What is the role of the IRS in the operation of VITA and TCE?

The role of the IRS in the operation of the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs is fundamentally to provide guidelines, training, and oversight to ensure that these initiatives deliver quality service to taxpayers. The IRS supports these programs by offering resources, instructional materials, and training sessions for volunteers who assist individuals in preparing their tax returns. By establishing a framework for operation, the IRS helps maintain the standards expected in tax preparation services, ensuring that volunteers are well-equipped to assist the community effectively and accurately.

In this context, focusing on quality service is essential. It encompasses proper tax filing procedures, compliance with tax regulations, and the ethical treatment of clients. Volunteers are empowered through this training and oversight, reducing the likelihood of mistakes or misunderstandings during the preparation process.

While processing tax returns or enforcing strict tax laws are activities that may relate to the IRS's broader functions, they do not reflect the specific supportive and educational role the IRS plays in the VITA and TCE programs. Auditing volunteers would also be outside the scope of the IRS's role in these community assistance programs, which emphasizes collaboration over enforcement.