This document explains to you and your clients the potential conflict of interest that may arise during your time spent working on a joint tax matter. It is intended to provide an example of the type of agreement that you should have between you and your clients.
July 2018
The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) Programs offer free tax help for taxpayers who qualify -- and they want to be sure that eligible local veterans also benefit frm this service.
VITA
The VITA Program generally offers free tax help to people who make $50,000 or less and need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation to qualified individuals in local communities. They can inform taxpayers about special tax credits for which they may qualify such as Earned Income Tax Credit, Child Tax Credit, and Credit for the Elderly or the Disabled. VITA sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other convenient locations.
Most locations also offer free electronic filing. Find a VITA site near you or call 1-800-906-9887.
TCE
The TCE Program offers free tax help for all with priority assistance to people who are 60 years of age and older, specializing in questions about pensions and retirement issues unique to seniors. IRS-certified volunteers who provide tax counseling are often retired individuals associated with non-profit organizations that receive grants from the IRS.
Find an AARP Tax-Aide, site near you or call 1-888-227-7669 for more information on TCE
This flow chart navigates the stages in a typical Tax Clinic Case Examination (Audit) History from when the tax return is filed to when a tax court petition is filed and litigation is started.
Treasury Department Circular No. 230: Regulations Governing Practice before the Internal Revenue Service.
This document is divided in to five subparts:
Subpart A - Rules Governing Authority to Practice
Subpart B - Duties and Restrictions Relating to Practice Before the Internal Revenue Service
Subpart C - Sanctions for Violation of the Regulations
Subpart D - Rules Applicable to Disciplinary Proceedings
Subpart E - General Provisions.
March 2012
