QSR 5: Volunteer Agreement

Annually, all volunteers (coordinators, return preparers, quality reviewers, greeters, screeners, client facilitators, etc.) must complete the Volunteer Standards of Conduct (VSC) certification. In addition, they must agree to follow the VSC by signing and dating Form 13615, Volunteer Standards of Conduct Agreement–VITA/ TCE Programs.

The partner’s approving official must also certify (sign and date) Form 13615. This confirms that the partner’s approving official has verified the volunteer’s identity, 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. Every volunteer’s Form 13615 must be certified prior to their volunteering at a VITA/TCE site. This approving official can be the coordinator, sponsoring partner official, instructor, or IRS contact, as appointed by the partner.

Coordinators must exercise due diligence and have a method to verify training certification the day the volunteer reports to the site.

The approving official must confirm volunteers’ identities, names, and addresses using government-issued photo identification (ID), when reviewing and signing Forms 13615. SPEC partners and coordinators can review volunteers’ government-issued photo ID electronically. Government-issued photo identification includes valid driver’s license (U.S.), state ID (U.S.), Military ID, national ID, visa, Global Entry ID, or passport.

Coordinators can make exceptions to use official high school identification for students taking part as volunteers in an official VITA/TCE High School program. The name on Form 13615 must match both the name on the government- issued photo ID and the volunteer’s name added to TaxSlayer or other tax preparation software. SPEC does not allow the use of volunteer nicknames in the tax preparation software.

Volunteers’ names and addresses in LLT must match their government-issued photo ID. Advise volunteers to update their “My Account” page in LLT with their valid name and address.

50 QSR #4: Reference Materials

Form 13615 includes a signature line for parents and/or guardians, to grant permission for their minor children to volunteer in the VITA/TCE program. Parents and/or guardians do not have to sign Form 13615 for their minor children if the VITA/TCE High School program has an alternative consent requirement.

By signing and dating Form 13615, volunteers are agreeing to adhere to the following VSC and must:

• VSC #1 - Follow all Quality Site Requirements (QSR).

• VSC #2 - Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers.

• VSC #3 - Do not solicit business from taxpayers you help or use the information you gained about them (taxpayer information) for any direct or indirect personal benefit for yourself, any other specific individual or organization.

• VSC #4 - Do not knowingly prepare false returns.

• VSC #5 - Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct considered to have a negative effect on the VITA/TCE programs.

  • VSC #6 - Treat all taxpayers in a professional, courteous, and respectful manner.

Form 13206, Volunteer Assistance Summary Report

All SPEC partners or coordinators must list their volunteers on Form 13206, Volunteer Assistance Summary Report, or a partner-created document having the same information. Partners must check the certification box on Form 13206 to certify they have validated all volunteer identities, names and addresses using photo ID. In addition, volunteer certifications were verified, and Forms 13615 were signed by an approving official.

Partners or coordinators must give their volunteer list to their local SPEC territory office by February 3, but no later than February 15. As sites bring on new volunteers, partners or coordinators must report these new volunteers to the local SPEC territory office by the third of each month.

The partner-created document must contain the same information for the volunteers required on Form 13206. It must show that each volunteer has completed the VSC certification and signed Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs, agreeing to adhere to the VSC. The document must also show the partner’s approving official verified the volunteer’s identity, name, and address, using government-issued photo identification and signed and dated Form 13615. It is important to report a volunteer only once to the local SPEC territory, even if they work at more than one site.

Copies of Forms 13206, Volunteer Assistance Summary Report, or similar document containing the same information, should be available at the partner or site location with the required information for each volunteer verifying agreement to the VSC and certification level. If these forms are not available at the site, the coordinator must have a method in place to track volunteer certification levels and be able to provide this information upon request.

QSR #5: Volunteer Agreement 51

Tax-Aide will complete and send a combined list of volunteer certifications to SPEC headquarters containing the same information as requested on Form 13206. Tax-Aide must secure Forms 13615 from all volunteers and the list should show each volunteer has signed and dated their agreement and their identities, names and addresses were validated using a government-issued ID.

Partners do not have to keep Forms 13615 once the volunteer and partner have:

• Signed the completed agreement.

• Accurately transferred all required data to the current Form 13206 or partner created document (containing the same information).

• Sent Form 13206, or partner created list, to the local SPEC territory office.

• Submitted completed Form 13615 for CE Credits

Partners can destroy Form 13615 or return it to the volunteer.

For volunteers requesting CE credits, Form 13615 must be signed in both the certification section and the CE credit section. For more information see Publication 5362, Fact Sheet: Continuing Education Credits for VITA/TCE Partners and Volunteers.

Reporting Unethical Behavior

By agreeing to follow the Volunteer Standards of Conduct by signing Form 13615, volunteers must report unethical behavior at a VITA/TCE site by emailing SPEC headquarters at ts.voltax@irs.gov and copy the partner and the local SPEC territory office as appropriate. The email notification should include your name, contact number, site name, and a detailed description of the incident including the individuals full name, date the incident occurred, and the number of taxpayer’s affected by the violation, if applicable.

The latest revision of Publication 4836 VITA/TCE Free Tax Preparation Site Information also referred to as the “VolTax” poster, must be available to all taxpayers who seek services at the site. The purpose of the poster is to make taxpayers aware of their opportunity to report unethical behavior. Publication 4836 is an electronic only product. Sites must download and post both the English and Spanish version of Publication 4836 in an area viewable to all taxpayers requesting in-person service. Form 13614-C, Intake/Interview and Quality Review Sheet, Publication 730 (en-sp), Important Tax Records Envelope (VITA/TCE), and D143, AARP Foundation Tax-Aide (poster) also include the VolTax email address. Publication 4836 is also available on IRS.gov in Vietnamese, French and Portuguese.