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Form 13615, also known as the Volunteer Standards of Conduct Agreement, is a vital document for those participating in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. These programs aim to aid eligible taxpayers in meeting their tax obligations by offering free tax return preparation services. Completion of Form 13615 is mandatory for all volunteers—whether they are paid or unpaid—before they can begin work at any VITA or TCE site. The form entails a declaration of the volunteer's commitment to adhere to established ethical standards while providing quality service. To execute this agreement, volunteers must also pass a certification process that includes training in tax law and quality review protocols. Importantly, the form must be validated by a site coordinator or another authorized individual, who confirms the volunteer’s identity with a government-issued ID. The agreed-upon standards of conduct, which include maintaining professionalism and integrity, outline the expectations for volunteers. These standards aim to protect taxpayer trust and the integrity of the IRS, as any failure to comply can lead to serious consequences, including removal from programs and possible criminal investigations. The form plays a crucial role not only in individual accountability but also in maintaining the overall integrity of the VITA and TCE outreach efforts.

13615 Example

Form 13615

(October 2021)

Department of the Treasury - Internal Revenue Service

Volunteer Standards of Conduct Agreement – VITA/TCE Programs

The mission of the VITA/TCE return preparation programs is to assist eligible taxpayers in satisfying their tax responsibilities by providing free tax return preparation. To establish the greatest degree of public trust, volunteers are required to maintain the highest standards of ethical conduct and provide quality service.

Use of Form 13615: This form provides information on a volunteer's certification. All VITA/TCE volunteers (whether paid or unpaid workers) must pass the Volunteer Standards of Conduct certification, and sign and date Form 13615, Volunteer Standards of Conduct Agreement, prior to working at a VITA/TCE site. In addition, return preparers, quality reviewers, site coordinators, and VITA/TCE tax law instructors must certify in the Intake/Interview & Quality Review and tax law prior to signing this form. This form is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity, with a government-issued photo ID, and signs and dates the form.

Standards of Conduct: As a volunteer in the VITA/TCE Programs, you must:

VSC #1 - Follow the Quality Site Requirements (QSR).

VSC #2 - Not accept payment, solicit donations, or accept refund payments for federal or state tax return preparation from customers.

VSC #3 - Not solicit business from taxpayers you assist or use the information you gained about them for any direct or indirect personal benefit for you or any other specific individual.

VSC #4 - Not knowingly prepare false returns.

VSC #5 - Not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE Programs.

VSC #6 - Treat all taxpayers in a professional, courteous, and respectful manner.

Failure to comply with these standards could result in, but is not limited to, the following:

•Your removal from all VITA/TCE Programs;

•Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely;

•Deactivation of your sponsoring partner’s site VITA/TCE EFIN (electronic filing ID number);

•Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site;

•Termination of your sponsoring organization’s partnership with the IRS;

•Termination of grant funds from the IRS to your sponsoring partner; and

•Referral of your conduct for potential TIGTA and criminal investigations.

Taxpayer Impact: Taxpayer trust in the IRS and the local sponsoring partner organization is jeopardized when ethical standards are not followed. Fraudulent returns that report incorrect income, credits, or deductions can result in many years of interaction with the IRS as the taxpayer tries to pay the additional tax plus interest and penalties. This can result in an extreme burden for the taxpayer as the taxpayer tries to resolve the errors made on his or her return.

Volunteer Protection: The Volunteer Protection Act generally protects unpaid volunteers from liability for acts or omissions that occur while acting within the scope of their responsibilities at the time of the act or omission. It provides no protection for harm caused by willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious, flagrant indifference to the rights or safety of the individual harmed by the volunteer.

For additional information on the volunteer standards of conduct, please refer to Publication 4961, Volunteer Standards of Conduct - Ethics Training.

Privacy Act Notice – The Privacy Act of 1974 requires that when we ask for information we tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory.

Our legal right to ask for information is 5 U.S.C. 301. We are asking for this information to assist us in contacting you relative to your interest and/or participation in the IRS volunteer income tax preparation and outreach programs. The information you provide may be furnished to others who coordinate activities and staffing at volunteer return preparation sites or outreach activities. The information may also be used to establish effective controls, send correspondence and recognize volunteers. Your response is voluntary. However, if you do not provide the requested information, the IRS may not be able to use your assistance in these programs. Please note: Sponsoring organizations may perform background checks on their volunteers.

