Volunteer Income Tax Assistance Committee
Teleconference Meeting Minutes
August 1, 2006, 3 p.m. ET

Designated Federal Official
Sandy McQuin, TAP Manager

Welcome / Roll Call
Quorum met.

Public Input
None

Partnership Meeting Briefing
Paul Duquette sent out minutes from the last partnership meeting he attended.

ACTION:  Sandy McQuin will forward partnership minutes to the whole VITA committee. 

Hal Gadon and Paul Duquette traded email messages regarding the latest information to require volunteer sites to hold on to paperwork, i.e., W-2s, Wage and Tax Statement, information reporting forms, etc., if self-select Personal Identification Numbers (PIN) are used.  If that is the case, volunteers may decide to use the practitioner PIN method of signing the tax return.  Elaine Beck told them this decision was not made at this time so it will not be in the publication.  Gadon asked why this is required at all; he would like Stakeholder Partnerships, Education and Communication (SPEC) to make the self-select PIN mandatory.  Then everyone would use the Practitioner PIN which eliminates the need to match Adjusted Gross Income (AGI) thus reducing the reject rate.  If everyone would use practitioner PINs, it would save the Internal Revenue Service (IRS) millions.  Area 1 is looking at the issue of eliminating Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return. 

Harvey Epstein noted that lock and key has been interpreted as a locked file cabinet and one cabinet can be used for the entire state.  There is a preference for self-select PIN but if the data retention requirement comes to pass, it would no longer be the preferred method.  Right now all documents saved are sent to an IRS office at the end of the filing season.  Duquette pointed out if Tax Counseling for the Elderly (TCE) used self-select PINs, they would have to send the paperwork to a centralized spot in their state to be kept for an undetermined amount of time.  When there is a reject (most times it’s because of an erroneous AGI) you need to get an updated AGI.  If that doesn’t work, the taxpayer has to come back to the site.  Hank Mosler asked who will be in possession of the locked file cabinet.  No one is sure at this time.  Paul McElroy noted that the records are currently getting forwarded to a SPEC territory manager.  Duquette asked if this is a VITA issue committee subject.  The Program Owners have not asked us for help on this issue.  This cuts across VITA/TCE.  TAP should consider writing a position paper on PINs.  It really isn’t a VITA committee issue.  He suggested that the staff locate a subject matter expert and invite them to the next VITA meeting. 

Over a million taxpayers have to be contacted a second time when their return is rejected.  McQuin reminded all that Libby Blair said she wanted to see all VITA issues the committee identifies.  There was talk at forming a subcommittee to look at this issue. 

ACTION:  McQuin will check with the Program Owners on whether VITA should pursue the PIN issue. 

Gadon stated that some states refuse to accept returns filed with the Form 8453.  In most states an e-filed federal return is needed to transmit the state tax return.  The states are happy now if PINs are used.  McQuin will do research to see what the area committee may be looking at as far as these PINs are concerned.

ACTION:  McQuin will do research to see what the areas are looking at as far as these PINs are concerned.

Duquette will send out information on the self-select PIN that’s in the new Publication 3189, Volunteer e-file Handbook.  The IRS is requiring all documents be stored under lock and key.  TCE is centralized, but VITA sites are more scattered; so the question is, where will that information be kept.  Each volunteer site can have their own secured area, but what happens after April 15, when the volunteers disappear.  Hank Mosler said that the information would go to the central site; however SPEC is saying the IRS no longer wants to store the data for volunteer sites.  The Committee should also look at the new issue about securing the data by encryption on an IRS computer.  IRS doesn’t want this information to be put on a disk as it could be stolen.  They want it encrypted. 

ACTION:  Duquette will send out information on the self-select PIN that’s in the new Publication 3189, Volunteer e-file Handbook.

ACTION:  The Committee should also look at the new issue about securing the data by encryption on an IRS computer. 

Link & Learn
Mosler briefly summarized the team discussion.  The general feeling is the site is pretty good.  Most would prefer live teachers, but Link & Learn is a viable alternative.  The testing may change as you currently have to do the whole test at one sitting.  A second issue is blank forms not being available on the Link & Learn site.  Publication 4480, Link & Learn Taxes Kit, is available for testing but it would be nice if blank forms were available too.  A fair percentage of people still use dialup and this makes Link & Learn very cumbersome.  Someone suggested making a CD available to use in conjunction with Link & Learn.  A problem with that is how do you do the test.  A combination of paper, on-line, and CD is needed.  It would be nice to have fill-able forms, i.e., access to FreeFile or TaxWise while doing testing.  Schneider asked when Link & Learn will be ready for the next filing season. 

ACTION:  McQuin will try to find out when Link & Learn will be available for the next filing season.

How good would Link & Learn be for a new volunteer?  Mosler pointed out there is a time issue involved.  A live instructor is always best, but sometimes is not available for one reason or another, Link & Learn can be used. 

ACTION:  Mosler will write up the recommendation on Link & Learn for discussion at next meeting. 

Process Based Training Facilitator Guide
Ferd Schneider reported that the subcommittee is really in the beginning stages of coming up with recommendations for the facilitator guide to match the Process Based Training.  Last year’s facilitator guide had PowerPoint screens and complimented the Publication 678, 2005 Volunteers Student Guide.  There is a need for some type of supplemental guide for the teacher.  This gives instructors a syllabus along the lines similar to what any teacher gets with a text book.  This year the Process Based Training will be used in a very limited pilot. 

Duquette asked if any subcommittee sees a need to meet face-to-face.  McQuin didn’t think it would be beneficial unless the Program Owners are available so she sent Beck an email message to see if she saw a need.  If any members feel the need to come together for a meeting, let McQuin know. 

Committee Members Concerns/Suggestions/Issues
Elizabeth Colvin asked for volunteers to try out the new format for the volunteer certification test.  Gadon, McElroy, and Schneider volunteered.  Schneider thinks they want about 100 volunteers and not all of them from Taxpayer Advocacy Panel (TAP). 
Meeting adjourned.

Next meeting is Tuesday, September 5, 2006, 3 PM ET
 

ACTION ITEMS

Committee

1. The Committee should also look at the new issue about securing the data by encryption on an IRS computer. 

McQuin

1. Sandy McQuin will forward partnership minutes to the whole VITA committee
2. McQuin will try to find out when Link & Learn will be available for the next filing season.
3. McQuin will do research to see what the areas are looking at as far as these PINs are concerned.
4. McQuin will check with the Program Owners about new subcommittee. 

Duquette

1. Duquette will send out information on the self-select PIN that’s in the new Publication 3189, Volunteer e-file Handbook

Mosler

1. Mosler will write up his recommendation on Link & learn for discussion at next meeting.