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23 taxpayer using the services offered through the TCE program should be confident they are receiving accurate return preparation and quality service. The Quality Site Requirements are designed to ensure consistent operational processes so that our mutual objectives are met in providing accurate return preparation and quality service. All volunteer tax preparation sites in the TCE program must adhere to these requirements: • QSR - 1 – Certification. New volunteers must take the Volunteer Standards of Conduct (VSC) Training. SPEC encourages returning volunteers to review the VSC training as a refresher. Annually, all TCE volunteers must pass the VSC certification test with a score of 80% or higher prior to working at a site. The training and certification test are available on Link & Learn Taxes and in Publication 4961, VITA/TCE Volunteer Standards of Conduct - Ethics Training. All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must review Publication 5101, VITA/TCE Intake/Interview and Quality Review Training. Annually, all volunteer instructors, preparers, coordinators, and quality reviewers must pass the Intake/Interview and Quality Review certification test. Volunteer greeters, screeners and client facilitators who assign tax returns to preparers or assist taxpayers with completing Form 13614-C, Intake/Interview and Quality Review Sheet, must also take this training and certify. Volunteers who answer tax law questions, instruct tax law classes, prepare, or correct tax returns, and/or conduct quality reviews of completed tax returns must certify in tax law prior to conducting tax law related tasks. Tax law certification is an annual requirement. Volunteers who do not help with tax law related issues (for example, greeters, receptionists, equipment coordinators, etc.) are not required to certify in tax law but must still complete the VSC certification test. All coordinators and alternate coordinators must review Publication 5088, VITA/TCE Site Coordinator Training. Site coordinator training is an annual requirement. All coordinators and alternate coordinators must pass the Site Coordinator Test certification with a score of 80% or higher prior to performing any site coordinator duties. Volunteers may complete their training by classroom, self-study, or Link & Learn Taxes. Refer to Publication 5683, VITA/TCE Handbook for Partners and Site Coordinators, for a complete illustration of the certification process. AARP Foundation Tax-Aide uses the information from SPEC’s training materials to create their own training materials for both Site Coordinator training and Intake/Interview and Quality Review Training. They provide all required training for volunteers who instruct, prepare and quality review tax returns. In addition to being covered during their face-to-face training sessions, all volunteers receive appropriate training materials by email and are asked to review those materials again prior to reporting to their sites. • QSR - 2 – Intake/Interview and Quality Review Process. All sites must use Form 13614-C, Intake/Interview and Quality Review Sheet, for every tax return prepared by an IRS tax law certified volunteer. Form 13614-C guides the IRS-tax law certified volunteer preparer through the interview with the taxpayer and allows them to gather all necessary information for correct return preparation. The volunteer quality reviewer uses the completed tax return, the taxpayer’s supporting documentation and the completed Form 13614-C, to verify the tax return is free from error. Volunteers must also verify that the tax return is within the scope of the VITA/TCE Programs and the volunteer’s certification level. If the return is out-of-scope for VITA/TCE, the return cannot be prepared by a volunteer at the VITA/TCE site. The taxpayer may need to obtain the assistance of a professional preparer. Volunteers should avoid referring taxpayers to any particular paid preparer. Quality Review – Every site should ensure that a complete quality review process is used to confirm that tax law was correctly applied, and the tax return is free from error, based on the taxpayer interview and the available supporting documents. The quality reviewers should be experienced IRS tax law-certified volunteers. TCE sites conduct reviews by a designated reviewer or a peer-to-peer reviewer, as self-review is not an approved method. Site Management