IRC 7216(a) - Imposes criminal penalties on tax return preparers who knowingly or recklessly make unauthorized disclosures or uses of information furnished in connection with the preparation of an income tax return. A violation of IRC 7216 is a misdemeanor, with a maximum penalty of up to one year imprisonment or a fine of not more than $1,000, or both, together with the cost of prosecution.

Catalog Number 38847H

www.irs.gov

Form 13615 (Rev. 10-2021)
Certification Level
(Check only one box below)
Advanced
OR
Advanced and One or More Specialty Courses
Attorney
(check only one box)
Professional Status
Enrolled Agent (EA)

Volunteer:

By signing this form, I declare that I have completed Volunteer Standards of Conduct certification and have read, understand, and will comply with the standards of conduct. I also certify that I am a U.S. citizen, a legal resident, or otherwise reside in the U.S. legally.

Full name (please print)

 

 

 

 

 

 

 

 

Volunteer position(s)

 

 

IRS Employee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Home address (street, city, state and ZIP code)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Email address

 

 

 

Daytime telephone

 

 

 

 

Sponsoring partner name/site name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number of years volunteered (including this year)

 

Signature (electronic)

 

 

 

OR Signature (type/print)

 

 

Date

Site Coordinator Training completed in Link &

Learn Taxes. (Note: There are other options acceptable for Site Coordinator Training)

 

Volunteer Certification Levels (Add the letter "P" for all passing test scores)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Standards of

Intake/Interview

 

 

Site

 

 

 

 

 

 

 

 

Puerto Rico

 

Foreign

Conduct

& Quality Review

 

Coordinator

Basic

 

Advanced

Military

International

 

 

 

Students

(Required for ALL)

 

 

Test

 

 

 

 

 

 

 

 

1

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Optional Tests

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Tax Law Update Test Only for Circular 230 Professionals (C230)

 

 

Qualified Experienced Volunteer (QEV) Test

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Tax Law Update Test for Circular 230 Professionals: Only volunteers in good standing as an attorney, CPA, or Enrolled Agent can take this certification. The license information below must be completed by the volunteer and verified by the partner or site coordinator. Refer to Publication 1084, Site Coordinator Handbook, for additional requirements and instructions.

Qualified Experienced Volunteer Test: Only for returning volunteers approved by their sponsoring organization. Refer to Publication 1084, Site Coordinator Handbook.

Note: Advanced certification is necessary to qualify for Continuing Education (CE) Credits. Neither the C230 test nor the QEV test qualify the volunteer to receive CE Credits. Refer to Publication 5362, Fact Sheet - Continuing Education Credits, for additional requirements for CE Credits.

Professional designation (Attorney, CPA, or Enrolled Agent)

Licensing jurisdiction (state)

Bar, license, registration, or

enrollment number

Effective or

issue date

Expiration date

(if provided)

Site Coordinator, Sponsoring Partner, Instructor or IRS Contact: By signing this form, I declare that I have verified the required certification level(s) and government-issued photo ID for this volunteer prior to allowing the volunteer to work at the VITA/TCE site.

Approving Official's name and title (printed)

Signature (electronic)

Signature (type/print)

Date

(site coordinator, sponsoring partner, instructor or IRS contact)

 

OR

 

Parent/Guardian: By signing this form, I declare that I give permission for my child to volunteer in the VITA/TCE Program.

Parent/Guardian name (printed)

Signature (electronic)

OR

Signature (type/print)

Date

 

 

 

 

For Continuing Education (CE) Credits ONLY

(to be completed by the site coordinator or partner)

Instructions: Complete this section when an unpaid certified volunteer is requesting Continuing Education (CE) credits. CE credits will not be issued without a PTIN for Enrolled Agents or Non-credentialed preparers. CPAs, attorneys, or CFPs do not require a PTIN; however, they must check with their governing board requirements for obtaining CE Credits. The site coordinator, sponsoring partner, or instructor must sign and date this form and send the completed form to the SPEC Territory Office/Relationship Manager for further processing. Refer to Publication 5362, Fact Sheet - Continuing Education Credits or Publication 4396-A, Partner Resource Guide, for additional requirements and instructions.

