Date of review
Department of the Treasury - Internal Revenue Service
QSS Site Review Sheet
Reviewer name or SEID
A. Review conducted by
B. Type of review
C. Advanced notice
Instructions: This form is used to measure the site’s adherence to the Quality Site Requirements (QSR), Volunteer Standards of
Conduct (VSC), and to monitor site operations for Volunteer Income Tax Assistance/Tax Counseling for the Elderly Programs. Do not
enter any information that identifies a specific person in the comments box. NOTE: The term “coordinator” includes both site
coordinators and local coordinators. Questions used to determine how to answer the measurement question are in italics. Comments
are required for answer options which are underlined. The measurement questions for determining if a site review is adhering to a QSR
are in bold. Note: Each met measurement question is valued at 10%. If all ten measurement questions are met, the site is rated at
QSR # 1: Certification
1 Are all volunteers certified in Volunteer Standards of Conduct?
No-unable to verify
2 Are all required volunteers certified in Intake/Interview and Quality Review?
3 Are all volunteers who address tax law issues certified in tax law?
No-unable to verify
4 Did the site meet the components for QSR #1?
5 Did the coordinator complete site/local coordinator training?
QSR # 2: Intake/Interview & Quality Review Process
6 Are all volunteers using a correct Intake/Interview & Quality Review Process for every
No-Does not quality review all returns
No-Not using Form 13614-C
No-Incomplete Quality Review Process
No-Not interviewing the taxpayer
No-Using an unapproved Quality Review
No-Not reviewing Form 13614-C
No-Not using Form 14446 (Virtual Site)
7 Is there a process which ensures returns are within scope and volunteer preparers and
quality reviewers are assigned returns at their certification level?
No-Not identifying out-of-scope issues
No-Not identifying volunteer/return certification levels
No-Not identifying reviewer/return certification level
8 Are volunteers advising taxpayers of their responsibility for the information listed on their
9 Did the site meet the components for QSR #2?
QSR # 3: Confirming Photo Identification and Taxpayer Identification Numbers
10 Are volunteers using photo identification to confirm taxpayers' identities?
Yes-Photo ID's checked or exception applies
No-Not using photo identification
No-Spouse/Taxpayer not present/No Power of Attorney
11 Are volunteers confirming Taxpayer Identification Numbers (TIN) for everyone listed on the
12 Did the site meet the components for QSR #3?
Catalog Number 61054K