Which of the following is NOT a step in closing a VITA site?

The correct choice, indicating that arranging for taxpayer surveys is not a step in closing a VITA site, reflects the primary focus of the closing process. When a VITA site is closing down for the season or permanently, the emphasis is on administrative and logistical tasks necessary to ensure a smooth transition. This includes important actions like sending recognition gifts to volunteers, which acknowledges their service, deactivating users in TaxSlayer to protect sensitive taxpayer data, and ensuring proper procedures for any borrowed equipment such as computers are followed.

Conducting taxpayer surveys, while valuable for evaluating program effectiveness and gathering feedback for future improvements, typically occurs at different times in the program cycle, often during or immediately after the tax season, rather than as a closing procedure. Consequently, while arranging for taxpayer surveys is beneficial for program assessments, it does not align directly with the steps needed to effectively close a VITA site.