First and last name on PTIN account

Volunteer Preparer's Tax Identification Number (PTIN)

CTEC ID number (if applicable)

 

P -

A -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Address (VITA/TCE Site or teaching location)

 

 

 

 

 

 

Site Identification Number (SIDN)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S -

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certified Public Accountant (CPA)

Certified Financial Planner (CFP)

Non-credentialed Tax Return Preparer

(Participating in the Annual Filing Season Program)

Volunteer Hours

(Minimum of 10 volunteer hours required to issue CE Credits)

Total hours volunteered (qualifies for 14 CE credits)

OR

Total hours volunteered (qualifies for 18 CE credits)

Site Coordinator, Sponsoring Partner, or Instructor: By signing this form, I declare that I have validated that the reported volunteer hours are based on the activities this volunteer performed in my site or training facility.

Approving Official's (printed) name and title

Signature (electronic)

Signature (type/print)

Date

(site coordinator, sponsoring partner, instructor)

 

OR

 

 

 

 

Catalog Number 38847H

www.irs.gov

Form 13615 (Rev. 10-2021)
Get 13615 PDF Form

Form Characteristics

Fact Name Description
Form Purpose This form is used for the Volunteer Standards of Conduct Agreement in the VITA/TCE programs, aimed at assisting taxpayers with free tax return preparation.
Certification Requirement All volunteers, including return preparers and instructors, must pass a certification and sign this form before participating.
Conditions for Validity The form is only valid once the site coordinator or IRS contact confirms the volunteer's identity and signs the form.
Ethical Standards Volunteers are expected to follow specific ethical standards that prohibit accepting payment, preparing false returns, and soliciting personal business.
Consequences for Violations Non-compliance can lead to removal from the VITA/TCE programs and possible criminal investigations.
Taxpayer Impact Failure to uphold these standards may damage taxpayer trust in the IRS and create long-term financial burdens for incorrect returns.
Legal Protections The Volunteer Protection Act generally shields unpaid volunteers from liability during service, except for severe misconduct.
Privacy Requirements Under the Privacy Act of 1974, volunteers must be informed about the legal reasons for information collection and its intended uses.
Background Checks Sponsoring organizations may perform background checks on volunteers as part of their screening process.
Applicable Law IRC 7216(a) imposes penalties on tax return preparers who make unauthorized disclosures of taxpayer information.

Guidelines on Utilizing 13615

Completing the Form 13615 is an essential step for volunteers participating in the VITA/TCE programs. This form certifies a volunteer’s adherence to ethical standards necessary for providing tax assistance. Properly filling out this form is vital, as it enables volunteers to begin their service with a clear understanding of their responsibilities and commitments.

  1. Obtain the Form: Download the Form 13615 from the IRS website or request it from your site coordinator.
  2. Fill in Personal Details: Print your full name, volunteer position(s), home address (including street, city, state, and ZIP code), email address, and daytime telephone number.
  3. Sponsoring Partner Information: Indicate the name of the sponsoring partner or site name and specify how many years you have volunteered, including the current year.
  4. Select Certification Level: Check the appropriate box that indicates your certification level. Options include Advanced or Advanced and One or More Specialty Courses.
  5. Signature: Sign and date the form, affirming that you have completed the Volunteer Standards of Conduct certification and understand the standards.
  6. Site Coordinator Verification: The site coordinator or IRS contact must verify your identity using a government-issued photo ID. They must sign and date the form after confirming your credentials.
  7. Additional Certifications: If applicable, provide details for additional tests and professional designations, including licensing information.
  8. Complete Continuing Education Section: For volunteer CE credits, the site coordinator should fill out the relevant section, including volunteer hours and PTIN details, if necessary.

Ensure that all information is accurate and complete before submitting the form. The site coordinator plays a crucial role in finalizing the certification process, so maintain communication throughout.

What You Should Know About This Form

What is Form 13615?

Form 13615 is the Volunteer Standards of Conduct Agreement for the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs. This form is essential for both paid and unpaid volunteers to certify their understanding of ethical standards before assisting taxpayers with tax return preparation.

Who needs to fill out Form 13615?

All volunteers working with the VITA/TCE Programs must complete Form 13615. This includes return preparers, quality reviewers, site coordinators, and tax law instructors. Signing this form is mandatory before the volunteer can begin their duties.

What are the key standards of conduct outlined in Form 13615?

The form lists several critical standards that volunteers must follow. Volunteers should adhere to the Quality Site Requirements, avoid accepting payments or donations, maintain taxpayer confidentiality, refrain from preparing false returns, show professionalism, and treat all taxpayers respectfully. Failure to comply could result in serious consequences, including removal from the program.

What happens if a volunteer violates the standards of conduct?

