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

Quality Review of the Tax Return

Conducting the Quality Review

Three Methods

Depending on the site, one of three methods of quality review may be used:

  • A certified designated reviewer: designated quality reviewer—the preferred method
  • Certified preparers review each other's work: peer review
  • Certified preparers review their own work: self-review, only allowed if a second qualified person cannot be present
Tip

Volunteers should always review their own work, even if it will be reviewed by another reviewer.

Top of Form 13614-C, Quality Review page.