1. Volunteer Income Tax Assistance Program
Quality Review Training
Welcome and thanks
2018 TAX SEASON (TY 2017)
United Way of Tucson and Southern Arizona

2. WHAT IS QUALITY REVIEW?

3. Quality Site Requirements
QSR #1: Certification
QSR #2: Intake/Interview & Quality Review Process
QSR #3: Confirming Photo Identification & Taxpayer ID Numbers QSR #4: Reference Materials
QSR #5: Volunteer Agreement
QSR #6: Timely Filing of Tax Returns
QSR #7: Civil Rights
QSR #8: Correct Site Identification Number (SIDN)
QSR #9: Correct Electronic Filing Identification Number (EFIN)
QSR #10: Security

4. Acceptable Methods of Quality Review
Designated Review – Preferred method
Employs a designated Quality Reviewer
Peer Review
Volunteers exchange returns with each other
Note: Self-Review (i.e. taking a second look at a return you prepared) is not an acceptable quality review method.

5. Components of Quality Review
Comprehensive quality review includes:
Verifying taxpayer identity (checking IDs & socials)
Ensuring return is in-scope
Ensuring return was prepared by a volunteer with the necessary certification
Reviewing C documents to confirm information is complete and accurate
Comparing C against documents provided
Comparing documents provided against tax return
Checking data entries (typos, spelling, omissions)
Ensuring correct application of tax law (using Pubs 4012 and 17)
Printing a hard copy of the return for the taxpayer
Explaining consent forms & collecting signatures

6. Components of Quality Review – Breakdown
Verifying taxpayer identity – pg. 8 in Volunteer Handbook
Ensuring return is in-scope – pg. 10 in Volunteer Handbook
Ensuring return was prepared by a volunteer with the necessary certification – pg. 11 in Volunteer Handbook
Sign-in sheet – certification column added for 2018
Nametag
Reviewing C to confirm information is complete and accurate– pg. 25 in Volunteer Handbook
Ask questions!
Ensure all income is reported

7. Components of Quality Review: Scope
Out of Scope (OOS) Guidelines strictly enforced
Violations jeopardize entire VITA program, including IRS funding
Quality Reviewer is required to report violation to Site Coordinator
Site Coordinator is required to report violation to UWTSA staff (Rachel)
Violation will result in one-time warning issued to Tax Preparer and/or Quality Reviewer
Repeated violations will result in termination, in order to protect the program
UWTSA staff is charged with monitoring all sites for OOS violations

8. Components of Quality Review: Scope
Schedule C Reminders:
No expenses totaling more than $25K
No net loss
No depreciation
No employees
No home office
No inventory
Cell phone eligible as business expense only if dedicated exclusively to business (i.e. client has second phone)
No vehicle expenses other than mileage
Meals not eligible

9. Components of Quality Review – Breakdown cont.
5. Comparing C against documents provided
Ensure that the C is complete and accurate
Make necessary changes to C
6. Comparing documents provided against tax return
Ways to review returns in TaxSlayer
Use “Enter Myself” list
Use 1040 View
Use PDF (easiest for complex returns)
7. Checking data entries (typos, spelling, omissions)
Apartment numbers often missed
Ensure all sections are complete in TaxSlayer (through final page in E-File)

10. Components of Quality Review – Breakdown cont.
8. Ensuring correct application of tax law
Use Pub 4012 & Pub 17
9. Printing a hard copy of the return for the taxpayer
Use appropriate print set
10. Explaining consent forms & collecting signatures – pg. 12 in Volunteer Handbook
Consent to Use
Consent to Disclose
Consent to Disclose Tax Return Information
Form 8879
How do YOU ensure this QSR at your site?

11. Best Practices Client’s responsibility CFR confirmation page
Client is responsible for truth and accuracy of tax return
Mentioned twice: 1. Tax preparation; 2. Quality Review
CFR confirmation page
Hard copy given to taxpayer after quality review
Hard copies of returns
Given to taxpayers upon signing consent forms only (to prevent “shoppers”)

12. Valet VITA
If completing quality review for Valet returns at the Hub or remotely:
Complete all components of Quality Review (sans printing; see slide 4)
Check “Notes” sections in C and TaxSlayer, as well as “Conversation” in Zendesk for additional comments from interviewer or preparer
Check client’s preference for receipt of the completed return (pick-up or ; shown on first page of Valet Cover Sheet)
Call taxpayer to discuss outstanding questions from Notes/Conversation and/or review summary of completed return over the phone (use “Summary View” in TaxSlayer)
Once review is complete, inform client that return is ready for pick-up or
Give client site schedule if pick-up is preferred
Change to “Ready for Pick-Up” or “Ready for E-Sign” in Zendesk

13. REVIEWING RETURNS IN TAXSLAYER

15. QUESTIONS & COMMENTS

16. Thank you for your commitment to VITA & our community!