Quality Review Tools
The essential tools for a quality review include:
All tax returns prepared at a volunteer tax site must have a quality review. To perform a quality review of a tax return, use the intake and interview sheet, Section C, and the tools in the Volunteer Resource Guide.
Depending on the site, one of two quality review methods must be used by an individual certified at the Intermediate level or above:
Form 13164-C, Section C, provides a list of items that must be verified when conducting a quality review. Reviewing these items prevents common errors, such as incorrect names, transposed social security numbers, incorrect income, or incorrect credits.
The taxpayer should be present for and participate in the quality review.
Volunteers should always review their own work, even if it will be reviewed by another reviewer.