1. Volunteer & Taxpayer Responsibilities

2. Taxpayer & Volunteer Responsibilities
IRS basis is primarily driven by the TIGTA reviews
Misconduct at sites
Misrepresentation of tax law and SCOPE of program
AARP Foundation is driven by providing a safe environment for both the volunteer and taxpayer
Ultimate goal for both is to provide accurate tax service by the volunteer courteous manner for the taxpayer

3. Taxpayer & Volunteer Responsibilities
IRS
Quality Site Requirements
Standards of Conduct Training/Test
Intersection between the two
Program Scope
Blatant Misconduct (such as criminal activity)
AARP Foundation
Standards of Professionalism
Taxpayer Information & Responsibilities
Emergency Resource Guidelines