Internal Revenue Service United States Department of the Treasury
Level Basic 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

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:

  • A certified designated reviewer (designated quality review) – the preferred method
  • Certified preparers review each other’s work (peer review)

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.

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

Volunteer with taxpayer, reviewing papers.