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| IRS Volunteer Standards of Conduct | |
|---|---|
| Name | IRS Volunteer Standards of Conduct |
| Purpose | Standards for volunteers in tax assistance programs |
| Established | 1969 |
| Administered by | Internal Revenue Service |
| Related | Volunteer Income Tax Assistance, Tax Counseling for the Elderly, Low Income Taxpayer Clinic |
IRS Volunteer Standards of Conduct
The IRS Volunteer Standards of Conduct set expectations for conduct, performance, and ethics for participants in Volunteer Income Tax Assistance, Tax Counseling for the Elderly, and related Low Income Taxpayer Clinic programs administered by the Internal Revenue Service. They articulate duties regarding impartiality, confidentiality, competence, and stewardship while interacting with taxpayers, partner organizations such as United Way, AARP Foundation Tax-Aide, and affiliates like Jackson-Hewitt and H&R Block in contexts influenced by statutes such as the Internal Revenue Code and oversight from entities including the United States Department of the Treasury. The Standards operate alongside training frameworks used by National Association of Tax Preparers, American Institute of Certified Public Accountants, and other professional bodies.
The Standards are a codified framework defining volunteer roles, behavioral norms, and programmatic expectations for tax assistance volunteers serving under IRS-sponsored programs such as Volunteer Income Tax Assistance and Tax Counseling for the Elderly. They align with statutory authorities including the Internal Revenue Code and administrative guidance from the Internal Revenue Service and interact with policy instruments from the United States Department of the Treasury, Office of Management and Budget, and state-level departments like the California Franchise Tax Board. The document situates volunteer conduct in relation to professional standards promulgated by the American Institute of Certified Public Accountants, accreditations such as National Association of Enrolled Agents, and partnerships with nonprofit entities like United Way and AARP Foundation Tax-Aide.
Eligibility requirements reference identification, background vetting, and certification processes that often involve verification against databases maintained by the Internal Revenue Service and coordination with organizations such as VolunteerMatch, AmeriCorps, and local community colleges like City College of San Francisco. Appointment criteria may consider credentials from professional institutions including the American Institute of Certified Public Accountants, National Association of Enrolled Agents, National Association of Tax Professionals, or licensure records from state boards such as the California Board of Accountancy. Volunteers typically undergo suitability screenings, identity proofing consistent with Homeland Security guidelines, and appointment documentation overseen by IRS program managers and partners like AARP.
Core standards emphasize impartiality, integrity, competence, and avoidance of conflicts of interest informed by guidance from the American Bar Association, American Institute of Certified Public Accountants, and ethical canons used by the National Association of Enrolled Agents. Volunteers must refrain from unauthorized practice referenced by state supreme courts such as the New York Court of Appeals and respect taxpayer rights codified in the Taxpayer Bill of Rights. Principles mirror professional ethics found in documents by the Institute of Internal Auditors, Association of Certified Fraud Examiners, and standards promulgated by the Financial Accounting Standards Board.
Confidentiality obligations require adherence to rules under the Internal Revenue Code and directives from the Internal Revenue Service concerning handling of return information, privacy protections akin to those in the Health Insurance Portability and Accountability Act where relevant, and information-security practices consistent with guidance from the National Institute of Standards and Technology and the Cybersecurity and Infrastructure Security Agency. Volunteers are instructed to follow data-handling protocols used by partners such as United Way and technology vendors employed by H&R Block and TurboTax to protect Personally Identifiable Information and taxpayer return data.
Training modules draw on curricula from the Internal Revenue Service, professional education by the American Institute of Certified Public Accountants, and community partner materials from AARP Foundation Tax-Aide and United Way. Reporting channels include escalation to IRS program managers, Taxpayer Advocate Service, or legal counsel in instances implicating statutes such as the Internal Revenue Code or administrative obligations overseen by the Office of Management and Budget. Supervision structures reflect models used by AmeriCorps, Peace Corps, and nonprofit governance standards from BoardSource.
Compliance frameworks integrate IRS internal controls, audit protocols used by the Government Accountability Office, inspector general reviews by the Treasury Inspector General for Tax Administration, and external audits comparable to those by KPMG, Deloitte, or Ernst & Young when partner organizations require third-party assurance. Accountability mechanisms may include performance metrics, program monitoring by the Internal Revenue Service, and corrective action plans coordinated with partners such as AARP Foundation Tax-Aide and community sponsors like United Way Worldwide.
Enforcement options range from retraining, suspension of appointment, termination of site privileges, to referrals for civil or criminal investigation under the Internal Revenue Code and potential reporting to licensing bodies including state boards like the California Board of Accountancy or professional associations such as the American Institute of Certified Public Accountants. Serious matters can be referred to law enforcement agencies like the Federal Bureau of Investigation or prosecuted in federal courts following procedures set forth by the United States Department of Justice. Sanctions aim to protect taxpayer interests and preserve program integrity in coordination with oversight entities including the Taxpayer Advocate Service and the Treasury Inspector General for Tax Administration.