Fillable Form 13615 - Volunteer Standards Of Conduct Agreement - Vita/tce Programs printable pdf download

Department of the Treasury – Internal Revenue Service

Volunteer

13615

Form

Cat. No. 38847H

(Rev. 1-2012)

Standards of Conduct Agreement –

VITA/TCE Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax

responsibilities by providing free tax return preparation. To establish the greatest degree of public trust,

volunteers are required to maintain the highest standards of ethical conduct and provide quality service.

Instructions: All VITA/TCE volunteers (whether paid or unpaid workers) must complete the Volunteer Standards

of Conduct Training and sign Form 13615, Volunteer Standards of Conduct Agreement prior to working at a VITA/

TCE site. In addition, return preparers, quality reviewers, and VITA/TCE tax law instructors must certify in tax law

prior to signing this form. This form is not valid until the site coordinator, sponsoring partner, instructor, or IRS

contact confirms the volunteer’s identity and signs the form.

Standards of Conduct: As a volunteer in the VITA/TCE Programs, you must:

1) Follow the Quality Site Requirements (QSR).

4) Not knowingly prepare false returns.

2) Not accept payment or solicit donations for

5) Not engage in criminal, infamous, dishonest,

federal or state tax return preparation.

notoriously disgraceful conduct, or any other

conduct deemed to have a negative effect on

3) Not solicit business from taxpayers you assist

the VITA/TCE Programs.

or use the knowledge you gained (their

information) about them for any direct or

6) Treat all taxpayers in a professional,

indirect personal benefit for you or any other

courteous, and respectful manner.

specific individual.

Failure to comply with these standards could result in, but is not limited to, the following:

•

Your removal from all VITA/TCE programs and designation on the IRS volunteer registry to bar future work;

•

Deactivation of your sponsoring partner’s site VITA/TCE EFIN (electronic filing ID number);

•

Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site;

•

Termination of your sponsoring organization’s partnership with the IRS;

•

Termination of grant funds from the IRS to your sponsoring partner; and

•

Referral of your conduct for potential TIGTA and criminal investigations.

Taxpayer Impact: Taxpayer trust in the IRS and the local sponsoring partner organization is jeopardized when

ethical standards are not followed. Fraudulent returns that report incorrect income, credits, or deductions can

result in many years of interaction with the IRS as the taxpayer tries to pay the additional tax plus interest and

penalties. This can result in an extreme burden for the taxpayer as the taxpayer tries to resolve the errors made

on his or her return.

Volunteer Protection: The Volunteer Protection Act generally protects unpaid volunteers from liability for acts or

omissions that occur while acting within the scope of their responsibilities at the time of the act or omission. It

provides no protection for harm caused by willful or criminal misconduct, gross negligence, reckless misconduct,

or a conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer.

For additional information on the volunteer standards of conduct, please refer to Publication 4299, Privacy,

Confidentiality, & the Volunteer Standards of Conduct – A Public Trust.

13615

Cat. No. 38847H

Form

(Rev. 1-2012)

Form 13615 - Volunteer Standards Of Conduct Agreement - Vita/tce Programs

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