• You completed the level of training and certification required for preparing tax returns at your site. • The harm was not caused by willful, criminal, reckless, grossly negligent, or conscious, flagrantly indifferent acts.How does the IRS identify volunteer-prepared returns?Each return should be identified with the appropriate site identification number (SIDN) to ensure it is read-ily identifiable by the IRS. Your site’s SIDN is an 8-digit number preceded by the letter “S” that must appear in the Paid Preparer Use Only section on all returns you prepare, both paper and electronic. Your Site Coordinator provides this number along with other necessary guidelines for completing the return.Identity Protection PIN (IP PIN) ProgramNationwide, identity theft continues to grow at an alarming rate. In 2004, the IRS developed a strategy to address the problem of identity theft-related tax administration issues. The IRS strategy continues to evolve, but is focused on three priorities that are fundamental to addressing this challenge: victim assistance, outreach, and prevention. • Victim assistance: The IRS is working to speed up case resolution and provide more training for employ-ees who assist victims of identity theft.• Outreach: The IRS is educating taxpayers so they can prevent and resolve tax-related identity theft issues quickly.• Prevention: The IRS is implementing new processes for handling returns, new filters to detect fraud, new initiatives to partner with stakeholders, and a continued commitment to investigate the criminals who perpetrate these crimes. Refer to the IRS Identity Protection Home Page at to stay current on IRS efforts to combat this growing problem. A wide range of information on identity theft is presented, ranging from how to contact the IRS with a case of identity theft to tips for keeping taxpayer records safe.How to assist taxpayers who may be victims of identity theft at VITA/TCE sitesBeing sensitive towards victims of identity theft is critical to assisting taxpayers through a confusing and frustrating situation. Remember victims of identity theft are:• Victimized by identity thieves – mostly through no fault of their own and • Trying to comply with tax laws – file tax return and pay their fair share of taxes
Course Introduction1-6Use the following table when assisting taxpayers who are victims or may be victims of identity theft at a VITA/TCE site.If…Then…Identity Protection PIN (IP) PIN was issued to primary/secondary taxpayer and dependent.Ensure the IP PIN is input correctly on the tax return.Taxpayer received an IP PIN but did not bring it.1. Complete a paper tax return for the taxpayer.2. Provide taxpayer with a complete copy of the tax return. (Provide two copies if the taxpayer will mail the tax return.)3. Refer to the Replacing Lost or Missing IP PIN information below.