1545-1964_supporting_statement_20160329

SUPPORTING STATEMENT
Intake/Interview and Quality Review Sheet
IRS Form 13614-C, 13614-C (SP), 13614-C (AR), 13614-C (CNTraditional), 13614-C (CN-Simplified), 13614-C (HT), 13614-C
(KR), 13614-C (PL), 13614-C (PT), 13614-C (TL), and 13614-C (VN)
OMB Control Number 1545-1964
1.

CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
In the 2004 Filing Season, Treasury Inspector General for
Tax Administration (TIGTA) audited several Volunteer Income
Tax Assistance (VITA) sites and concluded that “…VITA
volunteers did not always correctly prepare tax returns…”
(Audit 2004-40-154) In the 2005 Filing Season, TIGTA
conducted Audit 200540002 (August 9, 2005), which was a
follow up to determine Stakeholder Partnerships, Education
and Communication (SPEC) progress in addressing challenges
detailed in the 2004 audit.
TIGTA stated “Central to the SPEC function’s strategy for
ensuring the accuracy of tax returns completed by
volunteers is its Integrated Return Preparation Process
Model (IRPPM). This model outlines a step-by-step method
for preparing accurate returns at VITA sites. The model’s
premise is that to complete accurate tax returns, volunteer
preparers must ask certain questions about the taxpayers
and, if relevant, their families. The model reinforces the
importance of completing [an Interview/Intake Sheet] (Form
13614)…”
“The SPEC function developed the Form 13614 that contains a
standardized list of required intake questions to guide
volunteers in asking taxpayers basic questions about
themselves.” To incorporate improvements learned through
the use of the form and recommendations by Lean Six Sigma,
Form 13614 evolved to Form 13614-C. Form 13614-C includes
the Quality Review process.
“If used correctly, the intake/interview sheet is an
effective tool for ensuring critical taxpayer information
is obtained and applied during the interview process.”
Although volunteer tax return preparers receive quality
training and tools, Form 13614-C ensures they consistently
collect personal information from each taxpayer to assure
the returns are prepared accurately, avoiding erroneous

returns. This form is critical to continued improvements in
the accuracy of volunteer-prepared returns for taxpayers
having low to moderate incomes.
The use of Form 13614-C is also outlined in the following
impending updated portions of IRM 22.30.1, Stakeholder
Partnerships, Education and Communication:
 22.30.1.4.6.1.2, Preparing Returns with the Taxpayer
Present. This states that the questions on Form 13614C must be asked, at a minimum, to ensure all mandatory
questions are asked.
 22.30.1.4.5.1.1, “Process Based” Training. This
section describes SPEC’s training approach that blends
intake questions and an interview to probe the
taxpayer so their return can be accurately completed.
 22.30.1.4.10.4.7, Quality Review Checklist, E-File
Returns. This reminds employees that Form 13614-C
should be signed to authorize retention of customer
information.
 22.30.1.4.10.1.2, Frequency and Priority of Reviews in
Addition to SOI Sample. This section describes on-site
quality reviews and includes instruction that the
mandatory questions from Form 13614-C must be asked of
each taxpayer and documented—preferably on the form
itself.
 22.30.1.4.10.5, Quality Control Requirements for Tax
Assistance. This small portion reemphasizes the
requirement for all volunteers who provide tax
preparation service to use a mandatory “intake
questioning process” prior to the completion of a
return.
2.

USE OF DATA
The completed form is used by screeners, preparers, or
others involved in the return preparation process to more
accurately complete tax returns of taxpayers having low to
moderate incomes. These persons need assistance having
their returns prepared so they can fully comply with the
law. If authorized by the taxpayer, the form can also be
used to assist the taxpayer after their appointment.

3.

USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
This form is completed by the taxpayer requesting tax
return preparation assistance at temporary Volunteer Return
Preparation Sites nationwide. The forms are available

electronically as fillable/printable forms on irs.gov.

4.

EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the
agency wherever possible.

