Summary

All quality reviewers must use the intake and interview sheet, Section C, to conduct a quality review and be certified at the Intermediate level or above.

The intake and interview sheet must be complete and have all taxpayer information validated during the quality review process. It is important to discuss and review the intake and interview sheet, the tax return, and all supporting documents with the taxpayer.

All returns must be quality reviewed prior to the taxpayer signing Form 8879. Form 8879 is signed when the Practitioner PIN signature option is used. Use of the Self-Select PIN does not require Form 8879.

It is critical that the correct site identification number (SIDN) is included on all returns prepared by VITA/TCE sites. The SIDN is reported in the Paid Preparer Use Only section of Form 1040. If the SIDN is missing or not correct, immediately contact your Site Coordinator.

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