1. TAX-AIDE POLICY/LOCATION OF DETAILED INSTRUCTIONS ● Policy that Tax-Aide has obligation to respond to taxpayers regarding returns prepared at our sites ● Policy that Tax-Aide has responsibility to respond to concerns and complaints voiced by taxpayers 2015 SC Training - Dallas 1

2. TAX-AIDE STATE PROCEDURES ● Each inquiry is handled at district level Advice by DC to SC that satisfactorily resolved, -OR- Incident Report prepared at district level and sent to SC  SC sends Incident Report to National Office and RC If possible Incident send e-mail to SC 2015 SC Training - Dallas 2

3. TAX-AIDE LETTERS TO TAXING AUTHORITIES ● If return not filed through inadvertence or incorrectly prepared, letter to IRS or other taxing authority may be written on taxpayer’s behalf by Leader, asking that any assessed penalties be waived Note: IRS prohibited from waiving interest 2015 SC Training - Dallas 3

4. TAX-AIDE LETTERS TO TAXING AUTHORITIES ● Two forms of letter set out in State Coordinator’s Guide as Resource 10 Letters collectively do not cover all situations Per Resource 10, letters may not be adapted or modified If neither letter covers situation, letter may be drafted that does, but it then must receive National Office approval prior to being signed 2015 SC Training - Dallas 4

5. TAX-AIDE Formal INCIDENT REPORT REQUIRED? ● No, if low-level Examples provided in Section 4.7 Generally, matter satisfactorily resolved at district level with no indication taxpayer will pursue complaint against Tax-Aide ● SC to be advised of successful resolution of matter ● RC to be advised by SC of successful resolution of matter, per State Coordinator’s Guide 2015 SC Training - Dallas 5

6. TAX-AIDE INCIDENT REPORT REQUIRED? ● Yes, if general or enhanced level Examples given in Guide:  Taxpayer insists on communicating with National Office  Taxpayer demands to be reimbursed for taxes, interest and/or penalties owed 2015 SC Training - Dallas 6

7. TAX-AIDE INCIDENT REPORT REQUIRED? ● Good rule of thumb Incident Report necessary whenever SC concludes National Office either needs to know or should know because:  Some response by National is warranted, -OR-  Some third party could be expected to contact National directly 2015 SC Training - Dallas 7

8. TAX-AIDE CAUTIONARY NOTES ● Volunteer must not admit Tax-Aide or a volunteer made an error, accept responsibility for an error or promise that taxes, interest and/or penalties will be paid by Tax-Aide ● Completed Incident Reports must not be provided to taxpayers or any other person outside Tax-Aide ● Within Tax-Aide, completed Reports are to be distributed solely per Incident Review Protocol on a need-to-know basis 2015 SC Training - Dallas 8