5.

METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER
SMALL ENTITIES
There are no small entities affected by this collection.

6.

CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS
OR POLICY ACTIVITIES
The completed form is used by screeners, preparers, or
others involved in the return preparation process to more
accurately complete tax returns of taxpayers having low to
moderate incomes. These persons need assistance having
their returns prepared so they can fully comply with the
law. If authorized by the taxpayer, the form can also be
used to assist the taxpayer after their appointment. If
used correctly, the intake/interview sheet is an effective
tool for ensuring critical taxpayer information is obtained
and applied during the interview process. This form is
critical to continued improvements in the accuracy of
volunteer-prepared returns for taxpayers having low to
moderate incomes. Inaccurate tax returns negatively affect
the taxpayer and agency, and can result in additional costs
to the federal government.

7.

SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE
INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
There are no special circumstances requiring data
collection to be inconsistent with Guidelines in 5 CFR
1320.5(d)(2).

8.

CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON
AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF
INSTRUCTIONS AND FORMS, AND DATA ELEMENTS
Periodic meetings are held between IRS personnel and
representatives of the American Bar Association, the
National Society of Public Accountants, the American
Institute of Certified Public Accountants (AICPA), and

other professional groups to discuss tax law and tax forms.
During these meetings, there is an opportunity for those
attending to make comments regarding Form 13614-C.
9.

EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO
RESPONDENTS
No payment or gift has been provided to any respondents.

10.

ASSURANCE OF CONFIDENTIALITY OF RESPONSES
Generally, tax returns and tax return information are
confidential as required by 26 USC 6103.

11.

JUSTIFICATION OF SENSITIVE QUESTIONS
No Personally Identifiable Information (PII) is being
collected by the agency. The form is just a tool for
ensuring critical taxpayer information is obtained and
applied during the interview process during a return
preparation.

12.

ESTIMATED BURDEN OF INFORMATION COLLECTION
The burden estimate is as follows:

Forms
13614-C,
13614-C (AR)
13614-C (CN-Traditional)
13614-C (CN-Simplified)
13614-C (HT)
13614-C (KR)
13614-C (PL)
13614-C (PT)
13614-C (TL)
13614-C (VN)

13614-C (SP)
Total
13.

Number of
Responses

3,330,000

370,000

Time per
Response

10 min.

10 min

3,700,000

Total
Hours

555,000

61,803
616,803

ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
There is no annual start-up costs associated with this

collection.
14.

ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
The cost of developing, printing, processing, distribution
and overhead for Form 13614-C and 13614-C (SP) will be
approximately $80,000 annually. The remaining translations
are only available on irs.gov and there is no cost of
developing, printing, processing, distribution and overhead
associated for Forms 13614-C (AR), 13614-C (CNTraditional), 13614-C (CN-Simplified), 13614-C (HT), 13614C (KR), 13614-C (PL), 13614-C (PT), 13614-C (TL), and
13614-C (VN).

15.

REASONS FOR CHANGE IN BURDEN
The agency has updated its estimate on the annual number of
responses based on the most recent data of accounts
serviced. The programs serviced 3.7 million customers in
2015 and this form (in whatever language is needed) is
required to be used for each return filed in the program.
This 325,000 estimate increase in the responses results in
an increase in the overall time burden by 54,220 for a
total of 616,803 hours. There have been no changes to the
form (program changes) that would affect burden.

16.

PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
There are no plans for tabulation, statistical analysis and
publication.

17.

REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS
INAPPROPRIATE
See attached.

18.

EXCEPTIONS TO THE CERTIFICATION STATEMENT
There are no exceptions to the certification statement.

Note: The following paragraph applies to all of the collections
of information in this submission:
An agency may not conduct or sponsor, and a person is not
required to respond to, a collection of information unless the
collection of information displays a valid OMB control number.
Books or records relating to a collection of information must be

retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax
returns and tax return information are confidential, as required
by 26 U.S.C. 6103.