ACRONYM GLOSSARY

ASL American Sign Language – the primary language of many people who are deaf and/or hard of hearing.

CRU Civil Rights Unit – A division within the federal government responsible for enforcing federal statutes prohibiting discrimination based on race, sex, disability, religion, and national origin.

EFIN Electronic Filing Identification Number – An identification number assigned to authorized IRS e-file providers. To electronically file a federal tax return, you must have an EFIN. Persons wishing to obtain an EFIN may apply through their IRS e-Services account.

EIC or EITC Earned Income Tax Credit – A refundable tax credit. Eligibility and the amount of EITC is based on earnings, income, filing status, residency, and the number of qualifying children in the home.

FSA Facilitated Self-Assistance – A VITA/TCE Site where eligible taxpayers prepare and electronically-file federal tax returns free, with on-site assistance from qualified volunteers.

IP PIN Identity Protection Personal Identification Number – A six-digit number issued by the Identity Protection Specialization Unit to taxpayers who are victims of identity theft.

IRS Internal Revenue Service – The federal agency responsible for administering the Internal Revenue Code enacted by Congress.

ITIN Individual Taxpayer Identification Number – A nine-digit identification number issued to the IRS – for tax purposes use only by individuals who do not qualify for a Social Security number. The first digit is 9, the fourth and fifth digits range from 77 - 88.

ITA Interactive Tax Assistant – An online tool that leads taxpayers to answers to a limited number of current and prior year tax law questions using a question and response process.

LLT Link & Learn Taxes – self-paced e-learning for the Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) program.

MeF Modernized e-file – A replacement of existing IRS tax return filing technology with a modernized, internetbased electronic filing platform. This transaction-based system allows tax return originators to transmit returns electronically to the IRS in real-time, improving turnaround times.

OPI - Over-the-Phone Interpreter. Offers real-time interpretation services for limited English proficient (LEP) communities at VITA/TCE sites.

QSR Quality Site Requirements – Ten requirements identified as necessary to ensure taxpayers visiting VITA/ TCE sites receive quality service and accurate tax return preparation.

QSRA Quality Site Requirement Alerts – A SPEC communication to VITA/TCE sites during the filing season that updates, corrects, and/or clarifies operational procedures and processes related to the Quality Site Requirements.

RPM Return Preparer Misconduct – normally involves the orchestrated preparation and filing of false income tax returns (in either paper or electronic form), including Form 1040-X, Amended U.S. Individual Income Tax Return, by unscrupulous preparers.

SIDN Site Identification Number – A number assigned by SPEC to identify each VITA/TCE site. SIDN starts with the letter “S” followed by 8 digits.

SPEC Stakeholder Partnerships, Education & Communication – The outreach and education function of the IRS Wage and Investment Division. SPEC administers the VITA and TCE program.

100 Acronym Glossary

TCE Tax Counseling for the Elderly – The TCE program offers free tax assistance to individuals who are age 60 or older. The IRS joins in cooperative grant agreements with eligible organizations to provide training and technical assistance to volunteers who provide free tax counseling and assistance to elderly individuals in tax preparation of their federal tax returns at convenient locations.

TIGTA Treasury Inspector General for Tax Administration – Agency of the U.S. Department of Treasury that provides oversight of IRS activities.

VSC Volunteer Standards of Conduct – Six standards developed specifically for the operation of free tax preparation programs that applies to all conduct and ethical behavior affecting the VITA/TCE program.

VTA Volunteer Tax Alerts – alerts issued as needed to clarify certain tax law issues throughout the filing season.

Acronym Glossary 101