpayers Taxpayers < 50 Taxpayers > 50 Virtual VITA 4.83 4.89 4.73 Face-to-face 4.85 4.80 5

Potential Advantages Makes services available to more Taxpayers Better allocation of volunteer time Better utilization of equipment Requires less physical space Beckie Either of you can add at any time or give examples

Intake Site Requirements Volunteer Volunteer not required to be certified Minimal training required Must sign Volunteer Agreement SIDN Required for Intake Site Profiled as a virtual site in SPECTRUM EFIN Not required for Intake Site EFIN assigned to preparation site used on returns Beckie

Intake Site Procedural Overview Explains process and secures signed Taxpayer Consent Form Verifies Taxpayer Identity Assists with preparation of Intake form Obtains taxpayer’s required documents Coordinates appointment schedule Forwards copies of taxpayer documents to the preparation site Assists Taxpayers with signing required forms An IRS-certified volunteer at the Intake site may do the Quality Review Faxes, e-mails or mails the 8879s, with required attachments, to Preparation Site for e-file transmission. Does not answer tax questions or give tax advice, unless IRS Certified Demonstration- All Carla, Dean and I discussed whether to put these 4 slides in a different order. Below are possibilities. We are thinking on it, your opinion? Intake Site Requirements Intake Site Procedural Overview Demo on Intake Site Preparation Site Requirements Preparation Site Procedural Overview or NARRATOR 1: We will begin our demonstration with the Taxpayer who is entering the Intake site for free tax prep assistance. NARRATOR 2: The volunteer welcomes the taxpayers and then explains the process that will be used to prepare and file their tax returns. Then the volunteer verifies the identity of the TP The volunteer will asks the TP to sign the Taxpayer Consent. NARRATOR 3: Next, the volunteer will review and discuss all documents TP brought for preparation. Volunteer ensure correct documents are present. Form 13614-C will be given to the TP. Depending on the arrangement between the Intake Site and Preparation Site, the volunteer will use the appropriate technology method to get the documents to the preparation site. Narrator 2: Explain the methods used like fax , scan docs then send by email and SKYPE. Narrator 2 & 3: Discuss the SKYPE in detail how it worked, Demonstrate, discuss challenges and benfits. Explain the cost and the Internet Document Management System called File Works.

Preparation Site Requirements Sites Utilize existing sites as preparation sites Follow the QSRs in Pub 1084 Conform to the software contract requirements Volunteers Requires Certified volunteers Conduct an interview with the TPs Conduct a Quality Review SIDN Use the SIDN of the Intake Site EFIN 1 EFIN whether traditional or virtual Beckie

Preparation Site Procedural Overview Coordinate volunteer schedules Reviews Intake sheet and taxpayer documents Contacts taxpayer by phone to conduct interview Prepares the tax return Contacts taxpayer to conduct a Quality Review of the return Sends the tax return back to the Intake Site E-file tax return upon obtaining signed Form 8879 Demonstration- All Carla, Dean and I discussed whether to put these 4 slides in a different order. Below are possibilities. We are thinking on it, your opinion? Intake Site Requirements Intake Site Procedural Overview Demo on Intake Site Preparation Site Requirements Preparation Site Procedural Overview or Narrator 1: The documents have been recieved at the Prep site and provided to the appropriate certified volunteer. Lets look at the various steps/methods to continue the return prep. Keep in mind that the certified volunteer at the Prep site will communicate direclty with the TPs. Narrator 2: Explain the delayed possiblities like fax or mail in relation to conducting the interview. Narrator 3: Explain the process of conducting the interview with SKYP in real time. Narrator 2 & 3: Explain the process used at each organization and include challenges and benefits. Narrator 2 or/and 3: Securing the TPS signature will be initiated by the Prep Site once the return is prepared and ready for TP’s review.

Finish discussing the process and refer to visual Narrator 1: The TP’s tax return and documents will be sent back to the TP from the preparation site. Depending on the arrangement of the partnership and the convenience of the TP the signature document will be secured through the methods previously discussed Narrator 2 & 3: Should elaborate on the processes used. Narrator 1:The preparation site and the certified volunteer will transmit the tax return upon receipt of the signature documents, whether from the Intake Site or directly from the taxpayer. Narrator 2 & 3: Should elaborate on the process with lessons learned etc.

Security Document Exchanges Fax Secured e-Mail Mail Security Resources UPS USPS FED EX Security Resources Fax Vault File Works An e-fax is a fax which is sent via e-mail or the web. Follow the faxing rules in IRM 11.3.1.10 to determine what can be sent to a taxpayer. IRM 10.8.1.5.4.8, Facsimile and Facsimile Devices, is the source for guidance on this issue. IRM 10.8.1.5.4.8(6): Do not fax sensitive information to untrusted intermediaries. If the taxpayer says, or if you can tell, that a fax will be sent to an email account or online fax service, you must obtain the taxpayer’s written permission designating the E-fax Service Provider company as the appointee to be able to send tax information to a taxpayer using an e-fax service provider. IRM 10.8.1.5.4.8(13) provides other guidance and procedures for efax transmissions. Questions regarding efaxing should be directed to your function’s Security Program Office (PMO).

Benefits Expanded Service Computer Utilization Volunteer Utilization Keep one-person sites open Inner city/urban locations Underserved areas Computer Utilization Volunteer Utilization Solution for “no show” problem or slow time Better skill matching Bridge for Certified volunteers at Intake Sites with no tax preparation

Pros & Cons Cost Savings New Costs Transportation Costs Training Computer Utilization New Costs Fax / Postage Scanner / Copier Conferencing Cameras I had this in my notes and I do not remember where, I will confirm why or delete.

What is role of SPEC RM? Identify areas with low penetration rates Reach out to partners in these areas Assist in matching and linking partners Intake Site and, Preparation Site Provide support

Chief Strategic Planning and Development QUESTIONS or COMMENTS? Ron Smith Chief Strategic Planning and Development SPEC ron.smith@irs.gov 404-338-8512