p5324.pdf

Here are the key points summarized:

Quality Site Requirements

1. Civil Rights Information: Post Publication 4053 (en-sp) or Publication 4454, Your Civil Rights Are Protected at all locations.
2. Site Identification Number (SIDN): Assign SIDN to the site where returns are prepared. Exceptions can be granted by SPEC territory manager and must include Form 15272, VITA/TCE Security Plan.
3. Electronic Filers Identification Number (EFIN): Assign EFIN to the site that prepares and transmits returns.
4. Security, Privacy, and Confidentiality: Ensure taxpayer data is removed from site's computers using an automatic or manual process.

VITA/TCE Virtual Sites

1. Same as traditional VITA/TCE site.

100% Virtual Sites

1. Same as traditional VITA/TCE site.

Facilitated Self Assistance Sites

1. Same as traditional VITA/TCE site.

Additional Requirements

1. Volunteer Identification: Volunteers must identify themselves with first name and first initial of last name when having virtual contact with taxpayers.
2. Consent to Taxpayer Data Disclosure: Secure signed consent from taxpayers before accessing their tax return information.