Violating the standards may lead to several repercussions. These can include termination from the program, being added to an IRS registry which bars future participation, loss of privileges for the sponsoring organization, and possible investigation by authorities. Maintaining ethical standards is crucial for the integrity of the program.

How does the Volunteer Protection Act relate to Form 13615?

The Volunteer Protection Act provides some legal protections to volunteers against liability for actions performed within the scope of their responsibilities. However, this protection does not extend to acts of gross negligence, willful misconduct, or any criminal actions.

What identification is required when signing Form 13615?

Volunteers must provide a government-issued photo ID to verify their identity. The site coordinator or supervising partner will confirm this identification before the form is fully valid and signed off.

Is it mandatory to take training before signing Form 13615?

Yes, volunteers are required to complete specific training in areas such as Intake/Interview & Quality Review and the necessary tax law courses before signing the form. This certification ensures that volunteers are equipped to assist taxpayers effectively.

What should I do if I do not want to provide the information requested in Form 13615?

Your response to providing information on Form 13615 is voluntary, but not providing it may affect the IRS's ability to utilize your assistance in the VITA/TCE programs. It's essential to consider how participation benefits you and the community.

What legal rights allow the IRS to ask for information on Form 13615?

The IRS's legal right to request information is found in 5 U.S.C. 301. This statute enables the IRS to collect information necessary for managing volunteer tax preparation and outreach programs effectively.

What is the impact on taxpayers if volunteers do not follow the standards of conduct?

When volunteers fail to adhere to ethical standards, taxpayer trust in the IRS and their local community organization may decline. This can lead to errors in tax filings, resulting in significant burdens for taxpayers as they deal with corrections, additional taxes, and potential penalties over many years.

Common mistakes

Filling out Form 13615 can seem straightforward, but there are common mistakes that can cause issues. One of the most frequent errors is not signing the form. Each volunteer must provide a signature to confirm their understanding and compliance with the standards of conduct. Without this signature, the form is incomplete and may delay the approval process.

Another common mistake is failing to include a government-issued photo ID. The form explicitly states that a site coordinator or IRS contact must verify the volunteer's identity with such an ID. Without this verification, the form becomes invalid. This crucial step should never be overlooked.

Volunteers sometimes also neglect to double-check their personal information. Errors in names, addresses, or contact numbers can lead to challenges in communication. Ensuring that all details are accurate will help avoid unnecessary complications down the road.

Finally, many new volunteers misunderstand the requirements regarding certifications. They must recognize that only specific certifications allow them to sign Form 13615. Not properly identifying their certification level or failing to provide the necessary supporting documentation may prevent them from engaging effectively in the VITA/TCE programs. Each of these mistakes can lead to delays or issues with participation, so attention to detail is essential.

Documents used along the form

When participating in the VITA/TCE Programs, volunteers will encounter several key documents in addition to Form 13615. Together, these documents ensure that volunteers are properly trained, meet ethical standards, and are recognized for their efforts. Here’s a brief overview of some of these essential forms.

  • Form 13614-C (Intake/Interview Sheet): This document is critical for gathering the necessary information from taxpayers during the intake process. Volunteers use it to collect relevant personal and financial details, ensuring accurate and effective tax preparation. It serves as a roadmap for both the volunteer and the taxpayer, guiding discussions around income, deductions, and credits.
  • Publication 4961 (Volunteer Standards of Conduct - Ethics Training): This publication outlines the ethical standards that volunteers must adhere to while involved in the VITA/TCE Programs. It offers guidance on best practices, helps safeguard taxpayer information, and promotes a culture of integrity and honesty within the volunteer framework.
  • Form 8653 (Volunteer After-Action Report): After completing a tax return, volunteers may be required to submit this report. This form enables volunteers to provide feedback about their experience, reflect on the challenges they faced, and suggest improvements for future operations. Input from volunteers is invaluable for enhancing the program's effectiveness.
  • Form 8862 (Application for Refund After Disallowance): If a taxpayer’s credits or deductions were disallowed in the past, this form facilitates their request for reconsideration. Knowing when and how to advise taxpayers on the proper completion of Form 8862 can greatly impact their ability to recover potential refunds.
  • Form 1040 (U.S. Individual Income Tax Return): While not specific to volunteers, this form is at the heart of the VITA/TCE Programs. Volunteers assist taxpayers in completing Form 1040 to report their income, taxes owed, and any refundable credits. Mastery of this form is crucial for successfully guiding clients through the tax process.

