What type of consent is required when the Intake/Interview and/or Quality Review are not conducted in person?

When the Intake/Interview and/or Quality Review are not conducted in person, the required type of consent is virtual process consent, which is obtained using Form 14446. This form is specifically designed to facilitate the consent process in a virtual setting, ensuring that taxpayers understand and agree to the terms of their participation in the VITA/TCE program through remote interactions. It addresses the unique circumstances surrounding virtual meetings and maintains compliance with IRS guidelines and taxpayer privacy protections.

This approach is particularly important as it recognizes that traditional, in-person consent methods do not apply when services are provided through electronic means. By utilizing Form 14446, the necessary legal and procedural safeguards remain intact, allowing tax preparers to provide assistance while adhering to the required protocols for obtaining consent.