Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Course Introduction

What You'll Learn

Measuring Tax Preparation Skills

Your ability to prepare an accurate return will be measured in these ways:

  • The testing and certification process gauges how you apply the tax law knowledge you gained during training. A minimum score of 80% is required for each course of study. The test is open book.
  • How effectively you interview the taxpayer, verifying Form 13614-C, Intake/Interview & Quality Review Sheet, and using the technical resources to deliver a complete and accurate return.
  • A 100% quality review of all tax returns is required.
  • A random selection of returns will be reviewed at selected sites by IRS SPEC Quality Statistical Sample (QSS) reviewers.

When you apply the VITA/TCE process, you should be able to complete an accurate return each and every time.

Link & Learn Taxes is designed to guide you through the basics of the tax return preparation process, using all the components of the process. You will learn how to use all your resources to find the answers to frequently asked questions and assist taxpayers with preparing and filing an accurate and complete return.

Tip

Volunteers must perform a quality review. Volunteers can use the required steps listed on Form 13614-C, Part VII to assist with the quality review.

Collage: VITA/TCE Certification Tests screen and Quality Review sheet.