Page 21

19 name, and address, using government-issued photo identification. The partner must also confirm the volunteer has passed the required IRS training certification test(s), and the volunteer has signed and dated Form 13615. This approving official can be the coordinator, sponsoring partner official, instructor, or IRS contact. as appoint Form 13615 must be signed by all volunteers regardless of the certification requirement before assisting at a site. Partners are no longer required to maintain Forms 13615 once the volunteer and partner have: Signed the completed agreement; Accurately transferred all required data to the current Form 13206, Volunteer Assistance Summary Report, or partner created listing (containing the same information); and forward the Form 13206, or partner created listing, to the Territory office. Partners can choose to give Forms 13615 back to their volunteers. However, if volunteers are requesting Continuing Education (CE) Credits, the form must be completed and forwarded to the SPEC Territory as described in CE Credits Requirements. All partners/site coordinators are required to provide their local IRS SPEC Territory Office a list of all volunteers working at VITA/TCE sites, including their certified volunteers, the dates that the volunteers received certification, and their level of training. The preferred document for reporting the list of volunteers is Form 13206, Volunteer Assistance Summary Report. A partner created list containing the same information is also acceptable. Site coordinators have a responsibility to complete and send a list of any volunteers to their local IRS SPEC Territory offices by February 3rd but no later than February 15th. A new report must continue to be submitted on the 3rd of each month to show new volunteers not previously reported. The actual certifications can be maintained at the site or partner level. Form 13206 lists volunteers who have taken the training and received certification, and each volunteer’s certification level. The Form 13206 or Partner created listing should include volunteer names, position, and level of certification. It must also indicate that each volunteer has completed the VSC certification and signed the Form 13615 agreeing to adhere to the VSC. It must also include a statement certifying that all volunteers have signed Form 13615, all volunteer identities, names and addresses, were validated using government-issued photo ID, volunteer certification was verified, and all Forms 13615 were signed and dated by the partner’s approving official. The partner’s approving official, as designated by the partner, may be the coordinator, sponsoring partner, instructor, or IRS contact. For the most current information on volunteer training, testing and certifications, please also refer to: • Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators 1. Site Establishment You should choose sites where there will be little or no charge for use of space. Libraries, community centers, and schools are excellent examples of space that can be obtained at little or no cost to you. In instances where there is a charge for use of space, refer to the Management of Funds section of this handbook. The availability of a telephone for use by volunteers to obtain technical assistance from the IRS should be considered in your site selection. In addition, the availability of parking for your volunteers should be considered when selecting a site. Due to IRS SPEC Territory Office no later than January 15 You should establish sites and provide the IRS SPEC Territory Office with a list of site addresses and hours/days of assistance as soon as this information is known, but no later than January 15th. Form 13715, Volunteer Site Information Sheet, can be used for this purpose. Form 13715 can be found on www.irs.gov. TCE grant recipients should provide this list immediately to the IRS SPEC Territory Office and throughout the filing season when revisions have been made to the site addresses and hours/days of assistance. The grant recipient is responsible for establishing a quality control process to regularly monitor the validity of their site information to ensure accurate information is reflected. The IRS toll-free telephone assistors must have access to the most current information in order to provide accurate site location information to taxpayer. You must indicate on the above list which sites, if any, have telephone answering facilities and indicate the telephone number on the list. You must also notate what type of services are offered at the site (for example; electronic filing, site prepares prior year returns, languages Site Management