Quality Review Tools (continued)
A quality review must be conducted with the taxpayer after completing the return and before the taxpayer signs Form 8879, IRS e-file Signature Authorization. Confirm each item on the intake and interview sheet, Section C. Verify that the tax return reflects the correct tax law application to the information on the intake and interview sheet and source documents the taxpayer provided. Make sure you fully understand the taxpayer's tax situation. If the intake and interview sheet is not complete, the quality reviewer should either complete the form by asking the taxpayer all missed questions or return it to the preparer to be completed with the taxpayer.
The taxpayer's answers on the intake and interview sheet should be validated during the quality review process. Review the completed tax return and all supporting documents with the taxpayer to ensure that all items on the intake and interview sheet were correctly marked by the taxpayer and correctly transferred to the return.
If Form 13164-C and all supporting documents do not match what is reported on the return, either make the appropriate changes or follow up with additional questions to the taxpayer and return preparer.
Next, compare the questions on Form 13164-C, Section C, with the information on the return.
Check returns for accuracy—review social security numbers, double-check math, and verify amounts transferred from schedules and tax tables.