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

Quality Review Tools

The essential tools for a quality review include:

  • Printed copy of the tax return
  • All source documents provided by the taxpayer
  • Completed intake and interview sheet
  • Publication 17
  • Publication 4012, Volunteer Resource Guide

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.

Tip

The taxpayer should be present for and participate in the quality review.

Volunteer with taxpayer, reviewing papers.