TAX-AIDE

POLICY/LOCATION OF DETAILED INSTRUCTIONS●Policy that Tax-Aide has

obligation to respond to taxpayers regarding returns prepared at our sites

●Policy that Tax-Aide has responsibility to respond to concerns and complaints voiced by taxpayers

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TAX-AIDE

STATE PROCEDURES

●Each inquiry is handled at district level Advice by DC to SC that

satisfactorily resolved, -OR- Incident Report prepared at district

level and sent to SCSC sends Incident Report to National

Office and RC If possible Incident send e-mail to

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TAX-AIDE

LETTERS TO TAXING AUTHORITIES

● If return not filed through inadvertence or incorrectly prepared, letter to IRS or other taxing authority may be written on taxpayer’s behalf by Leader, asking that any assessed penalties be waived Note: IRS prohibited from

waiving interest

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TAX-AIDE

LETTERS TO TAXING AUTHORITIES

●Two forms of letter set out in State Coordinator’s Guide as Resource 10 Letters collectively do not cover all

situations Per Resource 10, letters may not be

adapted or modified If neither letter covers situation,

letter may be drafted that does, but it then must receive National Office approval prior to being signed

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TAX-AIDE

Formal INCIDENT REPORT REQUIRED?

● No, if low-level Examples provided in Section 4.7 Generally, matter satisfactorily resolved at

district level with no indication taxpayer will pursue complaint against Tax-Aide

● SC to be advised of successful resolution of matter

● RC to be advised by SC of successful resolution of matter, per State Coordinator’s Guide

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TAX-AIDE

INCIDENT REPORT REQUIRED?

●Yes, if general or enhanced level Examples given in Guide:

Taxpayer insists on communicating with National Office

Taxpayer demands to be reimbursed for taxes, interest and/or penalties owed

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TAX-AIDE

INCIDENT REPORT REQUIRED?

●Good rule of thumb Incident Report necessary

whenever SC concludes National Office either needs to know or should know because:Some response by National is

warranted, -OR-Some third party could be

expected to contact National directly

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TAX-AIDE

CAUTIONARY NOTES

● Volunteer must not admit Tax-Aide or a volunteer made an error, accept responsibility for an error or promise that taxes, interest and/or penalties will be paid by Tax-Aide

● Completed Incident Reports must not be provided to taxpayers or any other person outside Tax-Aide

● Within Tax-Aide, completed Reports are to be distributed solely per Incident Review Protocol on a need-to-know basis

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