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

Quality Review of the Tax Return

Introduction

Welcome

The goal of VITA/TCE programs is to make voluntary compliance easier by preparing accurate tax returns, at no cost, for qualified taxpayers. To ensure this, all tax returns prepared at volunteer tax preparation sites must be quality reviewed. The quality review helps ensure that the tax return has been completed accurately, based on the intake and interview sheet and supporting documents provided by the taxpayer.

All sites must use Form 13614-C, Intake/Interview & Quality Review Sheet, Section C, to conduct quality reviews.

As a volunteer tax preparer, you must ensure that every return you prepare receives a thorough quality review. Accurate tax returns:

  • Result in fewer error notices from the IRS
  • Include correct amounts for taxes owed and refunds due
  • Ensure refunds arrive more quickly
Caution

Quality Reviewers must be certified at the Intermediate level or above.

Collage of Intake & Interview Sheet page 1, and Quality Review page.