Publication 5683 VITA/TCE Handbook for Partners and Site Coordinators
CHAPTER 6: Quality Site Requirements
1025 Publ 5683 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Taxpayers using VITA/TCE free tax services should be confident they are receiving accurate tax return preparation and quality service. The purpose of the Quality Site Requirements (QSR) is to ensure the quality and accuracy of tax return preparation and consistent site operation. Partners must communicate the QSR to all volunteers. All partners and volunteers must follow all QSR to ensure accurate tax return preparation and high-quality site operation.
Violation of Volunteer Standards of Conduct #1, Follow all Quality Site Requirements
If any volunteer refuses to adhere, comply, or follow a QSR they have violated Volunteer Standards of Conduct (VSC) #1, Follow all Quality Site Requirements. Partners and coordinators who find a VSC violation must email SPEC headquarters at ts.voltax@irs.gov and copy the partner and the local SPEC territory office as appropriate. The email notification should include the reporting person’s name, contact number, site name, and a detailed description of the incident including the full name of the person who violated the VSC, date the incident occurred, and the number of taxpayer’s affected by the violation if applicable.
Quality Site Requirements for Alternative Filing Models
Although originally written for the traditional VITA/TCE site model, partners must also apply the QSR to all alternative filing models, including Facilitated Self-Assistance (FSA). Whether preparing returns inperson or using alternative filing models, volunteers must follow the QSR and adhere to the VSC. SPEC provides guidance applying the QSR to alternative filing models in Publication 5324, Fact Sheet: Quality Site Requirements for Alternative Filing Models for SPEC Partners and Employees.
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