What is the first step in the quality review process?

The correct initial step in the quality review process is to involve the taxpayer during the review. This step is crucial because it ensures that the taxpayer actively participates and understands the information being reviewed. When taxpayers are engaged in the quality review process, it promotes transparency and allows them to ask questions or clarify any uncertainties regarding their return. This also helps to reinforce the importance of their responsibility in providing accurate information for their tax return.

Involving the taxpayer enhances communication and can lead to a more accurate final return, as the taxpayer might recognize any discrepancies or issues that need addressing. This collaborative approach not only builds trust between the taxpayer and the volunteer preparer but also helps the volunteers to ensure that they are accurately representing the taxpayer's financial situation.

Each of the other options plays a role in subsequent stages of the quality review process but does not serve as the foundational step. For instance, confirming Form 13614-C is essential for gathering the necessary taxpayer information, and verifying answers or explaining the taxpayer's accuracy responsibility comes after the initial engagement has taken place.