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Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayers signature.
Its the perfect place to record the results of your review of taxpayer documents and discussions with the taxpayer. If the taxpayer fills out the form, make sure it is complete and legible.
All IRS tax law certified volunteer preparers must complete the entire intake and interview processes before preparing tax returns. To promote accuracy, this process must include an interview with the taxpayer while reviewing Form 13614-C and all supporting documents prior to preparing the tax return.
Taxpayers who decide they need to visit an IRS Taxpayer Assistance Center for in-person help with their tax issues should do a couple things first. First things first, taxpayers will need to call 844-545-5640 to schedule an appointment. All TACs provide service by appointment.
6107(b) requires that the tax preparer retain a completed copy of any return or claim for refund or maintain a list with the names and taxpayer identification numbers of the taxpayers for whom the returns or claims were prepared.
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An IRS-certified volunteer must then: Interview the taxpayer and review their completed Form 13614-C. Ensure that all questions are answered, and all Unsure answers have been discussed and changed to Yes or No. Review supporting documentation.
Conducting a Thorough Tax Client Interview Before the appointment. Smile and welcome your client. Gather personal information. Ask for all possible sources of income, not just W2s. Adjustments to Income. Determine to Use Standard or Itemized Deductions. Determine if there are any tax credits.
Form 13614-C, Intake, Interview Quality Review, is the intake form developed by the IRS-SPEC officethe part of IRS that administers the VITA program.

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