TAP 05-015

VITA/TCE Uniform Taxpayer Identification Requirements

Statement of Issue:

There are discrepancies among official IRS publications, Volunteer Income Tax Assistance (VITA) training materials, and instructions from IRS employees to VITA site coordinators regarding what identifying documents taxpayers must present at VITA and other volunteer tax preparation sites.

Proposal:

TAP recommended that the IRS develop and distribute consistent guidelines for identification needed for taxpayers to obtain help from volunteer tax sites. The same taxpayer identification requirements should apply to all volunteer tax preparation assistance sites. The requirements should be clearly communicated to taxpayers and volunteer preparers in written materials and oral instructions provided by IRS representatives.

Response Notes: