AARP Tax-Aide’s Things to Do Handbook



II. Internal Revenue Service & State/Local Agencies

Internal Revenue Service

1) The AARP Foundation is a sponsor of the Tax Counseling for the Elderly (TCE) program of the Internal Revenue Service (IRS) and, as such, the AARP Tax-Aide program maintains a close relationship with the IRS. In the IRS structure, AARP Tax-Aide coordinates program operations with Stakeholder Partnerships, Education and Communication (SPEC). SPEC is part of the larger Wage and Investment Division within the IRS. National and Local IRS contacts for AARP Tax-Aide reside in the Field Operations section of SPEC. Terms of the annual cooperative agreement define IRS SPEC’s responsibilities as listed below:

National SPEC IRS:

a. Develop and issue program requirements, guidelines, and may also conduct periodic audits.

b. Prepare and issue national training and administrative materials, as well as forms and publications required for the program.

c. Arrange for volunteer preferential toll-free telephone access to the IRS. This will make needed technical information available during the course of the program.

d. Clarify program guidelines for IRS territory offices.

e. Ensure that territory offices monitor the TCE sponsoring organizations to make certain they are carrying out program responsibilities.

Local SPEC IRS:

a) Monitor AARP Tax-Aide training workshops and classes and if requested, conduct the train-the-trainer workshops.

b) Be the contact for ordering of tax forms and other program materials.

c) Monitor activities to make certain that sponsors are carrying out program responsibilities.

d) Serve as primary contact for all IRS matters.

e) Provide staff to attend AARP Tax-Aide planning meetings and training workshop as requested.

f) Visit and audit AARP Tax-Aide sites as required.

g) Evaluate the territory program and prepare reports as required.

h) Maintain the right to recommend that particular volunteers not be given teaching assignments if their tax knowledge or teaching abilities are deemed inadequate.

AARP Foundation Coordination with IRS includes:

a) Regional Coordinator contacts are IRS SPEC Area Directors. State Coordinator contacts are the SPEC Territory Managers.

b) Other contacts for AARP Tax-Aide will be the Relationship Managers. Relationship Managers report to Territory Managers.

c) IRS Territory Managers and/or Relationship Managers should be invited to attend AARP Tax-Aide state planning meetings.

d) If situations occur between AARP Tax-Aide at the state level and the Territory Office that are not able to be resolved, the State Coordinator should take those concerns to his or her Regional Coordinator. Regional Coordinators will work with Area Directors and/or the AARP Tax-Aide National Office, as appropriate, to address issues needing clarification or resolution.

SIDN (Site Identification Number):

Each AARP Tax-Aide site has a nine digit SIDN which is issued following an IRS SPEC numbering system that uses the format shown below. A site must have a SIDN to order e-filing software for use at e-filing sites. The state’s Administrative Specialist maintains this information. It is with the SIDN that the IRS quantifies the number of taxpayers served by the AARP Tax-Aide program related to federal returns. This number is required by the IRS to be used by volunteers to identify every tax return, manual and e-file. The meaning behind the digits consist of:

Digit 1: S

Digits 2 & 3: IRS Territory

Digit 4: (always 0)

Digit 5: AARP Tax-Aide site (always 5)

Digits 6-9: Assigned by AARP Tax-Aide to indicate district and site. Also,

designates “state” when more than one “state” is within an

IRS Territory.

State and/or Local Tax Agencies

The AARP Tax-Aide program also maintains a relationship with state and/or local tax agencies in those areas which have a personal income tax. These agencies provide material and training support which enable volunteer Counselors to offer state and/or local tax assistance.

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