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PMS - Payment Management System - Internet based system mana ged by HHS that is used by grantees to drawdown their approved program funding. Program or TCE Program - The Tax Counseling for the Elderly Program authorized by Section 163 of the Revenue Act of 1978 (hereinafter referred to as Section 163). Program Regulations - The rules governing the program, 26 Code of Federal Regulations sections 601.801 - 601.806. Quality Control Process - The procedures and processes in place to measure the quality of your site operations and the accuracy rate of returns prepared. Quality Reviewer - A person, other than the individual who assisted in the preparation of the return, who checks a tax return to ensure its accuracy and completeness. Quality Site Requirements - Ten practices identified by the IRS to ensure taxpayers visiting volunteer sites receive quality service and accurate returns. Reimbursement Expense - Monies paid to volunteers working as recruiters, tax assistors, instructors, coordinators/ administrators, and quality reviewers for out-of-pocket expenses for meals, lodging, and transportation costs incurred while performing TCE related volunteer work. SIDN - The Site Identification Number is a number assigned to each volunteer site for identification purposes by the IRS. This number must be recorded on all returns in order to obtain credit for return preparation. Site - A location established to provide volunteer tax preparation. Section 163 - The portion of the Revenue Act of 1978, Public Law No. 95-600, 92 Stat. 2810, November 6, 1978, that authorized the Secretary of the Treasury, through the IRS, to enter into agreements with private or public non-profit agencies or organizations, for the purpose of providing training and technical assistance to prepare volunteers to provide tax counseling assistance for elderly individuals, age 60 and over, in the preparation of their federal income tax returns. Site Coordinator - Person responsible for program coordination and various administrative duties associated with managing a site. SPEC - Stakeholder Partnerships, Education and Communication - SPEC is the organization within the IRS that manages the TCE Program. Suspending Official - The agency head or an official designated by the agency head. Suspension - An action taken by the suspending official in accordance with agency regulation implementing Executive Order 12549 to immediately exclude a person from participating in covered transactions for a temporary period, pending completion of an investigation and such legal or debarment proceedings as may ensue. A person so excluded is “Suspended.” Tax Law Instructor - Refers to the individual who provides instruction to the volunteers in tax law. Telephone Answering Site - Location with telephone number(s) that elderly individuals may call to receive free tax counseling. Territory Office - An office the IRS SPEC organization has located across the country that the TCE sponsors will work with locally. Unique Entity Identifier (UEI) - The UEI is used within SAM.gov as a primary key to uniquely identify an entity or part of an entity. VITA - Volunteer Income Tax Assistance is one of the volunteer return preparation programs operated in conjunction with the IRS. The VITA program uses trained volunteers to prepare basic tax returns and provide free income tax assistance for taxpayers who have low income, including persons with disabilities, non-English speaking persons, elderly taxpayers, and Native Americans. Volunteer - Individual under the direction of a grant recipient who agrees to provide their services without pay to achieve the objectives of the program. Volunteers may be reimbursed for out-of-pocket expenses for meals, lodging, and transportation costs incurred while performing TCE related volunteer work. 59