0625 Publ 6113 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6113.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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The IRS Virtual Service Delivery (VSD) program allows partners to provide their clients with direct, virtual access to Taxpayer Assistance Centers (TACs). Through Microsoft Teams, TAC assisters help with some tax law assistance, payment arrangements, account inquires, letters and notices and more allowing for expansion of services already offered at the VITA/TCE site.

The VSD program is designed to make it easy for partners to participate with limited work on their part. IRS asks partner to be available at least two days a week. Times are flexible with agreed upon blocks of at least two hours each day.

• Space with privacy

• Two points of contact

• E-mail address for Teams invitations

• Laptop (one can be provided if necessary)

• Internet access

• Electrical outlet

• Year-round availability is desired (IRS.gov will reflect partner’s city and state and hours of operation)

• Make appointments when taxpayers contact them through a toll-free number listed on IRS.gov

• Provide the partner with an appointment schedule each day

• Greet and escort taxpayers to the VSD laptop when they arrive

• Make contact with IRS if any concerns arise

Publication 6113 (6-2025) Catalog Number 95832G Department of the Treasury Internal Revenue Service www.irs.gov