1 NTTC Training 2013 STANDARDS OF CONDUCT Pub 4012Intro Pages Pub 6744VITA/TCE Test Intro.
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1NTTC Training 2013
STANDARDS OF CONDUCT
Pub 4012 Intro PagesPub 6744 VITA/TCE Test Intro
2NTTC Training 2013
VOLUNTEER Standards of Conduct
6744 Intro
Preparers required to exercise due diligence in preparation of tax returns
IRS has responsibility for oversight to protect tax program integrity and maintain taxpayer confidence
Volunteers can be removed, sites closed, IRS support & funds discontinued by IRS
Clients may be subject to examination, litigation or criminal penalties if false return
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UNETHICAL DEFINED6744 Intro
IRS-SPEC defines unethical as not conforming to agreed standards of moral conduct, especially within a particular profession
In most cases, unethical behavior is acted upon with the intent to disregard the established laws, procedures, or set policies
An error or omission that was unknowing is not considered an unethical action
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STANDARDS OF CONDUCT6744 Intro
Form 13615, Volunteer Standards of Conduct Agreement, applies to all conduct and ethical behavior in VITA/TCE Program
ALL volunteers must agree to Standards of Conduct, pass a test, & sign Volunteer Agreement prior to working at a VITA or TCE site
Responsibility of all volunteers is to provide highest quality, best service to clients
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QUALITY SITE REQUIREMENTS4012 Intro
Volunteers required to adhere to QSRs (see Pub 4012) re:#1, Certification#2, Intake/Interview Process#3, Quality Review Process#4, Reference Materials#5, Volunteer Agreement#6, Timely Filing
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QSRs, cont’d4012 Intro
# 7, Title VI – AARPs D143, Free Tax Help Poster displayed at all AARP/TCE sites# 8, Accurate Site ID Number on all returns# 9, Correct E-File ID Number on all returns#10, Security, Privacy and Confidentiality
Equipment and tax data secured Passwords never posted near computer TaxWise/encryption exited if not in area
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SIX STANDARDS OF CONDUCT6744 Intro
1. Must follow Quality Site Requirements2. Must not accept payment or solicit donations
for federal or state tax return preparation3. Must not solicit business from clients or use
knowledge gained about them for direct or indirect benefit for self or othersMay use aggregate data for promotion (e.g., # returns, schedules) but use of $$ amounts prohibited except aggregate for fund-raising
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SIX STANDARDS OF CONDUCT6744 Intro
4. Must not knowingly prepare false returns5. Must not engage in criminal, infamous,
dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE Program
6. Must treat all taxpayers in a professional, courteous, and respectful manner
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Volunteer Protection Act
Protects volunteers from liability for negligent acts they perform within the scope of their responsibilities.
Only if they were acting within the scope of the program
Does NOT protect conduct that is willful or criminal, grossly negligent, reckless, conscious, or flagrant indifference to the rights of the individual harmed by the volunteer.
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VIOLATION OF STANDARDS
Client says has “cash income” not reported on 1099-MISC; volunteer replies does not need to report since IRS may not catch it
Volunteer includes child listed by client as dependent who was not a “qualified child or relative” since no-one else is claiming child
Volunteer offers to list own bank account for client without an account in order to provide client with faster refund
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VIOLATION OF STANDARDS cont’d
Volunteer asks client (who is single) if s/he would consider meeting for a date
Client does not want to report a stock sale because cost basis equal to or higher than sales price; volunteer agrees not to but tells client that, if audited, amounts would need to be supported by documentation
Volunteer commits criminal act (not at site) Volunteer argues/becomes angry with client
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AARP FOUNDATION STANDARDS PACKAGE
Volunteer Standards of Professionalism Taxpayer Information and Responsibilities
(available at the site) Incident Review Protocol
(To be handled by local site leadership)
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Example :Not Reporting Cash Income
Self-employed taxpayer has a 1099-MISC with income reported in Box 7;
Taxpayer tells volunteer they also have “cash income” not reported on a 1099-MISC;
Volunteer tells taxpayer he does not need to report the cash income because the IRS may not catch it;
Volunteer completes Schedule C without the cash income.
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Example:What Should You Do?
What Standard of Conduct was violated?
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Example:What Should You Do?
What Standard of Conduct was violated?#4 (should not knowingly prepare a false return)
The local Coordinator should discuss the incident with immediate supervisor
AARP Foundation Incident Review Protocol should be followed
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Example:Claiming a Person as a Dependent
Taxpayer lists a person who was “not related” but a child of a personal friend who was not claiming this child as a dependent;
Volunteer stated that, although the child was not a “qualified child or relative”, since no one else is claiming the child it would be OK to put this person on the return;
Volunteer completes Form 1040 claiming the dependent.
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Example:What Should You Do?
What Standard of Conduct was violated?
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Example:What Should You Do?
What Standard of Conduct was violated?#4 (should not knowingly prepare a false return)
The local Coordinator should discuss the incident with immediate supervisor
AARP Foundation Incident Review Protocol should be followed
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Example:Using Volunteer’s Account #
Taxpayers indicate on Part V of intake sheet that they have no bank account for direct deposit;
Taxpayer is entitled to refund of $1200; Volunteer says direct deposit of refunds to bank
account are available within 7-10 business days; Volunteer says he could have refund deposited
to his bank account and, when received, would contact taxpayer to give them their money;
Return completed with volunteer’s account #.You are the Local Coordinator, what do you do?
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Example:What Should You Do?
What Standard of Conduct was violated?
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Example:What Should You Do?
What Standard of Conduct was violated?#3 (should not solicit business from taxpayers I assist or use the knowledge I gained about them for any direct or indirect personal benefit for me or any other specific individual)
The local Coordinator should discuss the incident with immediate supervisor
AARP Foundation Incident Review Protocol should be followed
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Example:Volunteer Commits Criminal Act
Local Coordinator learns from other volunteers that volunteer has been arrested for a crime;
Volunteer comes to site and Local Coordinator speaks to him privately;
Local Coordinator learns volunteer got into an altercation at a bar and is out on bail;
Local Coordinator asks if it is true he had prior arrests and altercations with the law; the volunteer says it is true.
You are the Local Coordinator, what do you do?
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Example:What Should You Do?
What Standard of Conduct was violated?
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Example:What Should You Do?
What Standard of Conduct was violated?#5 (should not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE Program)
The local Coordinator should discuss the incident with immediate supervisor
AARP Foundation Incident Review Protocol should be followed
25NTTC Training 2013
Questions
STANDARDS OF CONDUCT
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