Understanding these documents not only enhances the volunteer experience but also ensures that taxpayer needs are met comprehensively. Each document serves a unique role, contributing to the overall mission of providing quality, ethical, and trustworthy service to the community. As volunteers navigate their responsibilities, familiarizing themselves with these supporting forms will lead to more effective and fulfilling engagements.

Similar forms

  • Form 13614: This form, known as the Intake/Interview Sheet, is filled out by taxpayers who visit VITA/TCE sites. Like Form 13615, Form 13614 serves to collect vital information and ensure that services are provided accurately. Both forms promote effective communication and accuracy in tax preparation by establishing standardized protocols.

  • Form 8857: Commonly referred to as the Request for Innocent Spouse Relief, this document helps individuals who seek relief from tax liabilities. It shares a similar objective of maintaining integrity and ethical standards, as both forms require clear identification and consent from those involved, ensuring fairness in tax responsibilities.

  • Form 4868: This is the Application for Automatic Extension of Time to File and offers taxpayers the option to extend their filing deadline. Just like Form 13615, it serves a significant purpose in managing taxpayer responsibilities. Both forms require personal information and must be filed according to IRS guidelines, ensuring compliance and accountability.

  • Form W-9: Also known as the Request for Taxpayer Identification Number and Certification, this form is essential for income reporting. Similar to the Volunteer Standards of Conduct Agreement, it includes requirements for transparency and verification of identity. Each form plays a crucial role in maintaining trust and accuracy within the tax system.

Dos and Don'ts

When filling out Form 13615, there are important guidelines to follow. Here’s a list of do's and don'ts to ensure the process goes smoothly.

  • Do read the form carefully before starting to fill it out.
  • Do provide accurate and complete information as required.
  • Do sign and date the form only after confirming your information is correct.
  • Do present your government-issued photo ID to the site coordinator for verification.
  • Do keep a copy of the completed form for your records.
  • Don't leave any required sections blank; incomplete forms may cause delays.
  • Don't falsify any information, as this could result in serious consequences.
  • Don't submit the form without the appropriate approvals from the site coordinator or instructor.
  • Don't attempt to circumvent the volunteer standards of conduct.
  • Don't forget to update any personal information if your circumstances change.

Misconceptions

Misconception 1: The 13615 form is only for paid volunteers.

This is incorrect. The 13615 form applies to both paid and unpaid volunteers, ensuring all individuals participating in the VITA/TCE programs adhere to the same standards of conduct.

Misconception 2: Signing the 13615 form guarantees immediate volunteering opportunities.

While signing the form is necessary, it does not automatically grant a volunteer the ability to work. The form is not valid until a site coordinator or another authorized entity confirms the volunteer's identity and eligibility.

Misconception 3: Completing the form is the only requirement for volunteers.

In addition to signing the form, volunteers must also pass a certification in Volunteer Standards of Conduct and may need further training depending on their role.

Misconception 4: The 13615 form is optional for all volunteers.

It is mandatory for all volunteers involved in the VITA/TCE programs to complete and sign this form before they can assist in any capacity at a site.

Misconception 5: Volunteers can accept payments or gifts for their services.

This is false. The standards of conduct explicitly prohibit volunteers from accepting payment, soliciting donations, or receiving any form of compensation for their services during return preparation.

Misconception 6: Violating the terms of the 13615 form only affects the individual volunteer.

This misconception overlooks the broader implications. Ethical violations can result in severe consequences, including the potential deactivation of the VITA/TCE site or criminal investigations, thus impacting the entire organization and community served.

Key takeaways

Here are key takeaways about filling out and using Form 13615:

  • The form is essential for volunteers in the VITA/TCE programs, which provide free tax return preparation for eligible taxpayers.
  • All volunteers must sign and date Form 13615 before they can begin work at a VITA/TCE site.
  • Volunteers need to complete the Volunteer Standards of Conduct certification to sign this form.
  • It's crucial for volunteers to present a government-issued photo ID to verify their identity before the form is signed.
  • Volunteers must adhere to six key standards of conduct to maintain integrity and public trust.
  • Failure to follow these standards can lead to serious consequences, including removal from the program.
  • The form is not valid until it is confirmed by a site coordinator or IRS official.
  • Taxpayer trust is at risk when ethical standards are ignored, potentially causing long-term issues for taxpayers.
  • The Volunteer Protection Act offers some liability protections for volunteers, but does not cover gross negligence or willful misconduct.
  • Providing information on the form is voluntary, but withholding it may restrict a volunteer's ability to participate in the program.

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